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    <title>1994 (11) TMI 207 - CEGAT, BOMBAY</title>
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    <description>A dispute arose over when excise and customs notifications take effect: on the date they bear, on the date the Gazette is sold and made available, or on the date they are otherwise reasonably published. One view held that subordinate legislation becomes operative once it is made known to the public by reasonable publication, and that broadcast on All India Radio on the relevant dates was sufficient even though the Gazette was sold later. The contrary view held that the statutory mode of publication required Gazette publication and public availability, leaving the sufficiency of alternative publicity unresolved. The issue was not finally determined and was referred to a Larger Bench for authoritative decision.</description>
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    <pubDate>Wed, 09 Nov 1994 00:00:00 +0530</pubDate>
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      <title>1994 (11) TMI 207 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=83768</link>
      <description>A dispute arose over when excise and customs notifications take effect: on the date they bear, on the date the Gazette is sold and made available, or on the date they are otherwise reasonably published. One view held that subordinate legislation becomes operative once it is made known to the public by reasonable publication, and that broadcast on All India Radio on the relevant dates was sufficient even though the Gazette was sold later. The contrary view held that the statutory mode of publication required Gazette publication and public availability, leaving the sufficiency of alternative publicity unresolved. The issue was not finally determined and was referred to a Larger Bench for authoritative decision.</description>
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      <pubDate>Wed, 09 Nov 1994 00:00:00 +0530</pubDate>
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