COLLECTORS OF CENTRAL EXCISE vs NEW TOBACCO CO. ETC. ETC.

The Supreme Court addressed the issue of when a Central Excise notification comes into force, specifically whether it is effective from the date printed in the Government Gazette or from the date it is made available to the public. The Court held that under Section 38 of the Central Excise Act, the requirement is for the notification to be published in the official Gazette, and that mere printing does not equate to publication. The Court concluded that the notification dated 30th November 1982 was effective from that date, as it was published in the Gazette on the same date, thus upholding the demand for differential excise duty.