| Date: |
09-02-1995
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| Notification No: |
Central Excise Circular No 95/1995
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Circular No. 95 dated 9th February 1995
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Circular No. 95 dated 9th February 1995
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.
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