https://www.taxtmi.com/caselaws?id=77900 Extended limitation under Section 11A applied where the assessee took credit in the Personal Ledger Account without prior quantification or competent-authority sanction and represented the credit as based on unquantified judicial orders. The Court treated this conduct as wilful misstatement and suppression of facts, so the show cause notice was not time-barred. It further held that the rebate scheme did not permit unilateral self-credit entries, Rule 56A of the Central Excise Rules was inapplicable to that scheme, and no prior determination or executive authorization had been obtained. The credit entries were therefore unauthorized. en-us Thu, 27 Aug 2009 00:00:00 +0530 Wed, 20 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77900 Extended limitation under Section 11A applied where the assessee took credit in the Personal Ledger Account without prior quantification or competent-authority sanction and represented the credit as based on unquantified judicial orders. The Court treated this conduct as wilful misstatement and suppression of facts, so the show cause notice was not time-barred. It further held that the rebate scheme did not permit unilateral self-credit entries, Rule 56A of the Central Excise Rules was inapplicable to that scheme, and no prior determination or executive authorization had been obtained. The credit entries were therefore unauthorized. Case-Laws Central Excise Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77900