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 remanding the matter to the Adjudicating Authority without first deciding the limitation issue. The appellant, engaged in manufacturing journals, newsletters, periodicals, cartons and packaging materials, had been issued a show cause notice dated 30.01.2012 proposing demand, interest and penalty under Sections 11A, 11AB and 11AC of the Act. In reply, the appellant specifically raised the plea of limitation. The Adjudicating Authority, by order dated 15.01.2013, confirmed the demand, interest and penalty after holding that suppression justified invocation of the extended limitation period. The Commissioner (Appeals), by order dated 30.01.2015, upheld the adjudication order. Thereafter, CESTAT remanded the matter to the Adjudicating Authority for re-determination of the aggregate value of clearances of excisable goods, including goods attracting a nil rate of duty, after scrutinising the claim relating to export sales.
