DALAL ENTERPRISES Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE petitioners by this petition have prayed for appropriate writ to 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 Government. The petitioners have also prayed to challenge the order of the D.G.F.T., as well as of the appellate Authority confirming penalty imposed upon the petitioners.

(2.) HEARD Mr. Dave, learned Counsel appearing for the petitioners and Mr. Anshin Desai, learned Standing Counsel appearing for the respondents.

(3.) THE contention raised on behalf of the petitioners is that the petitioners had reversed the Modvat credit and the same was accordingly communicated vide letter dated 14th July, 1995. Thereafter, as the Amnesty Scheme was declared by the Government of India in the year 1997, it was required for the Customs and Excise Department to issue the certificate for such purpose, however, no such certificate was issued and it is the case of the petitioner that the reminders were sent from 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 certificate as per the Amnesty Scheme of 1997, so that the benefits can be availed of by the petitioners for avoiding the penalty.