https://www.taxtmi.com/caselaws?id=44020 An excise exemption notification altering the duty rate became operative on publication in the Official Gazette, and later public availability did not defer its legal effect. The Court applied the settled principle that a notification takes effect from the date of Gazette publication, not from the date it is physically made available to the public. As the notification was published in the Gazette on the same day it was issued, clearances made on that date were governed by the new rate, and assessment at the earlier rate was not available. en-us Fri, 14 Oct 1994 00:00:00 +0530 Tue, 22 Jun 2010 15:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44020 An excise exemption notification altering the duty rate became operative on publication in the Official Gazette, and later public availability did not defer its legal effect. The Court applied the settled principle that a notification takes effect from the date of Gazette publication, not from the date it is physically made available to the public. As the notification was published in the Gazette on the same day it was issued, clearances made on that date were governed by the new rate, and assessment at the earlier rate was not available. Case-Laws Central Excise Fri, 14 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44020