(1)The Excise Commissioner may, on his own motion, call for the record of any proceeding in which an officer subordinate to him has taken any decision or passed an order under this Act, including those related to the grant, issue or refusal to grant a licence, for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provision of this chapter, pass such order thereon as he thinks fit.(2)No order, which is prejudicial to any person shall be passed under this section unless the person has been given an opportunity of being heard.(3)The Excise Commissioner shall communicate the order passed by him under subsection (1) to such person and the excise officer whose order formed the subject matter of revision.(4)No order under this section shall be passed by the Excise Commissioner in respect of any issue if an appeal against such issue is pending before the Deputy Commissioner.(5)No order under this section shall be passed after the expiry of six months from the date on which the order sought to be revised has been passed.
