Section 28(5) in The Goa Tax on Entry of Goods Act, 2000
(5)In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,-(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annul the assessment or penalty or both;(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or(iii)pass such other orders as it may think fit; and(b)in the case of any other order, confirm, cancel or vary such order.
