https://www.taxtmi.com/caselaws?id=44799 The SC held that a Central Excise notification is not published merely by printing in the Government Gazette but only when made available to the public. The court ruled that proper publication requires the Gazette containing the notification to be accessible to persons who wish to acquaint themselves with its contents. The Tribunal's view was upheld, and the Collector's civil appeal was dismissed. The matter was remanded to the Assistant Collector to determine the respondent company's refund entitlement under Section 11B of the Central Excise Act. en-us Fri, 09 Jan 1998 00:00:00 +0530 Thu, 10 Jul 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44799 The SC held that a Central Excise notification is not published merely by printing in the Government Gazette but only when made available to the public. The court ruled that proper publication requires the Gazette containing the notification to be accessible to persons who wish to acquaint themselves with its contents. The Tribunal's view was upheld, and the Collector's civil appeal was dismissed. The matter was remanded to the Assistant Collector to determine the respondent company's refund entitlement under Section 11B of the Central Excise Act. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44799