Revision by Central Government: power to annul or modify certain appellate excise orders subject to procedural limits and safeguards. Central Government may annul or modify orders arising from appeals of specified nature, subject to a three-month application period (extendable by up to three months for sufficient cause), prescribed form and fee requirements, and a proviso allowing refusal where the determined duty, fine or penalty does not exceed five thousand rupees. Commissioners may direct applications for revision without fee. The Central Government may act suo motu. Enhancements of penalties or confiscation are restricted where similar enhancements have been made on appeal, and in other cases require a notice to show cause within one year; duty levies are subject to the statutory assessment time limit.