I.T.C.
Limited Vs. Collector of Central Excise, Bombay [1996] INSC 1023 (26 August 1996)
Verma,
Jagdish Saran (J) Verma, Jagdish Saran (J) Kirpal B.N. (J)
CITATION:
JT 1996 (8) 97 1996 SCALE (6)239
ACT:
HEAD NOTE:
O R D
E R
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.
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