I.t.c. Limited v. Collector Of Central Excise, Bombay

I.t.c. Limited v. Collector Of Central Excise, Bombay

(Supreme Court Of India)

No | 26-08-1996

1. The points raised in this appeal are covered squarely against the appellant by the decision of this Court in M/s. Pankaj Jain Agencies vs. Union of India and Others, wherein it was emphatically stated as under:

"We, therefore, see no substance in the contention that notwithstanding the publication in the Official Gazette there was yet a failure to make the law known and that, therefore, the notification did not acquire the elements of opera tiveness and enforceability. This contention of Shri Ganesh is unacceptable." *


(Para 18)

2. We may also observe that rejection by the Tribunal of the appellants case even on the admitted position that on t he very date of issue of notification there was a radio announcement about the changes brought about by these notifications; and also a Press Release is another ground to justify rejection of the appellants claim. Accordingly, there is no g round to admit this appeal.

3. The appeal is, therefore, dismissed.

Advocate List
Bench
  • HON'BLE JUSTICE J. S. VERMA
  • HON'BLE JUSTICE B. N. KIRPAL
Eq Citations
  • 1996 6 AD (SC) 702
  • (1996) 5 SCC 538
  • [1996] (SUPPL.) 5 SCR 214
  • JT 1996 (8) SC 97
  • 1996 (6) SCALE 239
  • 1996 (86) ELT 477
  • 1996 (66) ECR 420
  • LQ/SC/1996/1357
Head Note

Customs — Notifications — Publication of notification in Official Gazette — Effect of — Radio announcement and Press Release on same day — Held, there was no failure to make law known — Hence, notification acquired elements of opera tiveness and enforceability — Appeal dismissed — Customs Act, 1962, S. 25-N — Press and Media Law — Press Release