https://www.taxtmi.com/caselaws?id=43049 A rescinding excise exemption notification issued under delegated legislative power took effect only when the Official Gazette was made reasonably available to the public, not merely when it was printed or dated. The court held that statutory publication requires real public access for persons in trade, and individual intimation to a manufacturer did not amount to publication. Because the Gazette containing the withdrawal notification was available only on 8 December 1982, the exemption continued until then. Duty recovered for the intervening period was therefore refundable. en-us Thu, 05 Sep 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43049 A rescinding excise exemption notification issued under delegated legislative power took effect only when the Official Gazette was made reasonably available to the public, not merely when it was printed or dated. The court held that statutory publication requires real public access for persons in trade, and individual intimation to a manufacturer did not amount to publication. Because the Gazette containing the withdrawal notification was available only on 8 December 1982, the exemption continued until then. Duty recovered for the intervening period was therefore refundable. Case-Laws Central Excise Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43049