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TMI Blog1995 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... on having been issued through a report in the Economic Times of 18-12-1990 and it is their claim that the notification was not made public prior to that date and their enquiry with the Department s Publication Directorate also revealed that the notification had not become available for sale to public till 18-12-1990. From 18-12-1990 onwards the appellants paid the higher duty. The Department issued a show cause notice on 11-2-1991 demanding duty short levied at the higher rate as per the notification during the period 15-12-1990 to 17-12-1990. The appellants resisted the demand relying on case law in decisions of the Tribunal holding that the effective date of the notification is the date on which it is made available to the public. Both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification dated 15-12-1990 from Finance Ministry to the Govt. of India Press only says `to be published in Part II Section 3 sub-section (1) of the Gazette of India Extraordinary dated the 15th December, 1990 . The appellants are also given to understood that the Govt. of India Press requires 24 hours time from the receipt of notification in the press for its publication on same day and they referred to the indication in small print at the bottom of the last page of the Gazette Copy of 15-12-1990 wherein figure ₹ 91 appears which according to that indicates the year of publication. Hence, it was pleaded that the Gazette dated 15-12-1990 might not have actually been published on that date. 3. Learned Senior Departmental Representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 9. In the present case indisputably the mode of publication prescribed by Section 25(1) was complied with. The notification was published in the Official Gazette on the 13th February, 1986. As to the effect of the publication in the Official Gazette, this Court held (SRINIVASAN s case (supra) at p. 1067) : `Where the parent statute is silent, but the subordinate legislation itself prescribes the manner of publication, such a mode of publication may be sufficient, if reasonable, If the subordinate legislation does not prescribe the mode of publication or if the subordinate prescribes a plainly unreasonable mode of publication, it will take effect only when it is published through the customarily recognised official channel, namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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