45. Power of review by the Government.

45.    Power of review by the Government.-. The Government may pass order as it deems fit, on consideration of an application of any person aggrieved by a decision or order of the Board under section 43 or an order under section 43 of confiscation goods of greater value or increasing the  amount of fine in lieu of confiscation, or imposing monetary penalty or compelling to pay any  non-levied or short-levied tax, if the application is made within four months from the date of such order or decision:

Provided that the Government may, if satisfied that the applicant had not been able to submit  the  application  within  the  aforesaid  four  months  period  for  some  justified reasons, allow the applicant to submit application within four months next following the said period:

Provided further that an order of confiscation of goods of enhanced value, or increasing the  amount of fine in lieu of confiscation, or imposing fine, or direction to pay non- levied  or  short-levied  value  added  tax  or,  where  applicable,  value  added  tax  and supplementary duty shall not be made without giving the person likely to be aggrieved by it an opportunity of showing cause against it or being heard in person or through a counsel or any other person duly authorized by him.

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