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1998 (1) TMI 72 - SC - Central ExciseWhether a Central Excise notification comes into force with effect from the date on which it is printed in the Government Gazette or from the date it is made available to public? Held that:- We hold that a Central Excise Notification can be said to have been published, except when it is provided otherwise, when it is so issued as to make it known to the public. It would be a proper publication if it is published in such a manner that persons can, if they are so interested, acquaint themselves with its contents. If publication is through a Gazette then mere printing of it in the Gazette would not be enough. Unless the Gazette containing the notification is made available to the public, the notification cannot be said to have been duly published. View taken by the Tribunal is correct Civil Appeal filed by the Collector of Central Excise, is dismissed with a direction that entitlement of the respondent company to the refund shall be determined by the Assistant Collector of Central Excise in accordance with Section 11B of the Central Excise Act.
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