(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer— — THE CENTRAL EXCISE ACT, 1944

[(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer—

3 [(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer— (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub -section (1); or (b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section.

Section 3