I.T.C. LTD. vs. COLLECTOR OF CENTRAL EXCISE, BOMBAY

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C.A. No.-010379-010379 - 1996Supreme Court26 August 19961 pages
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the contention that a notification was not operative or enforceable despite publication in the Official Gazette is unacceptable. The Court found no substance in the appeal, citing a previous judgment on the matter.

What were the facts?

The appellant, ITC Limited, challenged a decision regarding the operativeness and enforceability of a notification. The Tribunal rejected the appellant's case, noting that even on the date of the notification, there was a radio announcement and a press release about the changes.

What were the issues?

The key issue was whether a notification published in the Official Gazette was operative and enforceable, even if the appellant argued it was not made known. The court also considered the impact of radio announcements and press releases on the notification's enforceability.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1 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. 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.

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