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2026 Supreme(Online)(Ker) 10839
IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE CALICUT COMMISSIONATE – Appellant
Versus
PRINCE TMT STEELS PVT. LTD. – Respondent
RP NO.211 OF 2026|WP(C) NO.16115 OF 2019
For the Appellants/Petitioners: SHRI.P.R.SREEJITH
For the Respondents: Smt.A.N.Jyothilekshmi
Court held that findings on limitation under the Central Excise Act were unnecessary as prior findings deemed show cause notices unsustainable.
Headnote:The judgment analyzes the limitations prescribed under Section 11A(11) of the Central Excise Act, 1944, determining that the prior findings regarding the issuance of show cause notices lack merit. The review petition challenges these findings, emphasizing oral directions that warranted cessation of proceedings. The court concludes that findings under Section 11A(11) are not applicable in this instance, thereby affirming the necessity for the original judgment's reconsideration. The review of judgment W.P.
(C) No.16115 of 2019 has been accepted, leading to a review ruling not to apply limitations stated in Section 11A(11).
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON WEDNESDAY, THE 18 TH DAY OF FEBRUARY 2026 / 29TH MAGHA, 1947 RP NO.211 OF 2026 AGAINST THE JUDGMENT DATED 12.02.2025 IN WP(C) NO.16115 OF 2019 OF HIGH COURT OF KERALA REVIEW PETITIONER(S)/RESPONDENTS 1 TO 3:
1 THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE CALICUT COMMISSIONERATE, C.R. BUILDING, MANANCHIRA, KOZHIKODE. (EARLIER COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX), PIN 673001.
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2 THE ADDITIONAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CALICUT COMMISSIONERATE, C.R. BUILDING, MANANCHIRA, CALICUT, PIN 673001.
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3 THE SUPERINTENDENT (ADJ) OF THE CENTRAL GST AND CENTRAL EXCISE, OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, KOZHIKODE, PIN 673001.
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BY ADVS.
SHRI.P.R.SREEJITH SHRI.P.R.SREEJITH, SENIOR PANEL COUNSEL RESPONDENT(S)/PETITIONER:
PRINCE TMT STEELS PVT. LTD.
REGISTERED OFFICE AT 6/439, ANAPPURAMKADU, KINASSERY.P.O., PALAKKAD - REPRESENTED BY ITS MANAGING DIRECTOR, MR.T.K. ABDUL KARIM, PIN 678701.
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THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18.02.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ORDER
The review petition has been instituted essentially pointing out that the findings of this Court with reference to the limitation as regards the provisions of Section 11A(11) of the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’), ought not to have been rendered, since this Court has already found that the show cause notices could not have been issued on merits.
2. Heard Sri.P.R.Sreejith, learned counsel for the review petitioners as well as Smt.A.N.Jyothilekshmi, representing Sri.M.S.Sajeev Kumar, learned counsel for the respondent herein.
3. Sri.Sreejith, learned counsel for the petitioner herein, would point out that the proceedings were kept in abeyance on the basis of the oral directions issued, as highlighted in Ground B of the review petition.
4. Taking note of the afore, insofar as the show cause notices have been found to be unsustainable on their merits, I am of the opinion that the findings with reference to the provisions of Section 11A(11) of the Act is not required. Therefore, the judgment dated 12.02.2025 in W.P.(C) No.16115 of 2019 would stand reviewed, holding that the findings with reference to the limitation under Section 11A(11) of the Act would not apply as regards W.P.(C)
No.16115 of 2019.
The review petition is disposed of, as above.
Sd/-
HARISANKAR V. MENON JUDGE Skk//18.02.2026
