Remand for fresh adjudication where redemption fine and penalty challenges were not examined by the original authority.

The challenge to the redemption fine and simultaneous penalty was not raised before the original authority, so there was no finding on those issues. Fresh consideration was therefore required to allow the appellant to advance its contentions, with supporting decisions, and to obtain a reasoned decision on merits. The matter was remanded for de novo adjudication after hearing the appellant on the disputed issues.

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Issues: Whether the matter should be remanded for fresh consideration of the challenge to the redemption fine and penalty.

Analysis: The submissions attacking the redemption fine and the simultaneous penalty had not been raised before the original authority, and there was therefore no finding on those questions. In these circumstances, the matter required reconsideration so that the appellant could place the contentions, with supporting decisions, before the authority and obtain a reasoned determination on merits.

Conclusion: The matter was remanded for fresh adjudication after hearing the appellant on the disputed issues.

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