COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
97. There is yet another circumstance: Section
12-B does not create a new presumption unknown
till then; it merely gives statutory shape to an
existing situation, as explained hereinbefore. At the
most, it can be said that there were two views on
the subject and Section 12-B affirms one of them.
Even without Section 12-B, the true
