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<h1>CEGAT New Delhi: Penalty Overturned for Late License Application</h1> The Appellate Tribunal CEGAT, New Delhi overturned the penalty of Rs. 40,000 imposed on the appellants for not applying for a Central Excise Licence after ... Licensing - Exemption from licensing till clearances cross 80% of the exemption limit The Appellate Tribunal CEGAT, New Delhi imposed a penalty of Rs. 40,000 on the appellants for not applying for a Central Excise Licence after crossing 80% of the exemption limit. The appellants had actually applied for the license before crossing the limit, so no penalty was levied. The appeal was allowed with consequential relief. (Citation: 1993 (9) TMI 215 - CEGAT, New Delhi)
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