https://www.taxtmi.com/caselaws?id=95234 Non-maintenance of Central Excise records and failure to debit duty in disputed invoices were treated as a violation of the Central Excise Rules, justifying confirmation of duty and civil penalty against the assessee on the facts stated. The commentary also notes that a departmental circular was binding on the department but not on the Tribunal. By contrast, penal action against drivers and confiscation of vehicles was not warranted where they were only transporting goods and there was no material showing knowledge of the excise irregularity, so release of the vehicles was directed. en-us Thu, 23 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95234 Non-maintenance of Central Excise records and failure to debit duty in disputed invoices were treated as a violation of the Central Excise Rules, justifying confirmation of duty and civil penalty against the assessee on the facts stated. The commentary also notes that a departmental circular was binding on the department but not on the Tribunal. By contrast, penal action against drivers and confiscation of vehicles was not warranted where they were only transporting goods and there was no material showing knowledge of the excise irregularity, so release of the vehicles was directed. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95234