1998 (1) TMI 72 - SC - Central Excise

Whether a Central Excise notification comes into force with effect from the date on which it is printed in the Government Gazette or from the date it is made available to public? Held that - We hold that a Central Excise Notification can be said to have been published, except when it is provided otherwise, when it is so issued as to make it known to the public. It would be a proper publication if it is published in such a manner that persons can, if they are so interested, acquaint themselves with its contents. If publication is through a Gazette then mere printing of it in the Gazette would not be enough. Unless the Gazette containing the notification is made available to the public, the notification cannot be said to have been duly published. View taken by the Tribunal is correct Civil Appeal filed by the Collector of Central Excise, is dismissed with a direction that entitlement of the respondent company to the refund shall be determined by the Assistant Collector of Central Excise in accordance with Section 11B of the Central Excise Act.

Issues Involved:
1. Effective date of Central Excise notification.
2. Requirement of publication in the official Gazette.
3. Natural justice and public knowledge of notifications.
4. Interpretation of the term "publish."
5. Refund entitlement and determination.

Issue-wise Detailed Analysis:

1. Effective date of Central Excise notification:
The central issue in these cases was whether a Central Excise notification becomes effective from the date it is printed in the Government Gazette or from the date it is made available to the public. The Court held that a notification cannot be considered published merely by its printing in the Gazette. It must be made available to the public to be effective. This interpretation aligns with the principles of natural justice, ensuring that affected parties are aware of the notification.

2. Requirement of publication in the official Gazette:
Section 38 of the Central Excises and Salt Act, 1944 mandates that all rules and notifications must be published in the official Gazette. The Court interpreted the term "publish" to mean not just printing but also making it accessible to the public. The dictionary meanings and legal glossaries support this interpretation, emphasizing that publication involves making the information available to the public.

3. Natural justice and public knowledge of notifications:
The Court referenced several precedents, including Harla v. The State of Rajasthan and State of Maharashtra v. Mayer Hans George, to emphasize that laws and notifications must be made known to the public to be enforceable. It would be against natural justice to penalize individuals for laws they could not have known about. Therefore, the notification must be made available to the public to be considered effective.

4. Interpretation of the term "publish":
The Court examined various definitions and previous judgments to conclude that "publish" involves both printing and making the information available to the public. Mere printing in the Gazette does not suffice; the notification must be accessible to those affected by it. This interpretation ensures that individuals have the opportunity to acquaint themselves with the law.

5. Refund entitlement and determination:
The Court directed that the entitlement to refunds should be determined by the Assistant Collector of Central Excise in accordance with Section 11B of the Central Excise Act. The Assistant Collector must decide when the notification became effective, considering the public availability of the notification. This approach ensures that refunds are processed fairly and in accordance with the law.

Judgment Analysis:
- Civil Appeal No. 4569 of 1989 was dismissed, affirming the Tribunal's view that the notification was effective only when made available to the public.
- Civil Appeal Nos. 4513-14 of 1992 were dismissed.
- Civil Appeal Nos. 1658-61 of 1994 and Civil Appeal Nos. 7719-21 of 1996 were partly allowed, remitting the cases to the Assistant Collector for determining the effective date of the notification and refund entitlement.
- Civil Appeal No. 1729 of 1993 was partly allowed, remitting the matter to the Assistant Collector to decide the refund entitlement.
- Civil Appeal No. 3111 of 1993 was dismissed.
- Civil Appeal Nos. 7684 and 7685 of 1996 and Civil Appeal Nos. 4913-15 of 1993 were allowed, remitting the matters to the Assistant Collector for determining the effective date of the notification and refund entitlement.
- Civil Appeal No. 10001 of 1995 was dismissed.
- Civil Appeal No. 5423 of 1993 was partly allowed, remitting the case to the Tribunal to decide the effective date of the notification and other contentions.
- Civil Appeal Nos. 7534-35 of 1995 were dismissed as the notification was not available on the date the goods were cleared.
- SLP (C) No. 19566 of 1994 was granted leave and partly allowed, remitting the matter to the Assistant Collector for determining the effective date of the notification.

Conclusion:
The Court's judgment emphasizes the importance of making notifications publicly accessible to ensure compliance with the principles of natural justice. The effective date of a notification is when it is made available to the public, not merely when it is printed in the Gazette. The determination of refund entitlements must consider this effective date, ensuring fairness and adherence to the law.

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