https://www.taxtmi.com/caselaws?id=82801 A manufacturer covered by the excise licensing relaxation was required to apply for a Central Excise licence when 80% of the exemption limit was reached. Because the manufacturer applied before crossing that threshold, the duty to suspend manufacture pending actual grant of the licence did not arise. On that factual basis, the record showed no breach of the applicable licensing condition under the exemption notification and the related rules, so penalty was not justified. en-us Wed, 22 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82801 A manufacturer covered by the excise licensing relaxation was required to apply for a Central Excise licence when 80% of the exemption limit was reached. Because the manufacturer applied before crossing that threshold, the duty to suspend manufacture pending actual grant of the licence did not arise. On that factual basis, the record showed no breach of the applicable licensing condition under the exemption notification and the related rules, so penalty was not justified. Case-Laws Central Excise Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82801