https://www.taxtmi.com/caselaws?id=204426 Retrospective withdrawal of drawback benefit could not be sustained where the affected party was not given an effective hearing and the issue remained undecided for an unduly long period. The Court treated the withdrawal controversy as distinct from the separate brand rate fixation proceedings and held that adjudicatory power must be exercised within a reasonable time with proper notice and hearing. The clubbing of matters and decision-making without observance of natural justice vitiated the impugned order. In view of the delay and the expiry of the scheme, remand was declined, and the order was quashed insofar as it ed the retrospective withdrawal issue. en-us Wed, 06 Oct 2010 00:00:00 +0530 Wed, 22 May 2013 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204426 Retrospective withdrawal of drawback benefit could not be sustained where the affected party was not given an effective hearing and the issue remained undecided for an unduly long period. The Court treated the withdrawal controversy as distinct from the separate brand rate fixation proceedings and held that adjudicatory power must be exercised within a reasonable time with proper notice and hearing. The clubbing of matters and decision-making without observance of natural justice vitiated the impugned order. In view of the delay and the expiry of the scheme, remand was declined, and the order was quashed insofar as it ed the retrospective withdrawal issue. Case-Laws Central Excise Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204426