https://www.taxtmi.com/caselaws?id=337187 A licensee who filed a timely renewal application for a Form 2B excise licence could not claim the reduced-fee benefit under Rule 10(3)(b)(ii) because renewal was delayed by his own failure to produce the mandatory trade licence. Rule 6(1)(v) made production of the trade licence a condition for grant, and Rule 9-A governed renewal of Form 2B licences. The reduced annual fee applies only where the authorities fail to renew on time despite the applicant's compliance. As the delay here was attributable to the applicant's non-compliance, payment of the full annual licence fee was correctly insisted upon. en-us Mon, 07 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337187 A licensee who filed a timely renewal application for a Form 2B excise licence could not claim the reduced-fee benefit under Rule 10(3)(b)(ii) because renewal was delayed by his own failure to produce the mandatory trade licence. Rule 6(1)(v) made production of the trade licence a condition for grant, and Rule 9-A governed renewal of Form 2B licences. The reduced annual fee applies only where the authorities fail to renew on time despite the applicant's compliance. As the delay here was attributable to the applicant's non-compliance, payment of the full annual licence fee was correctly insisted upon. Case-Laws Indian Laws Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337187