I.T.C. LTD. vs COLLECTOR OF CENTRAL EXCISE, BOMBAY

The Supreme Court dismissed the appeal, affirming that the notification in question was valid and enforceable as established in M/s. Pankaj Jain Agencies vs. Union of India, 1994 (5) SCC 198. The Court held that the publication in the Official Gazette, along with a radio announcement and a Press Release, sufficiently informed the public about the changes, thus rejecting the appellant's contention of lack of knowledge. The dismissal was based on the absence of grounds to admit the appeal.