(1)The Excise Commissioner or a Deputy Excise and Taxation Commissioner may review and on so reviewing modify, reverse or confirm any order passed by himself or any of his predecessors in office under these rules, provided that ;(a)an application for review of an order shall not be entertained unless it is made within thirty days from the passing of the order, or unless the applicant satisfies the officer that he had sufficient cause for not making the application within that period;(b)an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order ;(c)an order against which an appeal has been preferred shall not be reviewed.Provided also that no licence, pass, or permit shall be cancelled by way of review of the order granting it.
