TMI Blog2022 (6) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No.A/31085- 31087/2019 that both the conditions mentioned in Section 5A(5) have to be fulfilled for any notification to come into force. In this case, the second condition was not fulfilled during the relevant period and therefore, the exemption notifications had not come into force. Consequently, the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. T he Appellant s argument that the applicability of Notifications would be from the date of publication in the Gazette in terms of Section 5A of the Central Excise Act, 1944 is correct, legal and proper. Therefore, the impugned orders cannot be sustained and therefore are se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. 3. Another Miscellaneous Application has been filed by the Applicant/Appellant for condonation of delay in filing the Appeal before the Tribunal. 4. In view of the submissions, as made by the Ld.Counsel for the Applicant/Appellant and the reasons, as mentioned in the applications, the delay in filing the Appeal before the Tribunal is condoned and the Miscellaneous Application (COD) is allowed. 5. With the consent of both the sides, we take up the Appeals for disposal. 6. The issue involved in all the Appeals is common, therefore, all these Appeals are taken up together for disposal. 7. Briefly stated the facts of the case are that the Govt. of India has issued two Notifications No.22/2014 and 24/2014 modifying the rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of the Tribunal in the above cited case, after extracting the relevant Gazette Notifications held that 4.1 From the above search, it is clear that the notification No.22/2014 was published on 22nd November, 2014 and notification no.24/2014 was published on 11th December, 2014 therefore, both the notifications will be effective from the date of its publication i.e. 22nd November, 2014 11th December, 2014 respectively therefore, the contention of the lower authority that the notification will be effective from the date of its issue of notification is absolutely incorrect. Therefore, refund on this ground is admissible to the appellant. 9. We also find that Hyderabad Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. In the present case, admittedly, second condition was not satisfied inasmuch as it was offered for sale only on 6.8.2001, as it was published on 3.8.2001 in late evening hours and 4/5.8.2001 were holidays . The Hon ble Supreme Court found that though the notification may have been published on the date when the goods were cleared, it was not offered for sale by the concerned Board, which event took place much thereafter. Therefore, it was not justified and lawful on the part of the Department to claim the differential amount of duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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