Fiscal notification takes effect on Gazette publication; lack of immediate public sale does not delay enforceability.

A fiscal notification became enforceable on publication in the Official Gazette, and later public sale or actual knowledge was not required to give it effect. The Delhi HC rejected the assessee's contention that the excise notification and related circular were inoperative because the Gazette was not immediately available to the public. On that principle, the restriction on utilisation of Cenvat credit for the relevant period was held binding, and the plea of non-availability to the public failed.

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Issues: Whether the impugned excise notification and the related circular were in force and enforceable from the date of their publication in the Official Gazette, and whether the assessee could avoid their effect on the ground that the notification was not available for public sale on the same date.

Analysis: The dispute turned on the legal effect of publication of a fiscal notification. The Court relied on the later Supreme Court exposition that a notification takes effect once it is published in the Official Gazette, and that further dissemination or actual knowledge is not required for enforceability. The contention that the notification was ineffective because the gazette was not immediately available to the public was rejected in view of that principle. On that footing, the restriction on utilisation of Cenvat credit for the relevant fortnight was treated as binding.

Conclusion: The notification was operative from the date of publication, and the assessee could not succeed on the plea of non-availability to the public. The issue was decided against the assessee.

Ratio Decidendi: A fiscal notification comes into force upon publication in the Official Gazette, and absence of actual knowledge or immediate public sale does not postpone its enforceability.

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