Allegations Dismissed: No Evidence of New MRP Stickers on Goods, Demand Against Assessee Not Upheld.

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....MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in question - In the absence of any allegation of fixation or alteration of MRP, no demand can sustain.....