2018 (6) TMI 785

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....ant Shri V.R. Sethi, Advocate - for the respondent Per Ms. Archana Wadhwa: Both the 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. After hearing both the sides, duly represented by Shri H.C. Saini and Shri P. Ju....

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....provision of manufacture if the goods are labelled or relabelled and includes the 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. Surpris....

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....m customs. However, all these are mere presumptions and the same can't be applied to 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 ....