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    <description>The Tribunal partially allowed the appeal by setting aside the penalty and remanding it for a fresh decision. The appellant was directed to pay the interest on duty within 30 days, with the stay extension application being dismissed. The Tribunal stressed the importance of providing the appellant a reasonable opportunity to be heard on the penalty issue during the fresh decision by the lower appellate authority.</description>
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      <description>The Tribunal partially allowed the appeal by setting aside the penalty and remanding it for a fresh decision. The appellant was directed to pay the interest on duty within 30 days, with the stay extension application being dismissed. The Tribunal stressed the importance of providing the appellant a reasonable opportunity to be heard on the penalty issue during the fresh decision by the lower appellate authority.</description>
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