https://www.taxtmi.com/caselaws?id=81524 Excise duty enhancement on Paracetamol takes effect only when the Gazette notification becomes publicly available, rather than from its printed date. Duty at the enhanced rate therefore applies only from the date the Gazette was made available for sale, and the earlier demand cannot stand. Modvat relief, as a statutory benefit connected with assessment, may be raised before the Tribunal despite not having been claimed at the initial adjudication stage. Eligibility and quantum must then be examined on merits after allowing the assessee an opportunity to establish entitlement, requiring remand for fresh consideration. en-us Wed, 30 Jan 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81524 Excise duty enhancement on Paracetamol takes effect only when the Gazette notification becomes publicly available, rather than from its printed date. Duty at the enhanced rate therefore applies only from the date the Gazette was made available for sale, and the earlier demand cannot stand. Modvat relief, as a statutory benefit connected with assessment, may be raised before the Tribunal despite not having been claimed at the initial adjudication stage. Eligibility and quantum must then be examined on merits after allowing the assessee an opportunity to establish entitlement, requiring remand for fresh consideration. Case-Laws Central Excise Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81524