Excise exemption withdrawal takes effect only on effective public publication, preserving the earlier benefit until Gazette sale.

A rescinding excise notification with civil consequences becomes operative only when it is effectively published and brought to public notice, not merely from the date printed on the Gazette. Applying that principle, the withdrawal of the rule 8 exemption issued on 30.11.1982 could not take effect until the Gazette copy was placed on sale on 08.12.1982. Clearances made in the intervening period therefore continued to qualify for the earlier exemption, and the refund and related reliefs were properly granted.

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Issues: Whether the rescinding notification withdrawing the excise exemption took effect only when the Gazette copy was made available for sale to the public, and whether the assessees were therefore entitled to the earlier exemption for clearances made before that date.

Analysis: The exemption had originally been granted under rule 8 of the Central Excise Rules, 1944, and was later withdrawn by a notification dated 30.11.1982. The decisive question was not merely the date printed on the Gazette but the date on which the notification was made known to the public. A notification having civil consequences cannot be enforced against the public until it is effectively published and brought to public notice. On the materials, the Gazette containing the withdrawal notification was placed on sale only on 08.12.1982. Therefore, the withdrawal could not operate during the intervening period from 30.11.1982 to 07.12.1982.

Conclusion: The withdrawal notification became effective only from 08.12.1982, and the assessees were entitled to the benefit of the earlier exemption for the relevant clearances. The refund and connected reliefs were correctly granted.

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