Can any one point me in the correct direction
I have not had any luck finding this chip, but I wanted to point out the chip in your picture only has 32 pins, not 48.
What is this circuit out of?
I boldly suspect that this chip is a Renesas’ MCU. Pin 1 index style is typical to them. The pinout may match R8C/10 series. This part could be factory programmed, explaining the obscure top marking.
Hope this helps even a tiny bit (> Planck’s constant), Cheers,