(2)The Authority may, after examining the application and the records called for, by order, either allow or reject the application :Provided that the Authority shall not allow the application except in the case of a resident applicant where the question raised in the application is, -(a)already pending in the applicant's case before any Central Excise Officer, the Appellate Tribunal or any Court;(b)the same as in a matter already decided by the Appellate Tribunal or any Court :Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard :Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
