1995 (1) TMI 152 - AT - Central Excise

Summary

Issues:
1. Interpretation of effective date of notification for increased duty on aerated water under Central Excise Tariff Act, 1985.
2. Applicability of Supreme Court decision on publication date of notification in official gazette.
3. Examination of whether Gazette containing notification was published on the indicated date.

Analysis:
1. The case involved the appellants, who manufactured aerated water under Chapter 22 of the Central Excise Tariff Act, 1985. The dispute arose when the rate of duty on aerated water was increased by Notification No. 160/90 dated 15-12-1990. The appellants claimed that they became aware of the notification through a newspaper report on 18-12-1990 and contended that the notification was not made public before that date. They argued that they started paying the higher duty only from 18-12-1990 onwards. However, the Department issued a show cause notice demanding duty short levied at the higher rate for the period 15-12-1990 to 17-12-1990. The appellants relied on previous Tribunal decisions stating that the effective date of the notification is when it is made available to the public.

2. The appellants referred to a Supreme Court decision in the case of Pankaj Jain Agencies v. Union of India, where it was held that the date of publication in the official gazette is the determining factor, not the date of availability to the public. They also cited a Tribunal decision in Bird Dyes & Chemicals v. CCE, Chandigarh, which emphasized the importance of the mode and act of publication. The appellants argued that indications suggested the Gazette containing the notification might not have been published on the date indicated. However, the Senior Departmental Representative asserted that the matter was settled by the Supreme Court decision, emphasizing that Gazettes are published on the same day as the date mentioned.

3. After considering the submissions, the Tribunal agreed with the Department's position. Citing the Supreme Court's decision in Pankaj Jain Agencies case, the Tribunal highlighted the importance of publication in the Official Gazette. The Tribunal found that the Gazette of India Extraordinary published on 15-12-1990 contained the relevant notification. The appellants' arguments regarding the publication date of the Gazette were deemed speculative, lacking concrete evidence. The Tribunal concluded that the matter was governed by the Supreme Court decision and upheld the demand for the higher duty. Consequently, the appeal was rejected based on the established legal principles and precedents.

This detailed analysis of the judgment highlights the key legal issues, arguments presented by both parties, relevant legal precedents, and the Tribunal's decision based on the interpretation of the law and established principles.