Appellate Tribunal powers to confirm, modify, annul or remit decisions while safeguarding hearing and amendment rights.

Appellate Tribunal may confirm, modify, annul or refer decisions for fresh adjudication and receive additional evidence, after giving parties an opportunity to be heard. It may grant adjournments for sufficient cause, amend its orders to correct apparent errors subject to procedural safeguards where amendment would increase liability or reduce refunds or credits, and must send copies of its orders to relevant authorities and parties. Its orders on appeal are final and binding except as otherwise provided.

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