Circular No. 95/6/95-CX.dated 9/2/95

I am directed to refer to Board"s Circular No. 2/92-CX.I (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- CXI) dated 1.3.94 also.

Sd/-
(S.C. Bhatia)
Under Secretary to the Government of India

F. No. 54/2/95-CX.I

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