(2)No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under Section 35 of the Appellate Tribunal under Section 35-B, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of.Explanation. In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.]Section 38. Publication of rules and notifications and laying of rules before Parliament
