Section 10N. Powers of revision

10N. Powers of revision.— The Central Government may, on its own motion or otherwise, call for and examine the records of any proceeding in which an order of adjudication of confiscation or imposing any penalty has been made by any officer under this Act and against which no appeal has been preferred, for the purpose of satisfying itself as to the correctness, legality or propriety of such order or decision and pass such orders thereon as it may think fit: Provided that no decision or order shall be varied under this section so as to prejudicially affect any person unless such person— (a) has, within a period of two years from the date of such decision or order, received a notice to show cause why such decision or order shall not be varied, and (b) has been given a reasonable opportunity of making a representation and, if he so desires, of being heard in his defence. 10-O. Powers of adjudicating and other authorities.— (1) Every authority making any adjudication or hearing any appeal or exercising any powers of revision under this Act shall have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in respect of the — following matters, namely: (a) a summoning and enforcing the attendance of witnesses; (b) requiring the discovery and production of any document; (c) requisitioning any public record or copy thereof from any court or office; (d) receiving evidence on affidavits; and (e) issuing commissions for the examination of witnesses or documents. (2) Every authority making any adjudication or hearing any appeal or exercising any powers of revision under this Act shall be deemed to be a Civil Court for the purposes of sections 345and 346 of the Code of Criminal Procedure, 1973 (2 of 1974). (3) Every authority making any adjudication or hearing any appeal or exercising any powers of revision under this Act shall have the power to make such orders of an interim nature as it may think fit and may also, for sufficient cause, order the stay of operation of any decision or order.