Cenvat credit and remand issues declined to be reopened in light of prior Division Bench rulings.

The Gujarat High Court noted that the show cause notice was not founded on Alert Circulars and therefore that issue did not arise for decision. It also declined to interfere with the Tribunal's remand for de novo adjudication, since the matter was sent back for fresh consideration after hearing both sides. The Court further treated the extended limitation under the proviso to Section 11A(1) as not a live issue in this appeal. On the Cenvat Credit questions under Rule 7(1)(e) and Rule 7(2), the Court relied on earlier Division Bench rulings and found no fresh ground to reopen the Tribunal's course.

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Outcome: The appeal was dismissed, as the Court found no reason to interfere in view of the earlier decision on identical issues and the absence of any basis to reopen the remand order.

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