32.—(1) This regulation applies where a person is appealing to the Tribunal under regulation 31 against a decision.
(2) The Tribunal may—
(a)uphold the penalty;
(b)set aside the penalty; or
(c)substitute for the penalty a penalty of an amount decided by the Tribunal.
(3) If the Tribunal varies or quashes the decision, it must substitute its own decision for that of the Commissioners.
(4) A decision of the Tribunal made by virtue of this regulation has the same effect as, and may be enforced in the same manner as, a decision of the Commissioners.