https://www.taxtmi.com/caselaws?id=310407 The HC dismissed the revenue's appeals, affirming the Tribunal's decision regarding the effective dates of Notifications No.22/2014-CE and 24/2014-CE. The Court confirmed that these notifications became effective on their publication dates, 22.11.2014 and 11.12.2014, respectively. Consequently, the respondent's duty payments for December 2014 and January 2015 were deemed compliant. The revenue's challenge was rejected as they had already granted refunds based on the Tribunal's ruling. The Court emphasized the necessity of publication for determining the effective date of notifications, ruling against the revenue on all substantial questions of law. en-us Thu, 09 Feb 2023 00:00:00 +0530 Sun, 22 Oct 2023 21:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310407 The HC dismissed the revenue's appeals, affirming the Tribunal's decision regarding the effective dates of Notifications No.22/2014-CE and 24/2014-CE. The Court confirmed that these notifications became effective on their publication dates, 22.11.2014 and 11.12.2014, respectively. Consequently, the respondent's duty payments for December 2014 and January 2015 were deemed compliant. The revenue's challenge was rejected as they had already granted refunds based on the Tribunal's ruling. The Court emphasized the necessity of publication for determining the effective date of notifications, ruling against the revenue on all substantial questions of law. Case-Laws Central Excise Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310407