Rule 224B fee not payable on preauthentication of a manufacturer-prepared gate pass copy, as it is not a departmental duplicate.

Rule 224B of the Central Excise Rules, 1944 applies to duplicates of certificates, licences, transport permits or similar documents already issued by the department; it does not cover an extra copy of a gate pass prepared by the manufacturer from a blank gate pass book. Because the gate pass was not a departmental document and the officer's role was limited to initial preauthentication, the prescribed fee was not chargeable on preauthentication of the extra copy. A trade notice also clarified that no fee is payable for certified copies of documents prepared by the assessee themselves.

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Issues: Whether the fee prescribed under Rule 224B of the Central Excise Rules, 1944 was payable for preauthentication of an extra copy of a gate pass prepared by the manufacturer and whether such an extra copy could be treated as a duplicate copy of a document issued by the department.

Analysis: Rule 224B contemplates a duplicate of a certificate, licence, transport permit or similar document already issued by the department to an applicant. The gate pass in question was a blank form in the gate pass book and was prepared by the manufacturer, not a document previously issued by the department. The departmental officer had no role in its preparation except at the initial stage of preauthentication. The trade notice referred to in the order also clarified that no fee was chargeable where certified copies were required of documents prepared by the assessee themselves.

Conclusion: The fee under Rule 224B was not attracted to the preauthentication of the extra copy of the gate pass, and the appeal failed.

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