Supreme Court of India
Collector of Central Excise v. New Tobacco Co.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that a Central Excise Notification can be said to have been published, except when it is provided otherwise, when it is so issued as to make it known to the public.
Judgment, page 9
From the headnote
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 containing the notification is made available to the public, the notification cannot be said to have been duly published-Central Excise Rules, 1944. Words and phrases: "Publish "-Meaning of-Jn the context of S.38 of the Central Excises and Salt Act, 1944. The respondent company was engaged in manufacturing cigarettes.
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