Enough of the top frame is cut-off for it to be of much help.
The bottom frame appears broken.
Frame lines do not appear to be re-cut.
There is a dot in upper right which makes me believe it is most likely a top row T Relief.
Just can't find any matches. 2L1E was as close as I could come. The broken frame line on the bottom does not match as Plate 4 stamps I can find.