Page 205 - ELT_1st July 2020_Vol 373_Part 1

2020 ] RUCHI SOYA INDUSTRIES LTD. v. COMMISSIONER OF CUSTOMS, KANDLA 115

is published and offered for sale. This judgment has been affirmed by the
Hon’ble Supreme Court by dismissing the petition for SLP filed by the revenue
reported at Union of India v. M.D. Overseas Ltd. - 2017 (356) E.L.T. A136 (S.C.). In
view of the settled legal position he prays for setting aside the impugned order.
3. Shri Sanjiv Kinker, Learned Superintendent (Authorized Representa-
tive) appearing on behalf of the revenue reiterates the finding of the impugned
order.
4. We heard both the sides and perused the records. The issue to be de-
cided is whether the Notification No. 120/2003, dated 1-8-2003 is effective from
the date of publication i.e. 1-8-2003 as proposed by the revenue or from the date
of offer for sale of the said notification i.e. 4-8-2003 as claimed by the appellant.
In this regard, relevant Section 25(4)(a)(b) is reproduced below, which is preva-
lent at the relevant time :-
“Section 25
(4) Every notification issued under sub-section (1) [or sub-section (2A)]
shall, -
(a) Unless otherwise provided, come into force on the date of its
issue by the Central Government for publication in the Official
Gazette;
(b) also be published and offered for sale on the date of its issue
by the Directorate of Publicity nd Public Relations of the
Board, New Delhi”
4.1 From the above section, particularly from clause (b) it is clear that
the notification shall come into force when the notification is issued, published in
the Official Gazette and also offered for sale. Therefore, all the three event are
necessary i.e. notification should be issued, published in the Official Gazette of
Central Government and offered for sale, that means the date on which the noti-
fication is offered for sale shall be the relevant effective date of notification, even
though, the date of issue of notification and publication is prior to the date of
offer for sale. As regard the factual position, on the above dates the appellant
have obtained a reply under RTI which is reproduced below :-
GOVERNMENT OF INDIA
DEPARTMENT OF PUBLICATION
CIVIL LINES, DELHI 110054
Website : www.deptpub.gov.in
Email : acop-dep@nic.in (&) pub.dep@nic.in
TEL. : 23817823, 23819689 Fax : 23817846
File No. O&M/19104/2015 Dated : 7th August, 2015
To
Shri Pawan Awasthi
LIG-171, 2nd Floor
Rose Apartment, Sec-18-B
Dwarka, New Delhi 110078

Sub : Information under RTI Act, 2005

EXCISE LAW TIMES  1st July 2020  205