With no explanation, chose the best option from "A", "B", "C" or "D". (final order has "traditionally been interpreted as including only those orders that grant or deny benefits or penalties.") Where an order neither awards nor denies benefits, it is merely interlocutory and is "not ripe for appellate review." U.S. Fid. & Guar., Inc. v. Kourlis, 868 P.2d 1158, 1163 (Colo.App.1994). Moreover, where the Panel has remanded a matter to the ALJ for determination of an award, the decision is not a final order and "is not subject to review by this court." Oxford Chems., Inc. v. Richardson, 782 P.2d 843, 846 (Colo.App.1989) (dismissing appeal of penalty issue on ground that Panel's order remanding matter to ALJ for determination of penalty was not final, appealable order); see also UPS, Inc. v. Indus. Claim Appeals Office, 988 P.2d 1146, 1147 (Colo.App.1999) (<HOLDING>). Here, the Panel remanded the matter to the

A: holding panels decision was not final appealable order because the amount of the penalty must be determined here before the ruling as to penalties is final for purposes of judicial review
B: holding that a rehearing order was not final or appealable
C: holding that there can be only one final appealable order
D: holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence
A.