Withdrawal of facilities for taxpayers found knowingly involved in fraudulent excise or CENVAT practices, with procedural safeguards. Where a taxable person is prima facie found to be knowingly involved in specified excise irregularities-such as removal without invoices, incorrect valuation, taking CENVAT credit without receipt or on suspected documents, issuing invoices without delivery, or fraudulent refund claims-the Chief Commissioner may withdraw facilities or impose restrictions. Remedies include withdrawal of monthly duty payment, prohibition on utilizing CENVAT credit for duty, enhanced record keeping and verification of principal inputs, suspension of registration for registered importers or dealers, and withdrawal of self sealing for exporters. Orders require evidential satisfaction and an opportunity of being heard.