Circular No. 95/6/95-Central Excise
dated 9/2/95
F.No. 54/2/95-CX.1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi
I am directed to refer to Board”s Circular No. 2/92-CX.1 (F.No. 54/9.92-CX.1) dated 31.12.92 wherein it was clarified that the Board”s Section 37-B order No. 8/92/ dated 24.9.92 cannot change the status of the past closed assessments. But, wherever cases are pending decision, the same have to be finalised in terms of this order. It is hereby further clarified that the principle enunciated in the said order will be equally applicable to Board”s Section 37-B order No. 28/4/94-CX. (F.No.55/10/94-CX1) dated 1.3.94 also.
Sd/-
(S.C. Bhatia)
Under Secretary to the Government of India
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