https://www.taxtmi.com/caselaws?id=82394 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. en-us Thu, 05 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82394 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. Case-Laws Central Excise Thu, 05 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82394