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    <description>The Appellate Tribunal remanded both appeals to the Adjudicating Officer for reevaluation, directing a fresh order within three months. The Tribunal emphasized the need for a comprehensive review of evidence and allowed parties a renewed opportunity to present their case. Non-compliance with the timeline may lead to a refund of the penalty deposited by the appellant, highlighting the importance of a fair adjudication process.</description>
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      <description>The Appellate Tribunal remanded both appeals to the Adjudicating Officer for reevaluation, directing a fresh order within three months. The Tribunal emphasized the need for a comprehensive review of evidence and allowed parties a renewed opportunity to present their case. Non-compliance with the timeline may lead to a refund of the penalty deposited by the appellant, highlighting the importance of a fair adjudication process.</description>
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