I.T.C. LIMITED versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

I.T.C. LIMITED versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

Contention of failure to make the law known is not maintainable where notification is published in the Official Gazette; additional promulgation (radio announcement, press release) further supports enforceability.

Parties
Appellant: I.T.C. Limited; Respondent: Collector of Central Excise, Bombay
Jurisdiction
India
Judgment Date
26 August 1996
Procedural Posture
Civil Appeal / Appeal From Customs Excise and Gold (control) Appellate Tribunal Judgment Dated 8.4.96
Outcome
Appeal dismissed
Legal Topics
Operativeness of Notifications, Requirement of Publication in Official Gazette
Taxation Administrative Law Operativeness of Notifications Requirement of Publication in Official Gazette

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 1 Authorities cited 1 Party arguments 2
Sign in to unlock

Parties

I.T.C. Limited

Appellant

Collector of Central Excise, Bombay

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs Excise and Gold (control) Appellate Tribunal Judgment Dated 8.4.96

Legal Issues

  1. 1 Whether failure to make law known invalidates a notification published in Official Gazette

Ratio Decidendi

Contention of failure to make the law known is not maintainable where notification is published in the Official Gazette; additional promulgation (radio announcement, press release) further supports enforceability.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.