Date from which Board circulars are effective :

The Supreme Court has held in HM Bags v. CCE 1997 (94) E.L.T. 3 that Board Circulars are effective from the date of their issue and demands prior to such circular are not valid.

Beneficial circulars to be applied retrospectively as per Supreme Court rulings.

[D.C. Polyester Pvt. Ltd. v. 2009 (242) E.L.T. 348 (Bom.)]