https://www.taxtmi.com/caselaws?id=53463 Withdrawal of a statutory fortnightly duty-payment facility was held invalid where it was communicated by the Superintendent without an order of the competent proper officer and without notice or hearing, contrary to the prescribed procedure and natural justice. The demand was also held time-barred because the assessee's payment structure was revenue neutral and the record did not show intent to evade duty, so the extended period of limitation could not be invoked. The impugned demand and the withdrawal of the facility were set aside with consequential relief. en-us Tue, 19 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53463 Withdrawal of a statutory fortnightly duty-payment facility was held invalid where it was communicated by the Superintendent without an order of the competent proper officer and without notice or hearing, contrary to the prescribed procedure and natural justice. The demand was also held time-barred because the assessee's payment structure was revenue neutral and the record did not show intent to evade duty, so the extended period of limitation could not be invoked. The impugned demand and the withdrawal of the facility were set aside with consequential relief. Case-Laws Central Excise Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53463