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1996 Supreme(SC) 1331

1996(6) Supreme 481
SUPREME COURT OF INDIA
J.S. Verma and B.N. Kirpal, JJ.
I.T.C. Limited -Appellant
versus
Collector of Central Excise, Bombay -Respondent
Civil Appeal No. 10379 of 1996
Decided on 26-8-1996
Counsel for the Parties :
For the Appellant : Joseph Vellopally, Sr. Advocate, Ravinder Narain, Ashok Sagar, Ms. Punita Singh and Ms. Sonu Bhatnagar, Advocates for JBD & Co., Advocates.

IMPORTANT POINT
When on the very date of issue of notification there was a radio announcement about the changes brought about by these notifications and also a Press Release, there was no ground to admit the claim that there was a failure to make the law known.

Headnote:PRACTICE AND PROCEDURE-Notification-Enforceability-On the very date of issue of notification there was a radio announcement about changes brought about by these notifications-Press Release-Appellant s claim that there was a failure to make the law known-Liable to be rejected-Pankaj Jain Agencies Case, 1944(5) SCC 198 : Relied on. (Para 2)

       

ORDER

The points raised in this appeal are covered squarely against the appellant by the decision of this Court in M/s. Pankaj Jain Agencies v. Union of India and Others1, wherein it was emphatically stated as under:

"We, therefore, see no substance in the contention that notwithstanding the publication in the Official Gazette there was yet a failure to make the law known and that, therefore, the notification did not acquire the elements of operativeness and enforceability. This contention of Shri Ganesh is unacceptable." (Para 18)

2. We may also observe that rejection by the Tribunal of the appellant s case even on the admitted position that on the very date of issue of notification there was a radio announcement about the changes brought about by these notifications; and also a Press Release is another ground to justify rejection of the appellant s claim. Accordingly, there is no ground to admit this appeal.

3. The appeal is, therefore, dismissed.

Appeal dimissed.

*******

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