https://www.taxtmi.com/caselaws?id=167596 An exemption notification could not be denied solely because the assessee's manufacturing licence was not renewed for the relevant period, where the clearances remained within the prescribed exemption limit and the other notification conditions were otherwise satisfied. The document further states that manufacture without a valid licence, arising from late renewal, was treated as a technical breach rather than a duty-evasion case, so the penalty and confiscation were considered excessive. Relief was therefore granted on the exemption issue, and the penal consequences were reduced, with release of the goods ordered without redemption fine. en-us Sat, 24 Jul 1976 00:00:00 +0530 Fri, 26 Dec 2014 10:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167596 An exemption notification could not be denied solely because the assessee's manufacturing licence was not renewed for the relevant period, where the clearances remained within the prescribed exemption limit and the other notification conditions were otherwise satisfied. The document further states that manufacture without a valid licence, arising from late renewal, was treated as a technical breach rather than a duty-evasion case, so the penalty and confiscation were considered excessive. Relief was therefore granted on the exemption issue, and the penal consequences were reduced, with release of the goods ordered without redemption fine. Case-Laws Central Excise Sat, 24 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167596