Board's Section 37B Order No. 28-4-1994-CX cannot change the status of past closed assessments

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..... 4-1994-CX cannot change the status of past closed assessments Circular No. 95/6/95-CX Dated 9-2-1995 [From F. No. 54/2/95-CX.1] Government of India Ministry of Finance (Departm .....

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..... der. It is hereby further clarified that the principle enunciated in the said order will be equally applicable to Board's Section 37B Order No. 28/4/94-CX.(F. No. 55/10/94-CX.I), dated 1-3-1994 also. .....

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