1990 (7) TMI 258

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.... for the Respondent. [Order per : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 23-12-1988 confirming the order of the Asstt. Collector of Central Excise, Lalbagh Dn., Bangalore, dated 22-2-1988 disallowing the deemed credit taken by the appellant on articles of steel for the period 2-11-1987 to 24-11-1987. ....

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....lore Collectorate. The learned Counsel urged that the notification or statutory order would take effect only from the date of publication and communication of the same to the public and relied upon the ratio of the ruling of the Madras High Court in the case of Asia Tobacco Co. Ltd. v. Union of India, reported in 1984 (18) E.L.T. 152 and the ruling of the Bombay High Court in the case of G.T.C. In....

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....te that the withdrawal of deemed credit is by virtue of an order under Rule 57G(2) of the Central Excise Rules, 1944 and as such assumed the status of a statutory order. It is well established that any notification which is statutory in nature or a statutory order under law should be published in the gazette of Government of India and the same must also be put into circulation. This position has b....