Publication of names and particulars in excise proceedings permitted in public interest; barred until statutory appeal avenues conclude. The Central Government may, if it deems it necessary or expedient in the public interest, publish names and other particulars relating to persons in proceedings or prosecutions under the Central Excise Act and may determine the manner of publication; for firms, companies or associations the names of partners, directors and other officers may also be published when justified. Publication concerning penalties is precluded until the period for filing an appeal to the Commissioner (Appeals) or the Appellate Tribunal has expired without an appeal or any filed appeal has been disposed of.