CESTAT Must Decide Limitation Before Remanding Excise Case: Karnataka HC

Lotus Printers Private Limited Vs Commissioner of Central Excise (Karnataka High Court) The Karnataka High Court heard an appeal under Section 35G of the Central Excise Act, 1944 challenging Final Order No. FO/A/21709-21710/2025-EX(DB) dated 30.10.2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru. The appellant questioned the Tribunal’s failure to decide whether the proviso to Section 11A(1) permitting the extended period of limitation was applicable, whether the show cause notice was barred by limitation, and whether the Tribunal was justified in ...