PETITIONER:
I.T.C. LIMITED
Vs.
RESPONDENT:
COLLECTOR OF CENTRAL EXCISE, BOMBAY
DATE OF JUDGMENT: 26/08/1996
BENCH:
VERMA, JAGDISH SARAN (J)
KIRPAL B.N. (J)
CITATION:
JT 1996 (8) 97 1996 SCALE (6)239
ACT
HEADNOTE
JUDGMENT
ORDER
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, 1994 (5) SCC 198, 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
operativeness and enforceability.
This contention of Shri Ganesh is
unacceptable."
(Para 18)
We may also observe that rejection by the Tribunal of the appellant’s case even on the admitted position that on the 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 appellant’s claim. Accordingly, there is no ground to admit this appeal.
The appeal is, therefore, dismissed.