NDLI: Collector of Central Excise Vs. New Tobacco Co.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excises and Salt Act 1944 : Section 38
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Excise Law : Central Excises and Salt Act, 1944 : Section 38. Publication-Meaning of-Printing in official Gazette-Reid: Publication cannot be equated with mere printing-Publication means when it is made available to the public so that they can know about it-Unless the Gazette containing the notification is made available to the public, the notification cannot be said to have been duly published-Central Excise Rules, 1944. Words and phrases: "Publish "-Meaning of-In the context of S.38 of the Central Excises and Salt Act, 1944. The respondent company was engaged in manufacturing cigarettes. Since 1979, the respondent used to pay duty on cigarettes manufactured by it at the rate fixed by Central Excise Notification 1-3-1979, as amended from time to time. It was rescinded with effect from 30-11-1982 by Notification dated 30-11-1982, which prescribed new rates of duty. Between 30-11-.1982 and 8-12-1982 the respondent paid duty at the rate fixed by the Notification dated 1-3-1979, as it did not know that a new Notification was issued on 30-11-1982. As the respondent had paid duty at a lesser rate the Excise Authorities raised a demand on the respondent to pay the differential amount between the duty short paid and the duty which had become payable in terms G of the new Notification dated 30-11-1982. Being aggrieved the respondent preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal and contended that the Notification dated 30-11-1982 was made available to the public on 8-11-1992 and, therefore, duty at the enhanced rate could be lawfully demanded from it only from 8-12-1982. The Tribunal held that publication as contemplated by Section 38 of the Central Excises and Salt Act 1944 and Rule 8 of the Central Excise Rules, 1944 cannot be equated with mere printing and it is the availability of the printed material to the general public that constitutes the required publication and allowed the appeal. Hence this appeal.On behalf of the appellant it was contended that the only requirement of Section 38 of the Act is that all the rules made and notifications issued under the Act shall be published in the official Gazette; that the publication in the official Gazette is the only statutory requirement; and since the Notification was dated 30-11-1982 and the Gazette in which it was printed C also bore the same date, i.e., 30-11-1982, therefore, that date should be regarded as the date of its publication .
Judge	Hon'ble Mr. Justice G.T. Nanavati
Neutral Citation	1998 INSC 10
Petitioner	Collector Of Central Excise
Respondent	New Tobacco Co.
SCR	[1998] 1 S.C.R. 63
Judgement Date	1998-01-09
Case Number	4569

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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