https://www.taxtmi.com/caselaws?id=92959 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. en-us Thu, 06 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 13:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92959 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. Case-Laws Central Excise Thu, 06 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92959