SolvedCH195410 | CH195410 - Electronic sales suppression: appeals: the tribunal decision
From HM Revenue & Customs · Compliance Handbook
If the person notifies their appeal against the imposition of a penalty to the tribunal, the tribunal may confirm or cancel the penalty.
If the person notifies their appeal against the amount of penalty for making, supplying, promoting or possessing, the tribunal may
confirm the penalty amount, or
substitute a different penalty amount that HMRC had the power to make