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2018 (6) TMI 641 - CESTAT NEW DELHIMRP Based Valuation - it was alleged that the assessee removed the MRP sticker - Held that:- There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods - In the absence of any allegation of fixation or alteration of MRP, the reasoning adopted by Commissioner (Appeals) cannot be faulted upon - appeal dismissed - decided against Revenue.
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