HNDPS Rules 82Chapter VIII · Appeal, Revision and Review

Section 82 · Revision - Section 78(2)(c)

(1)

The Excise Commissioner may, sumo moto, at any time, or on an application made to him, call for the record of any proceedings which are pending before, or have been disposed of by an officer subordinate to him for the purpose of satisfying as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may deem fit :Provided that the application shall be made within a period of 90 days of the date of taking of the proceeding or passing the order, as the case may be.

(2)

The Financial Commissioner may, suo moto at any time or on an application made to him within a period of ninety days call for the record of any case decided under the preceding sub-section and if in his opinion the final order contains an erroneous decision on any question of law he may pass such order on the case as he may deem fit :Provided that an opportunity shall be afforded to both the parties before passing such an order.

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