47. Power of the Government to call for and examine records, etc.

47.    Power of the Government to call for and examine records, etc.- The Government may, at its own motion, or on an application from any person, call for and examine any record related to any proceedings of order under this Act or the rules, within one year of such order to satisfy about the legality and fairness of it and can order in the manner it thinks after rectifying any mistake or error apparent on examination;

Provided that no order of confiscation of goods of enhanced Value, or increasing the amount of fine in lieu of confiscation or imposing fine or directing to pay non-levied or short-levied value added tax or, where applicable, value added tax and supplementary duty shall be made without giving the person likely to be aggrieved by it an opportunity of showing cause or being  heard in person or through a counsel or any other person duly authorized by him:

Provided further that in a case where a person failed to avail himself of the opportunity of filing an appeal under section 42 though such opportunity was available to him, his application under this sub-section shall not be acceptable.

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