2008 (7) TMI 326

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....direct the respondents to decide the petitioners' request/application for certificates under the Amnesty Scheme of the Central Government for value based advance licence holders and it is also prayed to direct the respondents to issue appropriate certificate for advance licences, certifying the reversal of the Modvat credit by the petitioners in accordance with the Amnesty Scheme of the Central Go....

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.... time to time and in the meantime, D.G.F.T.-respondent No. 2 initiated the proceedings and as certificate was not produced, the penalty was imposed against which the petitioners have preferred appeal, which was dismissed on the ground of delay and, therefore, the present petition essentially for giving directions to the respondent No. 3 or the officers of the Government of India to issue certifica....

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....eme of the Government in the year 1997, the petitioners would be entitled to the certificate based on the reversed credit of Modvat in the year 1995 appears to be an after-thought with a view to come out from the consequence of imposition of the penalty. Mr. Dave, learned Counsel is not in a position to show any material pointing out that such contention was even ever raised in response to the sho....