(1) The Appellate Tribunal may, after giving the parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it may think fit, confirming, modifying or annulling the order appealed against or may remand the case to the Tribunal which had passed such order with such direction to that Tribunal as the Appellate Tribunal may think fit, for fresh determination after taking additional evidence, if necessary.
(2) Where an appeal had been heard by the Appellate Tribunal and the members thereof differ in their opinion on any point, the decision on such point shall, where there is a majority, be according to the opinion of such majority, and where there is no majority and the members are equally divided in their opinion, they shall draw up a statement of the facts of the case and the point or points on which they differ in their opinion and make a reference of the point or points or of the appeal, as the case may be, to the President of such Tribunal and on receipt of such reference, the President of the Tribunal shall arrange for the hearing of such point or points, or the appeal by one or more of the members of the Appellate Tribunal, and such point or points, or the appeal, as the case may be, shall be decided according to the opinion of the majority of the members of the Appellate Tribunal, who have heard the appeal, including those who had first heard it.
18[(3) The Appellate Tribunal shall send a copy of every order passed by it under sub- section (1) to the parties to the appeal, to the Tribunal concerned and to the prescribed authority or authorities.]
(4)19[Every order passed under sub-section (1), other than an order remanding the case, shall be final and no order passed under that sub-section shall be called in question in any court.]
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