¹[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.]