https://www.taxtmi.com/caselaws?id=46345 A fiscal notification became enforceable on publication in the Official Gazette, and later public sale or actual knowledge was not required to give it effect. The Delhi HC rejected the assessee's contention that the excise notification and related circular were inoperative because the Gazette was not immediately available to the public. On that principle, the restriction on utilisation of Cenvat credit for the relevant period was held binding, and the plea of non-availability to the public failed. en-us Fri, 10 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46345 A fiscal notification became enforceable on publication in the Official Gazette, and later public sale or actual knowledge was not required to give it effect. The Delhi HC rejected the assessee's contention that the excise notification and related circular were inoperative because the Gazette was not immediately available to the public. On that principle, the restriction on utilisation of Cenvat credit for the relevant period was held binding, and the plea of non-availability to the public failed. Case-Laws Central Excise Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46345