1989 (5) TMI 242 - AT - Central Excise

Summary

Issues:
1. Change of appellant's name
2. Demand of excise duty on cigarettes cleared without payment
3. Date of availability of Gazette containing notification

Analysis:
1. Change of appellant's name:
The appeal involved a request to change the appellant's name from Duncan Tobacco Co. to New Tobacco Co. Ltd. The Calcutta High Court's order supported this change, and the tribunal allowed the name change based on the provided order.

2. Demand of excise duty on cigarettes cleared without payment:
The case revolved around a demand of Rs. 16,20,256.82 from the appellant for excise duty on cigarettes cleared without payment. The Superintendent of Central Excise issued a notice, which was confirmed by the Assistant Collector and upheld by the Collector (Appeals). The duty was levied based on a rescinded notification, which led to the demand.

3. Date of availability of Gazette containing notification:
The main contention presented by the appellants was regarding the date of availability of the Gazette containing the notification, which determined the lawful demand of duty. The appellants argued that the Gazette was made available to the public on 8-12-1982, and therefore, the enhanced duty rate could only be demanded from that date. The tribunal referred to a similar case before the Bombay High Court and held that the publication date, not just the printing date, determined when the notification came into effect. Relying on previous judgments, including the Bombay High Court and Madras High Court decisions, the tribunal ruled in favor of the appellants, setting aside the demand for duty during the disputed period.

In conclusion, the tribunal allowed the appeal, directing the change of appellant's name and relieving them from the duty demand based on the correct interpretation of the date of availability of the Gazette containing the notification. The decision was in line with previous legal precedents and judgments, ensuring fair application of excise duty regulations.