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    <title>1998 (7) TMI 221 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the case for further investigation into the communication methods used to inform the public about duty rate changes. The dispute centered on whether the Notification under the Central Excise Act, 1944, should be considered effective upon printing in the Official Gazette or when made known to the public. The Tribunal emphasized the importance of communication in determining the Notification&#039;s effective date and directed the Commissioner (Appeals) to verify the communication methods during the relevant period and make a decision within three months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89311</link>
      <description>The Tribunal allowed the appeal by remanding the case for further investigation into the communication methods used to inform the public about duty rate changes. The dispute centered on whether the Notification under the Central Excise Act, 1944, should be considered effective upon printing in the Official Gazette or when made known to the public. The Tribunal emphasized the importance of communication in determining the Notification&#039;s effective date and directed the Commissioner (Appeals) to verify the communication methods during the relevant period and make a decision within three months.</description>
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