https://www.taxtmi.com/caselaws?id=91387 Manufacturers of goods unconditionally exempted from duty were outside the Central Excise licensing control under Rule 174 read with Rule 174A, because the exemption notifications removed the need for a licence. The declaration requirement applied only where the relevant notification was tied to clearances in a financial year, and not to manufacturers whose goods were unconditionally exempt. On that basis, no licence or declaration was required for the appellants, and the penalty for manufacturing without such compliance was unsustainable. en-us Fri, 16 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91387 Manufacturers of goods unconditionally exempted from duty were outside the Central Excise licensing control under Rule 174 read with Rule 174A, because the exemption notifications removed the need for a licence. The declaration requirement applied only where the relevant notification was tied to clearances in a financial year, and not to manufacturers whose goods were unconditionally exempt. On that basis, no licence or declaration was required for the appellants, and the penalty for manufacturing without such compliance was unsustainable. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91387