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2002 (11) TMI 221 - AT - CustomsExtract: .......8195 The adjudicating authority has failed to quantify the duty and not having done the same penalty could not be imposed as held in Daylight Plastic Industry v. CCE, Surat reported in 2000 (119) E.L.T. 592 (Tribunal) 2001 (95) ECR 308 (CEGAT) Para 6. 3. In view of the findings hereinabove, the impugned order is set aside and the appeal is allowed.
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