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of <h1>Appellate authority may confirm, modify, annul or remit decisions; limited adjournments; correct errors within three months; orders final</h1> The Appellate Tribunal, after giving the parties an opportunity to be heard, may confirm, modify, annul or remit decisions to lower authorities for fresh adjudication with directions, including taking additional evidence. It may grant adjournments for sufficient cause but no party may be adjourned more than three times during hearing. The Tribunal may, within three months, correct apparent errors in its orders, but may not increase liability, reduce refunds or credits without giving the affected party a hearing. It should strive to decide appeals within one year, must send copies of its orders to relevant authorities and parties, and its orders are final and binding subject to specified exceptions.
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