- 1 - HC-KAR CNR: KAHC010293732026 NC: 2026:KHC:46306-DB CEA No. 22 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF AUGUST, 2026 PRESENT THE HON'BLE MR. JUSTICE R DEVDAS AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO CENTRAL EXCISE APPEAL NO. 22 OF 2026 BETWEEN: M.D. PATIL (ALSO KNOWN AS MANJUNATH DEVENDRAGOWDA PATIL) SON OF MR. D.S. PATIL AGED ABOUT 62 YEARS RESIDING AT VILLA 330, 5TH LANE ADARSH PALM RETREAT BELLANDUR, BENGALURU-560 103. …APPELLANT (BY SRI SRIVATSA RAO, ADVOCATE) AND: THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III COMMISSIONERATE C.R. BUILDING, QUEEN’S ROAD BENGALURU - 560 001. …RESPONDENT (BY SRI ARAVIND V. CHAVAN, ADVOCATE) THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT, 1944, PRAYING TO SET ASIDE THE IMPUGNED ORDER BERING FINAL ORDER NOS.21709-21710/2025 IN CENTRAL EXCISE APPEAL NOS.20984/2015 AND 21004/2015 DATED 30.10.2025 PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BENGALURU (ANNEXURE-A). Digitally signed by G SHREERAKSHA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010293732026 NC: 2026:KHC:46306-DB CEA No. 22 of 2026 THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R DEVDAS and HON'BLE DR. JUSTICE K.MANMADHA RAO ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE R DEVDAS) Sri.Aravind V. Chavan, learned counsel takes notice for the respondent. 2. Learned counsel for the appellant submits that the appeal filed by the Company in Central Excise Appeal No.17/2026 has been disposed of on 02.07.2026 and the matter has been remanded back to the Tribunal to consider the question of limitation raised by the appellant. This appeal is filed by the Director of the Company and therefore, this appeal also can be disposed of in similar terms. 3. Since Sri.Aravind V. Chavan, learned counsel also represented the respondents in the said appeal, there is - 3 - HC-KAR CNR: KAHC010293732026 NC: 2026:KHC:46306-DB CEA No. 22 of 2026 no objection to the submission made by the learned counsel for the appellant. 4. Accordingly, the appeal stands disposed of while remanding the matter back to the Tribunal to consider the question of limitation raised by the appellant, as was directed in Central Excise Appeal No.17/2026 dated 02.07.2026. Sd/- (R DEVDAS) JUDGE Sd/- (DR.K.MANMADHA RAO) JUDGE MH/- List No.: 1 Sl No.: 17