1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Reference No.1 of 1996 The Collector of Central Excise and Customs, Pune ..Applicants vs. M/s Century Enka Limited ..Respondents Mr.A.S.Rao for applicants Mr.Hormaz Daruwalla with Mr.Rahul P.Jain i/b Res Legal for respondents. CORAM: V.C.DAGA AND K.K.TATED JJ 13 th January,2010 P.C. 1 Heard the learned Counsel appearing for the Revenue and Mr.Daruwala for the respondents. Perused appeal. 2 The Tribunal has referred the following question for opinion of this Court. Whether a Notification issued under section 25 of the Customs Act, 1962, becomes effective from the date that the Notification and the Gazette in which the same is published bears? If not, then whether the 2 publication has to be done only through the Official Gazette or that any other mode of publication could suffice to hold the Notification as published for the purpose of its implementation from the date of publication? The factual aspect drawn by the Tribunal is to be found in paragraph 3 of the statement of case forwarded to this Court which is not in dispute. It thus needs no re-production. 2 The short question involved in the present reference is as to when the notification under section 25 of the Customs Act, 1962 became operative and effective. 3 The said question is squarely answered by the Supreme Court in the case of Union of India Vs. Ganesh Das Dhojra reported in 2000(116) ELT 431 (SC). For the reasons stated therein we answer the aforesaid question in favour of the Revenue and against 3 the Assessee. Reference stands answered in terms of this order with no order as to costs. (K.K.TATED J.) (V.C.DAGA J.)