https://www.taxtmi.com/caselaws?id=43627 Withdrawal of permission to use a special excise procedure was invalid because it imposed adverse civil and monetary consequences without giving the assessee a reasonable opportunity of hearing, contrary to natural justice. The finding that the assessee was eligible for the special procedure was upheld. The refund suit was not barred by limitation: the court examined the relevant dates, including rejection of departmental remedies and statutory notice, and found the prescribed period under the excise provision was not exceeded. The decree in favour of the assessee was sustained and the limitation plea rejected. en-us Thu, 12 Aug 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43627 Withdrawal of permission to use a special excise procedure was invalid because it imposed adverse civil and monetary consequences without giving the assessee a reasonable opportunity of hearing, contrary to natural justice. The finding that the assessee was eligible for the special procedure was upheld. The refund suit was not barred by limitation: the court examined the relevant dates, including rejection of departmental remedies and statutory notice, and found the prescribed period under the excise provision was not exceeded. The decree in favour of the assessee was sustained and the limitation plea rejected. Case-Laws Central Excise Thu, 12 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43627