Section 23D
Procedure on receipt of application . — (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:
23D. Procedure on receipt of application . — (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise].
(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:
Provided that the Authority shall not allow the application 6 [* * *] where the question raised in the application is,—
(a) already pending in the applicant ' s case before any Central Excise Officer, the Appellate Tribunal or any Court;
(b) the same as in a matter already decided by the Appellate Tribunal or any Court:
Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in the order.