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    <description>The appeal was disposed of through remand after the Member (Technical) directed the appellant, a proprietary firm, to deposit 50% of the penalty as per the Commissioner (Appeals) stay order. The appellant was given four weeks to make the payment and provide proof of compliance to the Commissioner (Appeals) for further proceedings, including a personal hearing and consideration of submissions before issuing a final order.</description>
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      <description>The appeal was disposed of through remand after the Member (Technical) directed the appellant, a proprietary firm, to deposit 50% of the penalty as per the Commissioner (Appeals) stay order. The appellant was given four weeks to make the payment and provide proof of compliance to the Commissioner (Appeals) for further proceedings, including a personal hearing and consideration of submissions before issuing a final order.</description>
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