https://www.taxtmi.com/caselaws?id=89043 Exemption from central excise duty did not automatically remove the separate obligation to obtain a Central Excise licence and comply with procedural requirements. The notifications required continuing compliance, including maintenance of prescribed records, filing of returns, and intimation of changes in the declaration, and exemption under Notification No. 53/88 operated only on fulfilment of stipulated conditions. Because the prescribed declaration under Notification No. 11/88 was not filed and the manufacturer began operations without following the required excise procedure, the claim that duty exemption dispensed with licensing control was rejected; the duty demand and penalty were upheld. en-us Fri, 08 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 10:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89043 Exemption from central excise duty did not automatically remove the separate obligation to obtain a Central Excise licence and comply with procedural requirements. The notifications required continuing compliance, including maintenance of prescribed records, filing of returns, and intimation of changes in the declaration, and exemption under Notification No. 53/88 operated only on fulfilment of stipulated conditions. Because the prescribed declaration under Notification No. 11/88 was not filed and the manufacturer began operations without following the required excise procedure, the claim that duty exemption dispensed with licensing control was rejected; the duty demand and penalty were upheld. Case-Laws Central Excise Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89043