As levy of penalty would cause double jeopardy, Appellate Tribunal remanded matter for fair trial

Foreign Exchange Lows : Where appellant submitted that remittances regarding which penalty had been imposed by impugned order for contravention of section 8 had already been adjudicated by previous order and imposing penalty again in respect of said remittances being bad amounting to double jeopardy, issue regarding such entries of remittances being common in two orders was essential to be considered and determined for right decision on merits