1992 (11) TMI 202

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.... of each Gate Pass in their Gate Pass Book. The question has been posed in the appeal whether the issue of an extra copy of gate pass is the same as issue of a Duplicate copy. It has been contended that extra copy and the duplicate copy being nothing but certified copy of the original Gate Pass, the fee of Rs. 30/- per copy as per Rule 224B has to be paid for the certified copy. An apprehension has been expressed in the appeal that since the purpose of the duplicate (certified) copy and the extra (authenticated) copy being the same, no party will pay any fee under Rule 224B, if the same is available free of cost under Rule 52A(2) and the provisions of Rule 224B will, thereby, be defeated. It has, therefore, been pleaded that the order of th....

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.... referred to the "Application in reply" filed by them as respondents. The Gate Pass is a document prepared by the assessee manufacturers and is not of the type of document covered under Rule 224B. There is no provision for levy of any fee for preauthenticating the extra copy of Gate Pass. Trade notices have been issued by different Collectorates in the matter. One such Trade Notice has been published in 1990 (46) E.L.T. T9. 4. We have considered the rival contentions. Rule 224B, in terms of which the Department has sought to collect a fee of Rs. 30/- per each extra copy of Gate Pass required to be preauthenticated provides that a duplicate of any certificate licence. Transport permit, and other documents issued to any person may, at the di....

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....ocuments prepared/maintained by the department itself when such copies are required by the trade at a subsequent stage for their own bona fide use. However, it is further clarified that no fee should be charged if only certified copies are required by the Trade either for their own use or for supply to other Government Departments, of documents prepared by themselves at the time of original completion. Since many of the documents like G.P. 1 etc. are prepared by the licencees themselves, the certified copies of such G.P. 1 etc. will be issued by the Range Superintendents without collecting the required fee of Rs. 30/-. (Belgaum Collectorate Trade Notice No. 21/90, dated 2-2-1990)" From the above, it is seen that it has been clarified that....