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TMI Blog2023 (3) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... ght out enhancing rate of duty of Excise and its confirmation by the Commissioner (Appeals) vide his above referred orders is assailed in this appeal. 2. Facts of the case, in brief, is that Appellant Company is a public sector undertaking engaged in refining of Crude Petroleum products and marketing the finished products like Motor Sprit and High Speed Diesel from its Mahul refinery, Mumbai. Certain clearances were made on 12.11.2014 and 02.12.2014 during the course of the day but rates of duties were enhanced on those two dates vide Notification Nos. 22/2014-CE and 24/2014-CE respectively from its previous rate of duty applicable since 17.03.2012 as per Notification No. 12/2012-CE. Appellant's claim is that such notifications enhancing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to make a Notification enforceable and recently Hon'ble Andhra Pradesh High Court in the case of Ruchi Soya Industries Ltd. reported in 2020 (374) ELT 898 (A.P.), while interpreting Section 25 of the Customs Act, which is peri materia to Section 5A of the Central Excise Act, had clearly held that Notification amending the existing provision has to be made available to the public at large, subsequent to the date of its publication but finally concluded, with reference to the decision of the Hon'ble Supreme Court made in the case of Union of India Vs. Ganesh Das Bhojraj reported in 2000 (116) ELT 431 (S.C.), that publication of the Notification in the Official Gazette can only make the Notification effective and applicable. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very same day and the said fact has been confirmed by the Appellant during hearing of their appeal before the Commissioner (Appeals). Further, with reference to the observation made by the Hon'ble Supreme Court in para 60 in M/s. G.S. Chatha Rice Mills case cited (supra), he added that there was clear observation that the decision of Param Industries appears to be contrary to the principle elucidated by the Hon'ble Supreme Court in various decisions rendered previously that if subordinate legislation does not prescribe the mode of publication, it would take effect only when it is published through the customarily recognised official channels namely the Official Gazette. He, therefore, concluded with reference to the decision of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c documents. Therefore, the submissions of learned Authorised Representative that the Notifications were issued and uploaded in the website of CBEC is acceptable for the reason that Appellant also admitted to have knowledge about such amended Notification that reached the Oil Industries in the late evening but going by sub-Section (5) of Section 5A, Issued for publication and completion of publication in the Gazette of India are pre-conditions before the same is offered for sale. Therefore, uploading in the website of the CBEC cannot alone attach enforceability to those Notifications. Relevant portion of Section 5A(5) is reproduced below:- "Every notification issued under sub-section (1) or sub- Section 2(A) shall,- (a) Unless otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, no illegality or irregularity could be noticeable therein but having regard to the fact that law on the issue has evolved and refined itself through judicial decisions and has become law of the land after the full Bench of the Hon'ble Supreme Court dealt the same exhaustively taking into account all judicial precedent vis-a-vis the provisions of Excise Act and Section 5A being peri materia to Section 14 and Section 25(4) of the Customs Act, we thought it expedient, just and proper to modify the order passed by the Commissioner (Appeals), so as to extend the benefits to the Appellant. Hence the order. ORDER 6. Both the appeals are allowed and the order passed by the Commissioner of Central Excise (Appeals), Mumbai-II vide Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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