https://www.taxtmi.com/caselaws?id=40713 Refusal of a personal hearing in revision did not breach natural justice where the revisional authority decided the matter on merits, the dispute raised no complex or technical issue, and the petitioner had already filed written submissions. Retrospective grant of a licence did not entitle the petitioner to duty relief for goods manufactured and cleared without a licence and without payment of duty, because the earlier unauthorised activity remained material and was not validated by the later licence. The challenge therefore failed, and the duty demand was sustained. en-us Tue, 10 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 16:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40713 Refusal of a personal hearing in revision did not breach natural justice where the revisional authority decided the matter on merits, the dispute raised no complex or technical issue, and the petitioner had already filed written submissions. Retrospective grant of a licence did not entitle the petitioner to duty relief for goods manufactured and cleared without a licence and without payment of duty, because the earlier unauthorised activity remained material and was not validated by the later licence. The challenge therefore failed, and the duty demand was sustained. Case-Laws Central Excise Tue, 10 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40713