law: Special Economic Zones Act, 2005 
  16. Cancellation of letter
  
  of approval to entrepreneur 
  1.     
  
    The
  
  Approval Committee may, at any time, if it has any reason or cause to believe
  
  that the entrepreneur has persistently contravened any of the terms and
  
  conditions or its obligations subject to which the letter of approval was
  
  granted to the entrepreneur, cancel the letter of approval :
  Provided that no such letter of approval
  
  shall be cancelled unless the entrepreneur has been afforded a reasonable
  
  opportunity of being heard.
  1.     
  
  
  2.     
  
    Where
  
  the letter of approval has been cancelled under sub-section (1), the Unit shall
  
  not, from the date of such cancellation, be entitled to any exemption,
  
  concession, benefit or deduction available to it, being a Unit, under this Act.
  3.     
  
    Without
  
  prejudice to the provisions of this Act, the entrepreneur whose letter of
  
  approval has been cancelled under sub-section (1), shall remit, the exemption,
  
  concession, drawback and any other benefit availed by him in respect of the
  
  capital goods, finished goods lying in stock and unutilised raw materials
  
  relatable to his Unit, in such manner as may be prescribed.
  4.     
  
    Any
  
  person aggrieved by an order of the Approval Committee made under subsection
  
  (1), may prefer an appeal to the Board within such time as may be prescribed.
  5.     
  
    No
  
  appeal shall be admitted if it is preferred after the expiry of the time
  
  prescribed therefor:
  Provided that an appeal may be admitted after
  
  the expiry of the period prescribed therefor if the appellant satisfies the
  
  Board that he had sufficient cause for not preferring the appeal within the
  
  prescribed time.
  1.     
  
  
  2.     
  
  
  3.     
  
  
  4.     
  
  
  5.     
  
  
  6.     
  
    Every
  
  appeal made under sub-section (4) shall be in such form and shall be
  
  accompanied by a copy of the order appealed against and by such fees as may be
  
  prescribed.
  7.     
  
    The
  
  procedure for disposing of an appeal shall be such as may be prescribed :
  
  Provided that before disposing of an appeal, the appellant shall be given a
  
  reasonable opportunity of being heard.