2018 (6) TMI 641

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.... DRs - for the appellant None - for the respondent ORDER Per Ms. Archana Wadhwa: All the three appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority. 2. I have heard Shri k. Poddar and Shri H.C. Saini, ld. DRs appearing for Reven....

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....e declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of remov....

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....o confiscate the goods. As mentioned above, even if MRP stickers were removed, this process does not lead to alteration of MRP, as it has not been alleged that new revised MRP was affixed. Supply of Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liabil....