Board's Section 37B Order No. 28-4-1994-CX cannot change the status of past closed assessments - Central Excise - 95/6/95-CX

Board's Section 37B Order No. 28-4-1994-CX cannot change the status of past closed assessments Circular No. 95/6/95-CX Dated 9-2-1995 [From 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.I (F.No. 54/9/92-CX.1), dated 31-12-1992 wherein it was clarified that the Board's Section 37B Order No. 8/92, dated 24-9-1992 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 37B Order No. 28/4/94-CX.(F. No. 55/10/94-CX.I), dated 1-3-1994 also.