Section 37B order should be circulated. Secondly demand arising from the change in classification should not be enforced for the past period in view of the decision of Supreme Court in Cotspun Ltd. space 1998(99)ELT 24
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Section 37B orders: publication and prospective effect; Section 11A demands may be issued but not enforced. Section 37B orders shall have prospective effect, be published and offered for sale on the date of issue and may be circulated by Commissioners. Pending the Larger Bench decision in Cotspun Ltd., demand notices under Section 11A may be issued pursuant to a Section 37B order but shall not be enforced; paragraph 3 of the earlier circular is deleted.
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Section 37B orders: publication and prospective effect; Section 11A demands may be issued but not enforced.
Section 37B orders shall have prospective effect, be published and offered for sale on the date of issue and may be circulated by Commissioners. Pending the Larger Bench decision in Cotspun Ltd., demand notices under Section 11A may be issued pursuant to a Section 37B order but shall not be enforced; paragraph 3 of the earlier circular is deleted.
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