2020 (6) TMI 86

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..... EMBER (JUDICIAL) Shri Manish Saharan, Advocate - for the appellant Shri P. Juneja, DR - for the respondent ORDER Archana Wadhwa : The impugned order stands passed by the authorities below in remand proceedings when the matter was remanded by the Tribunal by Final Order No. 52056-52057/2017-EX(DB) dated 28.2.2017. It is seen that all the disputed issues stand decided by the lower authorities a .....

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..... cepted by the lower authorities on the ground that the Tribunal has directed to re-decide the issue on merits and to impose penalties as per the statute. 3. The reading of the above reproduced paragraph of the Tribunal's decision leads to the conclusion that while deciding the issue in de novo proceedings, penalties as per statute are required to be imposed. If the provisions of the statute requi .....

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