https://www.taxtmi.com/caselaws?id=72953 The Tribunal allowed the appeal, setting aside lower authorities' orders and remitting the matter for further investigation into the date the Gazette was published. The majority opinion held that notifications are effective when made available to the public, while the dissenting opinion stated they should take effect from the specified date. The judgment emphasized that notifications cannot have retrospective effect unless explicitly stated and highlighted the distinction between 'publication' and 'printing' of notifications. The Tribunal's authority to determine notification effectiveness based on Gazette publication date was affirmed. en-us Mon, 13 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72953 The Tribunal allowed the appeal, setting aside lower authorities' orders and remitting the matter for further investigation into the date the Gazette was published. The majority opinion held that notifications are effective when made available to the public, while the dissenting opinion stated they should take effect from the specified date. The judgment emphasized that notifications cannot have retrospective effect unless explicitly stated and highlighted the distinction between 'publication' and 'printing' of notifications. The Tribunal's authority to determine notification effectiveness based on Gazette publication date was affirmed. Case-Laws Central Excise Mon, 13 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72953