Tribunal grants remand for reconsideration of penalty imposition.

The Tribunal granted an open remand to the original authority to reconsider the imposition of penalty in light of given directions after modifying the order. The appellants' challenge to the validity of penalty imposition proceedings was successful, leading to the stay application being allowed and the appeal being remanded to the original authority.

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The stay application was seeking to stay the operation of an order passed by the Commissioner (Appeals) allowing the departmental appeal by remand with a direction to impose suitable penalty. The Tribunal modified the order to grant an open remand to the original authority to reconsider imposition of penalty in light of the directions given. Appellants challenged the validity of penalty imposition proceedings, and the Tribunal allowed the stay application and remanded the appeal to the original authority.

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