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    <description>The Tribunal set aside the penalty imposed under Rule 15(3) of the Rules and allowed the appeal in favor of the appellant. The matter was referred back to the original authority for further fact-finding regarding the payment of interest by the appellant in accordance with the provisions of both unamended and amended Rule 14 of the rules.</description>
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      <description>The Tribunal set aside the penalty imposed under Rule 15(3) of the Rules and allowed the appeal in favor of the appellant. The matter was referred back to the original authority for further fact-finding regarding the payment of interest by the appellant in accordance with the provisions of both unamended and amended Rule 14 of the rules.</description>
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