26 August 1996
Supreme Court
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I.T.C. LTD. Vs COLLECTOR OF CENTRAL EXCISE, BOMBAY

Bench: VERMA,JAGDISH SARAN (J)
Case number: C.A. No.-010379-010379 / 1996
Diary number: 78109 / 1996


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PETITIONER: I.T.C. LIMITED

       Vs.

RESPONDENT: COLLECTOR OF CENTRAL EXCISE, BOMBAY

DATE OF JUDGMENT:       26/08/1996

BENCH: VERMA, JAGDISH SARAN (J) BENCH: VERMA, JAGDISH SARAN (J) KIRPAL B.N. (J)

CITATION:  JT 1996 (8)    97        1996 SCALE  (6)239

ACT:

HEADNOTE:

JUDGMENT:                          O R D E R      The points  raised in  this appeal are covered squarely against the  appellant by the decision of this Court in M/s. Pankaj Jain Agencies vs. Union of India and Others, 1994 (5) SCC 198, 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)      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.      The appeal is, therefore, dismissed.