CCE Vs. PASUPATI

JUDGEMENT

(1.) In this appeal, which has been filed by the Revenue against the impugned order in appeal, the issue relates to the effective date of applicability of the Gazette Notification regarding the enhancement of the rate of duty. The learned Commissioner (Appeals) has taken the view, by following the apex court judgment in the case of CCE v. New Tobacco Co. Ltd. 1998 (97) ELT 388 that the date of applicability of the notification will not be the date of simple publication in the gazette, but the date when the gazette is made available to he public. But the learned Commissioner (Appeals) has lost sight of the fact that this judgment was later on disapproved and rather over -ruled by the apex court itself in the case of Union of India v. Ganesh Das Bhoraj 2000 (116) ELT 431 wherein, the apex court has specifically ruled that notification would come into operation as soon as it is published in the gazette i.e. the date of publication of the gazette and no further publication is contemplated.

(2.) In the instant case, the respondents imported the goods and cleared the same from warehouse on the date when the rate of duty was changed by issuance of the notification published in the gazette. The plea of the respondents that they are liable to pay the duty at the old rate as the gazette publication was not made available to them, in our view, cannot be accepted, in view of the law laid down by the apex court in the above said case. The enhanced rate of duty came into effect on 16.9.97, the date when it was published in the gazette. Therefore, the appellant are liable to pay the differential duty of the disputed amount. The impugned order of the Commissioner (Appeals) is set side and the order of the original authority is restored. The appeal of the Revenue accordingly stands allowed.