https://www.taxtmi.com/caselaws?id=78732 In a self-assessment regime, continued adoption of an outdated assessable value despite higher production costs and realised prices, without disclosure of revised cost data, was treated as suppression of facts with wilful misstatement, so the extended limitation period under the Central Excise Act was validly invoked. Rule 7(1)(b) of the Cenvat Credit Rules did not bar credit on supplementary invoices where duty had been paid on an inter-unit stock transfer; the restriction was held inapplicable because the transaction was not a sale and the substantive entitlement to credit under Rule 3 remained available. en-us Fri, 26 Feb 2010 00:00:00 +0530 Wed, 28 Jan 2026 14:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78732 In a self-assessment regime, continued adoption of an outdated assessable value despite higher production costs and realised prices, without disclosure of revised cost data, was treated as suppression of facts with wilful misstatement, so the extended limitation period under the Central Excise Act was validly invoked. Rule 7(1)(b) of the Cenvat Credit Rules did not bar credit on supplementary invoices where duty had been paid on an inter-unit stock transfer; the restriction was held inapplicable because the transaction was not a sale and the substantive entitlement to credit under Rule 3 remained available. Case-Laws Central Excise Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78732