ISSUE:
Whether a notification under the Central Excise Act becomes enforceable on the date of its printing in the official Gazette or only when it is made publicly accessible?
Whether the liability to pay differential excise duty be imposed retroactively for the period before a notification is made available to the public?
RULE:
A notification under the Central Excise Act becomes effective only when it is made publicly accessible, ensuring that individuals affected by it have the opportunity to be aware of its provisions.
Principles of natural justice require that laws or notifications imposing obligations or penalties must be effectively communicated to the public to ensure fairness and legal enforceability.