Section 113 - Orders of Appellate Tribunal.

Appellate Tribunal powers to confirm, modify, annul or remit orders, with limited amendment and hearing safeguards.

The Appellate Tribunal may confirm, modify, annul or remit appealed orders for fresh adjudication and may take additional evidence; parties must be given an opportunity of being heard. It may adjourn hearings for sufficient cause with limits on repeated adjournments for the same party. The Tribunal may amend its own orders to rectify apparent errors within a limited period, subject to a hearing requirement when amendments would increase liability or reduce refunds or credits. The Tribunal must strive for time bound disposal and circulate its orders to relevant authorities and parties; its orders are final and binding except as otherwise provided.