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Assessments kept pending in view of the case of Cotspun Limited pending before larger Bench of Supreme Court
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....4 dated 7.4.99, wherein with reference to the question as to whether demand arising from a change in the classification occures from the date of show-cause notice or from the past period as provided under Section 11A of the Act, the Board had clarified that pending decision of the larger Bench of the Supreme Court in case of Cotspun Limited, demand notices under Section 11A may be issued for the p....