Volosaurus rex
Doctorate in Volology
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It's my understanding, though I could be mistaken, that offsetting penalties are almost always "replay the down," so LSU more than likely still would get another chance to score.
Possibly the issue might become whether the helmet would have been a "during play" or after the play was over penalty...if it was during play it's my understanding the two just offset.
If it was an after the play (like an unsportsmanlike conduct/unnecessary roughness/late hit) I don't know what happens; it could very well even have been UT's penalty is enforced first (half the distance to the goal) and then LSU's could be enforced after that (15 yards back)...not really sure how it would work in that case.
The latter scenario is, in my opinion, what should have transpired. The LSU player hurled his helmet out of frustration for having not scored on the play, so it should have been considered a dead ball foul. LSU would have had another shot but it would have been much more difficult from the 16-yard line than from our 1 or wherever the ball was spotted after our infraction for too many men on the field.