https://www.taxtmi.com/acts?id=11390 Where declaration of retail sale price is missing, obliterated or tampered with, the Assistant or Deputy Commissioner of Central Excise shall ascertain the retail sale price by: adopting a declared price for identical goods removed in a proximate period; conducting sample-based retail market enquiries where the goods are normally sold; or, where declared prices have been increased by tampering, applying the increased price for goods removed within the relevant temporal window. If multiple prices arise, the highest ascertained price applies; otherwise price is ascertained under the rule's general principles. en-us Thu, 18 Mar 2010 07:53:59 +0530 Thu, 18 Mar 2010 07:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11390 Where declaration of retail sale price is missing, obliterated or tampered with, the Assistant or Deputy Commissioner of Central Excise shall ascertain the retail sale price by: adopting a declared price for identical goods removed in a proximate period; conducting sample-based retail market enquiries where the goods are normally sold; or, where declared prices have been increased by tampering, applying the increased price for goods removed within the relevant temporal window. If multiple prices arise, the highest ascertained price applies; otherwise price is ascertained under the rule's general principles. Act-Rules Central Excise Thu, 18 Mar 2010 07:53:59 +0530 https://www.taxtmi.com/acts?id=11390