2026 (7) TMI 760

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..../2025-EX(DB) dated 30.10.2025 (Annexure-A) passed by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (for short, 'the Tribunal'), raising the following substantial questions of law: "(a) Whether, in the facts and circumstances of the case, the Hon'ble Tribunal was justified in not rendering any finding on whether the proviso to Section 11A(1) of the Central Excise Act, 1944 could be invoked by the Department to extend the period of limitation for issuance of the Show Cause Notice? (b) Whether, in the facts of circumstances of the case, the Hon'ble Tribunal was justified in not rendering its findings on whether Show Cause Notice issued by the department against the Appellant was time-barred despite....

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....ty by its order dated 15.01.2013 confirmed the demand, interest and penalty while rejecting the contention of limitation raised by the appellant, holding that as there is suppression, the authorities rightly invoked the extended limitation. Aggrieved by the said order in original, appellant filed appeal before the Commissioner of Central Excise (Appeals) and the said appeal was dismissed by order dated 30.01.2015, confirming the order in original. Against the order in original as well as appellate order, appellant approached the Tribunal and the Tribunal under impugned order remanded the matter back to the Adjudicating Authority to re-determine the aggregate value of clearances of all excisable goods including goods which attracts "Nil" rat....

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....raise the question of limitation. Thus, he would pray for dismissal of the appeal. 7. Having heard the learned counsel appearing for the parties and on perusal of the entire appeal papers, we are of the view that the Tribunal has failed to consider the question of limitation specifically raised by the appellant herein, as such, the matter needs to be sent back to the Tribunal only to answer the question of limitation raised by the appellant, while confirming the order of remand on merits. 8. It is an admitted fact that the show cause notice came to be issued on 30.01.2012 (Annexure-B) calling upon the appellant to show cause as to why demand, interest and penalty shall not be imposed under Sections 11A, 11AB and 11AC of the Act, 1944.....