https://www.taxtmi.com/caselaws?id=166889 Section 36(2) review proceedings are described as timely where the notice is issued within one year of the order under review, reaches the correct recipient, states the prima facie review grounds, and is based on the relevant record despite drafting errors. Polycoating or polylamination of kraft paper is treated as manufacture where it creates a commercially distinct product with a different name, character and use. Treated paper expressly covered by Item 17(2) may attract excise duty even when the base paper falls under the same tariff item, with available relief for duty paid on inputs. en-us Mon, 20 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 12:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166889 Section 36(2) review proceedings are described as timely where the notice is issued within one year of the order under review, reaches the correct recipient, states the prima facie review grounds, and is based on the relevant record despite drafting errors. Polycoating or polylamination of kraft paper is treated as manufacture where it creates a commercially distinct product with a different name, character and use. Treated paper expressly covered by Item 17(2) may attract excise duty even when the base paper falls under the same tariff item, with available relief for duty paid on inputs. Case-Laws Central Excise Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166889