Excise notification takes effect only on public availability of the Gazette, not mere printing, preventing higher duty on earlier clearances.

Publication of an excise notification was held to depend on the printed Gazette being made available to the general public, not merely on its printing. On that basis, the rescinding notification did not take effect until the Gazette was placed on sale on 8-12-1982. Clearances made before that date were therefore governed by the earlier notification, and the enhanced duty rate could not be applied to the period from 30-11-1982 to 3-12-1982.

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Issues: Whether Notification No. 284/82 rescinding the earlier excise notification could be enforced against clearances made before the Gazette containing it was made available to the public.

Analysis: The operative question was when the notification came into force. The governing principle applied was that publication, for purposes of the excise law and the relevant rules, is not satisfied by mere printing of the Gazette; the notification becomes effective only when the printed Gazette is available to the general public. Since the Gazette carrying the rescinding notification was placed on sale only on 8-12-1982, the enhanced rate could not govern clearances made earlier between 30-11-1982 and 3-12-1982.

Conclusion: The assessee was not liable to pay duty at the enhanced rate for the period in question.

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