Excise Management Act, 1827

Judgment of quarter sessions on appeal.

Power of mitigation.

Case may be stated for Court of Exchequer.

84. Upon every such appeal it shall be lawful for the justices of the peace at the general quarter sessions before whom any such appeal shall be brought, . . . to reverse or confirm in the whole or in part the judgment appealed against, or to give such new or difierent judgment as they in their discretion shall in that behalf think fit; and such justices of the peace at general quarter sessions shall in any such new or different judgment have the same power of mitigation as is herein-before by this Act given to justices of the peace in judgments given by them: Provided always, that it shall be lawful for such justices of the peace at such general quarter sessions as aforesaid, at their discretion, to state the facts of any case on which such appeal shall be made specially for the opinion and direction of the Court of Exchequer in England, Scotland, or Ireland, as the same shall have arisen therein respectively.