https://www.taxtmi.com/caselaws?id=392307 A review order was found to be time-barred because the original order had been sent by ordinary post, there was no contemporaneous departmental receipt entry, and the delay in initiating review remained unexplained. On exemption, Solvex-GL was treated as a gas-based intermediate product arising in the production stream of LPG from processed natural gas. The notification was construed by reference to the manufacturing process and the nature of the product generated in that process, rather than being confined to goods existing only in gaseous form. The exemption was therefore held to be available, and the departmental challenge failed. en-us Fri, 17 Jan 2020 00:00:00 +0530 Tue, 09 Feb 2021 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392307 A review order was found to be time-barred because the original order had been sent by ordinary post, there was no contemporaneous departmental receipt entry, and the delay in initiating review remained unexplained. On exemption, Solvex-GL was treated as a gas-based intermediate product arising in the production stream of LPG from processed natural gas. The notification was construed by reference to the manufacturing process and the nature of the product generated in that process, rather than being confined to goods existing only in gaseous form. The exemption was therefore held to be available, and the departmental challenge failed. Case-Laws Central Excise Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392307