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    <description>The High Court allowed all appeals, quashing the challenged orders and directing the Tribunal to re-examine the matters in light of the legal provisions. The Court emphasized the importance of addressing the issues of limitation and provisos before deciding on penalty imposition. The parties were instructed to present their case before the Tribunal for a fresh adjudication in accordance with the law, leaving all questions open and making no order as to costs.</description>
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      <description>The High Court allowed all appeals, quashing the challenged orders and directing the Tribunal to re-examine the matters in light of the legal provisions. The Court emphasized the importance of addressing the issues of limitation and provisos before deciding on penalty imposition. The parties were instructed to present their case before the Tribunal for a fresh adjudication in accordance with the law, leaving all questions open and making no order as to costs.</description>
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