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2018 (2) TMI 1442 - HC - Central ExciseRate of duty - effective date of correction through corrigendum notification - Corrigenda issued by the Government of India dated 15th January 1997 and 21st September 2000 - original amendments were made through Budget in September 1996 by the Parliament, which eventually became the Finance Act of 1996. Held that: - We do not have for a moment any doubt that all along what was presented before the Parliament, after the amendment in the Finance Bill and what was accepted by the Parliament was the prescription of basic rate of duty at 12% for unprocessed as well as processed fabric. The affidavits filed by the responsible officers of the Union of India need not be doubted. We have therefore no reason to believe that the budgetary proposals did not carry such amendment or that the Parliament did not accept such proposals; as is stated before us - Inevitable conclusion therefore one would reach is that the Finance Act, 1996 revised the rate of basic duty for unprocessed and processed fabric @ 12% ad valorem. Correspondingly, the structure of additional Nil rate of duty for unprocessed fabric was maintained and additional duty @ 8% for the processed fabric was prescribed. The contention that corrigendum dated 21st September 2000 must relate back to the original publication of rate of duty and that in any case the Parliament has power to make law with retrospective effect cannot be accepted. Firstly, the corrigendum is in the nature of a publication required since the original publication carried a wrong figure. The corrigendum is not a piece of legislation. The question of retrospective effect of such correction cannot be equated with exercise of the power of the Parliament to make a law with retrospective effect. In case of Union of India v. Ganesh Das Bhojraj [2000 (2) TMI 89 - SUPREME Court], it was observed that the exemption notification would take effect as soon as it is published in the Government Gazette. Publication in the Government Gazette is recognized as an established practice of bringing a rule or subordinate legislation to the notice of the persons concerned. It was observed that thereafter individual notices to members of public would not be necessary and the interested persons can acquaint himself with the contents of the notification published in the Gazette. Petition allowed.
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