Price of goods to indicate the amount of duty paid thereon
Section 12A of the Central Excise Act, 1944 deals with price of goods to indicate the amount of duty paid thereon. Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like doc The Act came into force on 28 Feb 1944.
1[12A. Price of goods to indicate the amount of duty paid thereon.-- Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.]
Section 12A, The Central Excise Act, 1944 (Act 1 of 1944).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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The Commissioner of Central Excise, Visakhapatnam vs Andhra Pradesh Paper Mills LTD
Court's Decision & Legal Precedent
A manufacturer who has paid excise duty is entitled to claim deduction from the sale price for trade discounts given to buyers, but is not entitled to claim refund of such duty if he has passed on the incidence of such duty to his buyers at the time of sale. The right to refund is not a matter of statutory right but is conditional upon the applicant establishing that the incidence of duty was not passed on to any other person, which includes verification up to the ultimate consumer. Where the burden of duty has been passed on from manufacturer to buyer and from buyer onwards, the manufacturer cannot claim refund as he would be unjustly enriched. The doctrine of unjust enrichment prevents any person from claiming duty refund from both ends - i.e., from his purchaser at one end and from the State on the ground that it has been collected from him contrary to law. If the ultimate consumer cannot be identified as the person who actually bore the duty burden, the unclaimed duty amount should be credited to the Consumer Welfare Fund for consumer benefit rather than refunded to the manufacturer who did not bear the actual burden.
On this section: Requires prominent indication of duty amount in all documents; establishes clarity on duty component in prices and discounts
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Commr. of Cen. Exc. Thane-iii vs Ballarpur Industries LTD
Court's Decision & Legal Precedent
The liability of the revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of said period from the date on which the order of refund is made. Interest accrues automatically and is not dependent on the appellate authority's orders or the ultimate date of refund sanctioning.
On this section: Documentary evidence required to accompany refund applications
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 12A
What have the courts held on Section 12A of the Central Excise Act?
The Commissioner of Central Excise, Visakhapatnam vs Andhra Pradesh Paper Mills LTD (29 Aug 2016) is the leading judgment on this section among those set out below: Requires prominent indication of duty amount in all documents; establishes clarity on duty component in prices and discounts. Another 1 judgment on this section is set out below, all of them from the Supreme Court. They run from 2011 to 2016.
How do I find court cases under Section 12A of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 12A, section 12A Central Excise Act 1944, section 12A of the Central Excise Act. People searching for it also type section 12a of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with The Commissioner of Central Excise, Visakhapatnam vs Andhra Pradesh Paper Mills LTD (29 Aug 2016).
When did Section 12A of the Central Excise Act come into force?
Section 12A of the Central Excise Act, cited as Central Excise Act 1944 12A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.