https://www.taxtmi.com/caselaws?id=794874 A limitation challenge to a show cause notice must be addressed before an appellate Tribunal remands the matter for merits-based reconsideration. The notes explain that where an assessee contends that the notice was issued beyond the normal period and that the extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 is not invocable absent suppression, the Tribunal should expressly decide that issue first. A favourable limitation finding could make further examination of valuation and export-sale issues unnecessary. The Tribunal's failure to adjudicate limitation before remanding on merits is therefore described as requiring correction, while the merits remand may otherwise remain undisturbed. en-us Thu, 02 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794874 A limitation challenge to a show cause notice must be addressed before an appellate Tribunal remands the matter for merits-based reconsideration. The notes explain that where an assessee contends that the notice was issued beyond the normal period and that the extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 is not invocable absent suppression, the Tribunal should expressly decide that issue first. A favourable limitation finding could make further examination of valuation and export-sale issues unnecessary. The Tribunal's failure to adjudicate limitation before remanding on merits is therefore described as requiring correction, while the merits remand may otherwise remain undisturbed. Case-Laws Central Excise Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794874