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36. The aforesaid view of ours on the question of power of an appellate court receives some support from what was stated by a Constitution Bench in Nagendra Nath Bora v. Commr of Hills Division5. It was held there that the powers which were available to appellate authorities under the Eastern Bengal and Assam Excise Act were coextensive with the powers of the primary authorities. In coming to this conclusion, what was observed by another Constitution Bench in Ebrahim Aboobakar v. Custodian General of Evacuee Property6 was also noted. In that case this Court was concerned with the extent of the power of the tribunal which had been constituted to hear the appeals; and after noting the terms of constitution of tribunal it was observed that like all courts of appeal exercising general jurisdiction in civil cases, the tribunal had been constituted as appellate court in words of widest amplitude and the legislature had not limited its jurisdiction by providing that such exercise will depend on the existence of any particular state of facts.