https://www.taxtmi.com/caselaws?id=190339 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. en-us Wed, 27 Feb 2013 00:00:00 +0530 Mon, 13 Feb 2017 10:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190339 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. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190339