(1)The Commissioner may, before the expiry of thirty days from the date of an order passed under section 67B or Section 67E, of his own motion, call for and examine the record of that order and may make such inquiry or cause such inquiry to be made and may pass such orders as he deems fit:Provided that the Commissioner shall not call for and examine the record of any order passed under Section 67B if an appeal against such order is pending before the appellate authority;Provided further that no order prejudicial to a person shall be passed under this section without giving him an opportunity of being heard.(2)An order of the Commissioner under sub-section (1) shall be final and shall not be called in question in any court.]
