Assessments kept pending in view of the case of Cotspun Limited pending before larger Bench of Supreme Court

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..... ar No. 452/18/99-CX.4 dated 7.4.99, wherein with reference to the question as to whether demand arising from a change in the classification occures from the date of show-cause notice or from the past period as provided under Section 11A of the Act, the Board had clarified that pending decision of the larger Bench of the Supreme Court in case of Cotspun Limited, demand notices under Section 11A may .....

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..... ions, there will be no bar now in proceeding for recovery action even for past period as provided in Section 11 A, in cases involving short levy, short payment etc. Accordingly, you are requested to finalise necessary actions on the show-cause notices kept pending in view of above said instructions of the Board at the earliest. 3. Para 2 of the Circular dated 7.4.99 may be treated as modified to .....

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