- Any Excise Officer not below the rank of a Deputy Commissioner of Excise specially empowered by the State Government in this behalf, may before the expiry of thirty days form the date of order of the authorised officer under section 43A or 43C suo-motu call for and examine the records of that order and may make such inquiry or cause such inquiry to be made and may pass such orders as he deemed fit after giving the person against whom such order is made an opportunity of being heard.
