Appellate Tribunal powers to confirm, modify, remit or rectify orders with procedural safeguards and limits on adjournments.

The Appellate Tribunal may, after giving parties an opportunity to be heard, confirm, modify, annul or remit decisions for fresh adjudication, grant adjournments for sufficient cause subject to limits, and is required to decide appeals within a prescribed timeframe and send copies of orders to relevant authorities. The Tribunal may rectify errors apparent on the face of the record within a limited period, but may not amend orders to increase liability or reduce refunds or credits without affording the affected party an opportunity of being heard; its orders are final and binding except as otherwise provided.

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