Supreme Court · 1998 INSC 10 · Decided 9 January 1998
Collector of Central Excise v. New Tobacco CO.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 10 · [1998] 1 S.C.R. 63
- Case number
- CIVIL APPEAL No. 4569/1989
- Decided
- 9 January 1998
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B · Excise Law : Central Excises and Salt Act, 1944 : Section 38. c Publication-Meaning of-Printing in official Gazette-Reid: Publication cannot be equated with mere printing-Publication means when it is made available to the public so that they can know about it-Unless the Gazette be said to have been duly published-Central Excise D Rules, 1944. Words and phrases: "Publish "-Meaning of-Jn the context of S.38 of the Central Excises and Salt Act, 1944. E The respondent company was engaged in manufacturing cigarettes. Since 1979, the respondent used to pay duty on
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