https://www.taxtmi.com/caselaws?id=385343 A circular issued under section 37B of the Central Excise Act, 1944 that is adverse to the assessee operates only prospectively from its issuance or publication. The classification dispute concerned whether Circular No. 929/19/2010-CX could fasten duty liability for periods before 29.06.2010. Applying the settled distinction between beneficial circulars, which may apply retrospectively, and oppressive circulars, which do not, the text states that the circular could not create pre-circular duty liability. The assessee's position was upheld and the Revenue's challenge failed. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385343 A circular issued under section 37B of the Central Excise Act, 1944 that is adverse to the assessee operates only prospectively from its issuance or publication. The classification dispute concerned whether Circular No. 929/19/2010-CX could fasten duty liability for periods before 29.06.2010. Applying the settled distinction between beneficial circulars, which may apply retrospectively, and oppressive circulars, which do not, the text states that the circular could not create pre-circular duty liability. The assessee's position was upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385343