https://www.taxtmi.com/caselaws?id=21743 A rescinding excise notification with civil consequences becomes operative only when it is effectively published and brought to public notice, not merely from the date printed on the Gazette. Applying that principle, the withdrawal of the rule 8 exemption issued on 30.11.1982 could not take effect until the Gazette copy was placed on sale on 08.12.1982. Clearances made in the intervening period therefore continued to qualify for the earlier exemption, and the refund and related reliefs were properly granted. en-us Mon, 10 Jul 1989 00:00:00 +0530 Fri, 27 Nov 2009 13:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21743 A rescinding excise notification with civil consequences becomes operative only when it is effectively published and brought to public notice, not merely from the date printed on the Gazette. Applying that principle, the withdrawal of the rule 8 exemption issued on 30.11.1982 could not take effect until the Gazette copy was placed on sale on 08.12.1982. Clearances made in the intervening period therefore continued to qualify for the earlier exemption, and the refund and related reliefs were properly granted. Case-Laws Income Tax Mon, 10 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21743