NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 (TC) Acting for the Appellant, excise duty, restoration, Section 14 to 16 of the Finance Act 1994, deemed confirmation of decision, calculation of 45 days period, deemed confirmation, reasons, Alzitrans considered, contents of document relevant to decision not disclosed by HMRC, whether decision therefore unreasonable, Section 3 (1) of the Human Rights Act and section 16 (4) of the Finance Act 94.