1997 (10) TMI 134

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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri R. Swaminathan, the ld. Consultant appearing for the appellants in the instant case, at the outset, submits that he may be permitted to withdraw the Miscellaneous Application No. E/Misc/515/97-NB. Shri P.K. Jain, the ld. SDR, submits that once an application is filed and was argued, it should be dec....

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....11-6-1993 was made available to the public. Reply has been filed by the Controller of Publication. It is stated that this notification was made available to the public only on 22-7-1993. That will, therefore, be the date of publication of the notification in view of our judgment in Universal Cans and Containers Ltd. v. Union of India, 1993 (64) E.L.T. 23. The bill of entry, therefore, be processed....

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....herefore, not sustainable and hence the orders of the lower authorities are set aside and the appeal allowed with consequential relief to the appellants." 5. The ld. Consultant submitted that when the Collector of Central Excise filed an appeal against the order of the Tribunal, the Apex Court held "In view of the letter issued by the Department of Publication that the Gazette was made ava....

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....by the various decisions of the Supreme Court and prayed that pre-deposit of duty amounting to Rs. 7,06,460.82 may be dispensed with. 5. Shri P.K. Jain, the ld. SDR, opposes the request for dispensing with the pre-deposit of duty and submits that naturally the date printed on any notification is the date of its publication and therefore, i.e. the material date for the purpose of implementi....