Trade notice effective date limits excise reclassification demand for earlier periods under Section 37B.

Duty demand for the period before the trade notice dated 5-11-1992 was held not sustainable because the reclassification was treated as effective only from the date of that trade notice. The analysis relied on the Supreme Court ruling cited in support of the assessee, which accepted that a Board order under Section 37B could not justify recovery for an earlier period. The appeal was therefore allowed in favour of the assessee.

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Issues: Whether the duty demand for the period prior to the trade notice dated 5-11-1992 could be sustained on the basis of the Board's order issued under Section 37B of the Central Excise Act, 1944.

Analysis: The demand related to a period earlier than the issue of the trade notice. The issue was treated as covered by the Supreme Court's ruling relied on by the appellant, which held that the reclassification would take effect from the date of the trade notice and that no demand for the prior period could be enforced.

Conclusion: The demand for the period prior to 5-11-1992 was not sustainable and the appeal was allowed in favour of the assessee.

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