Publication of names in excise proceedings permitted for public interest, but deferred until appeal periods lapse or appeals dispose. Central Government may publish names and particulars of persons in relation to proceedings or prosecutions when necessary in the public interest, provided that publication concerning penalties is deferred until the period for appeal to the Commissioner (Appeals) or the appellate tribunal has expired without an appeal or any filed appeal has been disposed of. In the case of firms, companies or associations, names of partners, directors, managing agents, secretaries, treasurers, managers or members may also be published if circumstances justify it.