The thing to keep in mind in this situation is that it was a "Delayed Offside" scenario, not a zone-entry offside, so the standard of the rule is slightly different. On a zone entry, the player is offside if no part of his body is in contact with either the blue line or the ice outside the zone while the puck is inside the zone. On a delayed offside, a third condition must be met, which is for a player on the offside player's team to touch the puck while both the puck and player are inside the zone.
Quote:
83.3 Delayed Off-side – A situation where an attacking player (or players) has preceded the puck across the attacking blue line, but the defending team is in a position to bring the puck back out of its defending zone without any delay or contact with an attacking player, or, the attacking players are in the process of clearing the attacking zone.
If an off-side call is delayed, the Linesman shall drop his arm to nullify the off-side violation and allow play to continue if:
(i) All players of the offending team clear the zone at the same instant (skate contact with the blue line) permitting the attacking players to re-enter the attacking zone, or
(ii) The defending team passes or carries the puck into the neutral zone. If, during the course of the delayed off-side, any member of the attacking team touches the puck, attempts to gain possession of a loose puck, forces the defending puck carrier further back into his own zone, or who is about to make physical contact with the defending puck carrier, the Linesman shall stop play for the off-side violation.
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In this clip, the commentator is incorrect in saying that Toews has to completely cross the blue line. He is considered to be back on-side once his skate is in contact with the blue line.
The issue here is the exact moment that Panik actually makes contact with the puck while it's in the zone. So long as Toews has properly tagged up before Panik touches the puck, the play is on-side. Based on the angles shown in the clip (I don't know if anything better was available), it's difficult to determine the exact instant he makes contact with the puck. When it is absolutely definitive that he has touched the puck, Toews has successfully tagged up. As a result, the original ruling stands.
The only question I have about this interpretation of the rule is what is meant by "attempts to gain possession of a loose puck". To me, even if you decide that Panik isn't actually touching the puck, he's certainly attempting to gain possession of the puck (in fact, I'd argue he was never not in possession of it).