https://www.taxtmi.com/caselaws?id=42783 Exemption from excise duty did not dispense with the statutory requirement to obtain a manufacturing licence for goods covered by the First Schedule to the Central Excise law. The Court treated Section 6 and the related rules as mandatory and held that licensing was not contingent on duty being actually leviable at the time. The challenge that the licence application and grant were vitiated by threat or coercion also failed, as no sufficient basis was shown for writ interference. The writ petition was therefore rejected and the licensing obligation left intact. en-us Tue, 06 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 12:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42783 Exemption from excise duty did not dispense with the statutory requirement to obtain a manufacturing licence for goods covered by the First Schedule to the Central Excise law. The Court treated Section 6 and the related rules as mandatory and held that licensing was not contingent on duty being actually leviable at the time. The challenge that the licence application and grant were vitiated by threat or coercion also failed, as no sufficient basis was shown for writ interference. The writ petition was therefore rejected and the licensing obligation left intact. Case-Laws Central Excise Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42783