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of <h1>Section 37B Orders: No Retroactive Demands Enforced per Supreme Court; Await Larger Bench Decision for Section 11A.</h1> The circular addresses the circulation of Section 37B orders and clarifies that demands arising from changes in classification should not be enforced retroactively, following a Supreme Court decision involving Cotspun Ltd. The Board has decided that demands under Section 11A of the Central Excise Act can be issued but not enforced until the Supreme Court's Larger Bench makes a decision. Orders under Section 37B will be published and available for sale upon issuance, and they take effect immediately unless stated otherwise. The directive also deletes a paragraph from a previous circular dated July 30, 1998.
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