https://www.taxtmi.com/caselaws?id=81867 Licensing declaration requirements do not by themselves defeat a duty exemption where the substantive conditions of the exemption notification are satisfied and clearances remain within the prescribed limits. A procedural lapse linked to licensing control cannot justify denial of exemption from duty on electric fans when the clearances are below the relevant threshold. On that basis, confiscation and redemption fine were treated as unwarranted and disproportionate, and a compounding fee could not be sustained where it was neither proposed in the notice nor based on a valid requirement for a licence. The assessee obtained full relief from the duty demand and consequential penal consequences. en-us Sun, 12 May 1991 00:00:00 +0530 Wed, 29 Jun 2011 13:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81867 Licensing declaration requirements do not by themselves defeat a duty exemption where the substantive conditions of the exemption notification are satisfied and clearances remain within the prescribed limits. A procedural lapse linked to licensing control cannot justify denial of exemption from duty on electric fans when the clearances are below the relevant threshold. On that basis, confiscation and redemption fine were treated as unwarranted and disproportionate, and a compounding fee could not be sustained where it was neither proposed in the notice nor based on a valid requirement for a licence. The assessee obtained full relief from the duty demand and consequential penal consequences. Case-Laws Central Excise Sun, 12 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81867