[(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of,(a)two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by any Central Excise Officer in the case to which the application relates is one lakh rupees or less;(b)one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by any Central Excise Officer in the case to which the application relates is more than one lakh rupees:Provided that no such fee shall be payable in the case of an application referred to in sub-section (1-A).](4)The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1).(5)No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section,(a)in any case in which an order passed under Section 35-A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and(b)in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified.(6)Where the Central Government is of opinion that any duty of excise has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in Section 11-A.]
