Section Text
Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.
Central Excise Act, 1944 Section 12B
Bare act section · Research
About this section
Central Excise Act, 1944 Section 12B is part of Central Excise Act, 1944 - Presumption That Incidence of Duty Has Been Passed on to the Buyer. Read the section text below and explore Indian court judgments that cite it.
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Frequently asked questions
What does Central Excise Act, 1944 Section 12B provide?
Section Section 12B of the Central Excise Act, 1944 (Presumption That Incidence of Duty Has Been Passed on to the Buyer) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
How do I find judgments on Central Excise Act, 1944 Section 12B?
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