The Service Tax : Statutory Provisions,1994
21. REVISION OF ORDERS BY THE COMMISSIONER CENTRAL EXCISE.
(1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter which has been taken by the Central Excise Officer subordinate to him and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit.
(2) No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard.
(3) The Commissioner Central Excise shall communicate the order passed by him under sub-section (1) to the assessee, the Central Excise Officer and the Board.
(4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals).
(5) No order under this section shall be passed after the expiry of two years from the date on which the order sought to be revised has been passed.