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TMI Blog1989 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... tor. 3. The instants appeal was filed by Duncan Tobacco Co. However, it has been prayed by an application that the appellants name be changed to New Tabacco Company Limited . In support of this prayer, the Calcutta High Court s order dated 17-8-1984 on Company Petition No. 280 of 1984 has been produced. After hearing both sides and perusing this order we allow the prayer and direct that the name of the appellant be changed from Duncan Tabacco Co. to New Tobacco Co. Ltd. 4. The facts of the case, briefly stated, are that the Superintendent of Central Excise, by his notice dated 22-12-1982 called upon the appellants to show cause why a sum of Rs. 16,20,256.82 should not be demanded from them on account of excise duty in respect of cigare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MINISTRY OF WORKS AND HOUSING DEPARTMENT OF PUBLICATION CIVIL LINES, DELHI 110054 No. Gaz./81570/83 Dated 2nd August, 1983 M/s. National Tobacco Company Tobacco House, 1 2 Old Court House Corner, Calcutta-700 001 Dear Sirs With reference to your Sales Manager, Shri M.L. Shakdher letter No. ND-1, dated 2-8-1983 regarding the date of availability for the public of the Gazette of India/Extry. Part II Sec.III Sub-sec.(1), dated 20-11-1982 Issue No. 362 GSR No. 720 (E), Notification No. 284/82, dated 30-11-1982 and F.No. 349/2/82-INU Reform. I write to inform you that the said Gazette of India was placed on sale for public on 8-12-1982 as per record of this Department. Yours faithfully, Sd/- 2-8-1983 Asstt. Controll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing sveral authorities including the Madras High Court judgment in Asia Tobacco Co. Ltd. v. Union of India Ors. - 1984 (18) E.L.T. 152 and the ratio being the same as that of the Bombay High Court judgment in GTC case (supra), was that the actual date when the Gazette containing the notification was made available to the public would be the date when the notification would come into operation. The appeal of Selam Cooperative Sugar Mills Ltd., however, got dismissed on another point, which is not relevant to the present case. 10. Respectfully following the Bombay High Court s judgment in the GTC case (supra ) and the Tribunal s finding cases in Salem Cooperative Sugar Mills case (supra) we hold that the present instance too, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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