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1998 (9) TMI 246 - CEGAT, NEW DELHIExtract: .......ore than 80 of the exemption limit of Rs. 30 lakh. 5. emsp As the appellants had admitted that their value of clearances had crossed the limit beyond which they were required to obtain licence and they have not so applied for L-4 licence, we do not find any infirmity in the view taken by the appellate authority. As a result, the appeal is rejected.
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