https://www.taxtmi.com/caselaws?id=54499 Continued undervaluation of sandalwood oil, non-disclosure of the revised value, and the assessee officer's statement supported suppression and intention to evade duty, so the extended limitation period applied and the differential excise duty with interest was sustained. By contrast, Cenvat credit on additional duty paid through supplementary invoices was allowed for stock transfers between factories of the same manufacturer because the Rule 7(1)(b) bar was held to apply only where the supplementary invoice relates to a sale and the additional duty arises from fraud, suppression, or similar contravention. The inter-unit transfer did not create a net revenue loss, so denial of credit was unjustified. en-us Wed, 01 Jun 2005 00:00:00 +0530 Wed, 01 May 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54499 Continued undervaluation of sandalwood oil, non-disclosure of the revised value, and the assessee officer's statement supported suppression and intention to evade duty, so the extended limitation period applied and the differential excise duty with interest was sustained. By contrast, Cenvat credit on additional duty paid through supplementary invoices was allowed for stock transfers between factories of the same manufacturer because the Rule 7(1)(b) bar was held to apply only where the supplementary invoice relates to a sale and the additional duty arises from fraud, suppression, or similar contravention. The inter-unit transfer did not create a net revenue loss, so denial of credit was unjustified. Case-Laws Central Excise Wed, 01 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54499