SOUTHERN STEELS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner is a manufacturer of steel materials. The goods are subjected to Central Excise duty. The petitioner-unit is covered by a Central Excise licence and it has opened a P.L.A. Account in respect of iron and steel. It appears that it had despatched excisable goods with a gate pass to the consignee in Aurangabad, Maharashtra State, on 29-4-1993. The transport had to be accompanied by the gate pass evidencing payment of duty. According to the petitioner, the goods were despatched along with gate pass, which was entrusted to the transporter. On the allegation that the driver of the transport vehicle has lost the original gate pass, the petitioner applied for a copy of the gate pass. Second respondent refused to issue a copy and issued Trade Notice No. 7/93, dated 27-1-1993, to the effect that no credit would be allowed based on the certified copy or authenticated photo copy of the original G.P. 1 on the ground that the original G.P. 1 is lost; and also no subsidiary G.P. 1 would be issued based on these copies.

(2.) Petitioner submits that the consignment effected on 29-4-1993 has reached the destination of the consignee. But, it submits that the consignee is disabled to claim Modvat credit in the absence of the original or a copy of G.P. 1 gate pass. Petitioner has, therefore, sought to quash the Trade Notice No. 7/93 of the Collector of Central Excise, Hyderabad, as illegal and devoid of jurisdiction. It also seeks a direction to the respondents to envisage a procedure for claim of Modvat credit in cases of genuine loss of original G.P. 1. Further direction is sought to compel the respondents to give Modvat credit to the consignee - M/s. Sterlite Industries (I) Limited, Aurangabad, on the gate passes 051, 052 and 054, dated 29-4-1993 of M/s. Southern Steel Limited, Hyderabad.

(3.) The claim of the petitioner is based on Rule 224B of the Central Excise Rules, 1944, which provides that a duplicate of any certificate, registration certificate, transport permit or other document issued to any person may be furnished to such person at the discretion of the proper officer on payment of a fee Rs. 30.00, if that officer is satisfied that no fraud had been committed or is intended by the applicant. Petitioner submits that it has specified that the original has been lost. It also submits that the original or a certified copy is necessary for the purpose of enabling the consignee to claim Modvat credit. Excepting to enable the consignee to claim Modvat credit, the petitioner has not stated any reason why it shall have a copy of G.P. 1 gate pass.