Section 113 - Orders of Appellate Tribunal.

Appellate Tribunal powers: may confirm, modify or annul orders, remit cases, grant adjournments, and amend apparent errors.

The Appellate Tribunal may, after hearing the parties, confirm, modify or annul appealed orders or remit matters for fresh adjudication; grant adjournments for sufficient cause subject to limits; amend its orders to rectify apparent errors within a three month period with procedural safeguards where amendments affect liabilities or refunds; aim to decide appeals within one year; and transmit copies of its orders to the relevant adjudicating authorities, the appellant and the Commissioner or jurisdictional Commissioner of central tax.