https://www.taxtmi.com/circulars?id=6173 Board orders under Section 37B do not change the status of assessments already finally closed; they do not operate retrospectively to reopen finalised assessments. Where cases remain pending decision, those cases must be finalised in terms of the applicable Section 37B order, and the principle set out in the earlier clarification is equally applicable to subsequent like orders. en-us Thu, 09 Feb 1995 00:00:00 +0530 Tue, 30 Jun 2009 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6173 Board orders under Section 37B do not change the status of assessments already finally closed; they do not operate retrospectively to reopen finalised assessments. Where cases remain pending decision, those cases must be finalised in terms of the applicable Section 37B order, and the principle set out in the earlier clarification is equally applicable to subsequent like orders. Circulars Central Excise Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6173