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2008 (7) TMI 326 - GUJARAT HIGH COURTAmnesty Scheme for advance licence holders - contention of the petitioners that it is on account of the Amnesty Scheme 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 - stand of the petitioner that in absence of the certificate issued or inaction on the part of the Department for issuance of the certificate as per the Scheme, the penalty could not be imposed also lacking bona fide – appeal rejected
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