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    <description>The Tribunal allowed the appeals of M/s SCL and its Director, setting aside the impugned orders due to lack of corroborative evidence and violation of procedural rights. Penalties imposed on M/s PPPL and its Director were also set aside, considering the settlement before the Settlement Commission. All four appeals were allowed, providing consequential benefits to the appellants.</description>
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      <description>The Tribunal allowed the appeals of M/s SCL and its Director, setting aside the impugned orders due to lack of corroborative evidence and violation of procedural rights. Penalties imposed on M/s PPPL and its Director were also set aside, considering the settlement before the Settlement Commission. All four appeals were allowed, providing consequential benefits to the appellants.</description>
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