To Extend Limitation Period, Proving Intent to Evade Duty is Essential

Paliwal Overseas Pvt. Limited Vs Commissioner of Central Excise & ST (CESTAT Chandigarh) Paliwal Overseas Pvt. Ltd. prevails against Central Excise & ST in CESTAT Chandigarh. Detailed analysis of duty demand, penalties, and key legal arguments. In a pivotal legal battle, Paliwal Overseas Pvt. Ltd. found themselves pitted against the Commissioner of Central Excise & ST. The case, decided by CESTAT Chandigarh, revolved around a significant demand for duty, substantial penalties, and complex issues concerning the Central Excise Act. Introduction The crux of the matter was rooted in th...