1994 (10) TMI 75 - HC - Central Excise

Summary

The High Court judgment concluded that a fresh exemption Notification altering duty rates for cigarette manufacturers was effective upon publication in the Official Gazette, even if not immediately available to the public. The petitioners' claim for relief was denied, and the petition was dismissed with costs. (Case: 1994 (10) TMI 75 - HIGH COURT OF JUDICATURE AT BOMBAY)