Dispute Over Notification N/N. 120/2003: Effective Date Contested Between 01.08.2003 and 04.08.2003 for Import Benefits.

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....Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant? - Benefit of unamended notification is available to the importer where BE has been filed before 4.8.2003....