Case Note & Summary
The Supreme Court of India considered an appeal filed by I.T.C. Limited, an assessee, against the Collector of Central Excise, Bombay. The dispute concerned the enforceability of a Central Excise notification. The appellant contended that notwithstanding the publication of the notification in the Official Gazette, there was a failure to make the law known, and therefore, the notification did not acquire the elements of operativeness and enforceability. The Tribunal had rejected this contention. Before the Supreme Court, the appellant sought admission of the appeal and reversal of the Tribunal's order. The legal issue was whether publication in the Official Gazette alone is sufficient to make subordinate legislation operative and enforceable, and whether the existence of a radio announcement and press release on the same date had any bearing on the validity of the notification. The appellant argued that mere publication was insufficient because the law was not actually made known. The Revenue relied on the Supreme Court's earlier decision in M/s. Pankaj Jain Agencies v. Union of India, (1994) 5 SCC 198, where a similar contention was rejected emphatically. The Supreme Court observed that the points raised in the appeal were covered squarely by that decision. In Pankaj Jain Agencies, the Court had stated that there was no substance in the contention that notwithstanding publication in the Official Gazette, there was yet a failure to make the law known and that therefore the notification did not acquire operativeness and enforceability. The Court further observed that the Tribunal's rejection of the appellant's case was also justified on the admitted position that on the very date of issue of the notification, there was a radio announcement about the changes brought about by these notifications, and also a press release. Accordingly, the Supreme Court found no ground to admit the appeal and dismissed it. The decision affirmed that publication in the Official Gazette is sufficient to make a notification operative and enforceable, and that additional media publicity on the date of issue further supported the conclusion that the law had been made known.
Headnote
A) Central Excise - Subordinate Legislation - Publication in Official Gazette - Not mentioned - The appeal challenged the enforceability of a Central Excise notification on the ground that despite publication in the Official Gazette, the law was not made known; the Supreme Court relied on M/s. Pankaj Jain Agencies v. Union of India to hold that publication in the Official Gazette is sufficient to acquire operativeness and enforceability; additionally, a radio announcement and press release on the date of issue supported rejection; Held appeal dismissed (Para 1).
Issue of Consideration
Whether a Central Excise notification becomes operative and enforceable upon publication in the Official Gazette, and whether a radio announcement and press release on the date of issue affect the validity of the notification
Final Decision
Appeal dismissed; no ground to admit; points covered by M/s. Pankaj Jain Agencies v. Union of India; rejection by Tribunal affirmed; additionally radio announcement and press release justify rejection.
Law Points
- Publication in the Official Gazette is sufficient to make subordinate legislation operative and enforceable
- radio announcement and press release on the date of issue further support enforceability
- no actual or subjective knowledge of notification required
