(1) If the licensee wants to renew the license obtained by him, he shall submit an application to the Excise Officer in the format as per Schedule-1, attaching the proof of filing the renewal fee as per Schedule-2 for the renewal of such license.
(2) If it is not found that the excise duty is overdue during the necessary investigation on the application received under sub-rule (1) and if it is deemed necessary to renew the license, the excise officer shall renew the license.