2017 (7) TMI 242

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..... ion 12B of the Central Excise Act? - Held that: - The reasons are short to hold that the burden has been discharged by the Assessee. The rates in the commercial invoice and the excise invoice have not been discussed. The difference in the said rates has not been considered in the judgment. Such a decision can not been sustained - matter remanded back to tribunal. - Central Excise Appeal No. 140 .....

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..... ssee has passed on the duty to the customer. Though the presumption is rebuttable presumption, the initial burden is cast upon the Assessee to show that the said burden has not been passed on. According to the learned counsel, the Assessee in the present case has failed to do so. Only because the sale price has not changed prior to and after the refund order would not ipso facto be sufficient to c .....

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..... re can not be any debate with the proposition that the Section 12B lays down a presumption that the Assessee has passed on the burden of tax on the customer and initial burden would be on the Assessee to rebut the presumption. 6] The Tribunal in one para gave its reasoning and disposed of the appeal. The reasons are short to hold that the burden has been discharged by the Assessee. The rates in .....

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