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TMI Blog2018 (6) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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. - Appeal No. E/51238-51240/2018-SM - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Subsequent investigations made by the Revenue revealed that such MRP stickers were being removed by them. However, it also came to the notice of the officers that no fresh MRP was being declared under the said goods, which were being sold by the respondents without affixing the said goods with any new MRP. However, they entertained a view that such removal of MRP sticker amounts to manufacture, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to manufacture. For better appreciation para-13 of the impugned order is reproduced below: 13. The entire case goes on the premise that all the imported goods were required to bear labels/stickers of MRP in terms of Consumer Goods (Mandatory Printing of Cost of Production and Maximum Retail Price) Act, 2006 and Weights and Measures (Packaged Commodities) Rules. Therefore, it is presume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee removed the MRP sticker. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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