41. [Revision. [Section substituted by Amendment Act 10 of 1976.]
(1)When the decision or order is passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner, the Commissioner of his own motion may revise such decision or order after considering the facts of the case.(2)In disposing of the revision, the Commissioner shall have the same powers as those of the appellate authority under section 40.]
