Determination of retail sale price in case of non-declaration, obliteration, tampering, etc.

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....ering, etc. - Where a manufacturer removes the notified goods in the manner and circumstances specified in the proviso to rule 14, then, the retail sale price of such goods shall be ascertained by the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in the following manner, namely: - (a) if the manufacturer has manuf....

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....es of this rule, when retail sale price is required to be ascertained based on market inquiries, the said inquiries shall be carried out on sample basis; (c) Where a manufacturer alters or tampers the retail sale price declared on the package of goods after their removal from the place of manufacture, resulting into increase in the retail sale price, then, such increased retail sale price....