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2011 (4) TMI 269 - CESTAT, NEW DELHIDemand and imposing penalty - It is settled law that the quantification of duty cannot be done without the process of classification is completed - Undisputedly, the impugned order nowhere discloses that the Commissioner has applied his mind to the aspect of classification of the product before quantification of the duty - Hence, without dealing with the other aspect of the matter, the impugned order confirming the demand and imposing penalty cannot be sustained and is liable to be set aside - Accordingly, leaving all the issues open , the impugned order is hereby set aside on the said ground and the matter is remanded to the Commissioner to decide the same afresh in accordance with the provisions of law - Decided in favour of assessee.
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