Here, in awarding punitive damages, Supreme Court specifically found that defendant "has shown absolutely no remorse, and has taken no responsibility for his actions in this matter." While the court's statements and the punitive damage award amount may well be appropriate, upon review of defendant's arguments on appeal and the statements made in his plea allocution, we conclude that, under the particular circumstances herein, remittal for a new inquest solely on the issue of punitive damages, with notice to defendant, is appropriate so as to accord defendant an opportunity to submit proof, if any, in mitigation ( see id. at 617; see generally Cervino v. Konsker, 91 AD2d 249, 254, appeal dismissed 59 NY2d 761; see also Moore v. Copiers, Inc., 237 AD2d 585, 586, lv denied 92 NY2d 802).
Respondent's motion to vacate its default, pursuant to CPLR ยง 5015 (a), must present an excusable default and a meritorious defense as to each underlying proceeding (the 7503 (c) and the 7503 (a) proceedings) and the Orders resulting therefrom if it is to be successful in its motion to vacate its default. (See, Gray v. B.R. Trucking, 59 N.Y.2d 643, 463 N.Y.S.2d 192 (1983); Moore v. Copiers. Inc., 237 A.D.2d 585, 655 N.Y.S.2d 991 (2nd Depart, 1997)). The CPLR 7503 (c) Proceeding