Revision powers allow administrative authorities to re examine decisions, subject to representation and a time limit. The Central Board of Excise and Customs may call for and examine records of proceedings (excluding appeals under section 35) and pass such orders as it thinks fit to test correctness, legality or propriety; any prejudicial variation requires a reasonable opportunity to make representations and to be heard, and proceedings under this section are barred after one year from the date of the decision. The Central Government is given analogous power to examine records of decisions under section 35 or 35A subject to the same representation, hearing and one year limitation.