Appellate Tribunal powers include referral for fresh adjudication, limited adjournments, and amendment for apparent errors. The Appellate Tribunal may confirm, modify, annul or refer appeals for fresh adjudication and admit additional evidence; it may grant adjournments for sufficient cause but no more than three per party during hearing. The Tribunal may amend orders to correct any apparent error within three months, provided a party is heard before amendments that enhance liability or reduce refunds or input tax credit. Orders should be decided within one year and copies sent to relevant authorities and parties; such orders are final and binding except as provided by further statutory appeal provisions.