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2010 (8) TMI 498 - AT - CustomsSearch - Confiscation - private bonded warehouse - 100% EOUs - Rule 25 of Central Excise Rules, 2002 - Penalty - The Commissioner has observed that the 100% EOU, after obtaining CT-3 certificates and after procuring goods from the other 100% EOUs is expected to manufacture the same in their factory - the goods have to be examined, on 100% basis before shipment and the officers should have noticed that the same were of inferior quality - Officers’ failure to perform their duties of scrutinizing/examining, at best be the dereliction of duties, which can be proceeded with in terms of CCR Rules - In the present case the Commissioner has himself observed that there were lapses on the part of officers to perform their duties, which can be equated to dereliction of duties by them and as such, no justification in imposition of penalty upon them - Decided in the favour of the assessee
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