1998 (4) TMI 337

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..... acts of the case are as follows :- 1.1 The appellant herein was paying tea cess on removal of green teas from its factory. It accordingly paid the same for the period 4th April, 1994 to 9th December, 1994. The appellant, however, came to know subsequently that the cess on green teas had been abolished by Ministry of Commerce, Government of India Notification No. 287(E), dated 4th April, 1994. Th .....

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..... he said note that question of presumption of passing duty burden on to the buyers does not arise in this case as the statute engrafted a legal bar by granting exemption of such duty from the purview of Excise Act. 2.3 It is also urged that since no excise duty was leviable during the aforesaid period, the collection of purported duty is illegal and so also its retention. Deposits made by the a .....

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..... the Apex Court in the case of Mafatlal Industries [1997 (89) E.L.T. 247 (S.C.)]. It has been held that except in cases where a levy is unconstitutional, provisions of Section 11B would apply. 4.1 I have carefully considered the pleas advanced from both sides. Appellant s plea that the provisions of Section 11B are not applicable in the present case is not valid in view of the Apex Court s judgme .....

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