Section 378 Orders -Assessment date can be changed prospectively for past cases

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Full Text of the Document

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....Excise Act, 1944- Finalisation of pending assessments -Clarification regarding ... I am directed to say that the Central Board of Excise and Customs issues orders under section 37B of Central Excise Act, 1944 when it is necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods. Doubts have been ....