2019 (4) TMI 162

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....he Respondent: Shri H. Singh, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the duty has been demanded from the appellant, namely, M/s. Hero Honda Motors Ltd. and penalty on all the appellants have been imposed. 2. The facts of the case are that the appellant is spare parts division of M/s.Hero Honda Motors Ltd. The appellant is procuring spare par....

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....Serial No.92) and assessment on the basis of MRP under Section 4A of the Act. The show cause notice was adjudicated, demand of duty alongwith interest and penalties on all the appellants were imposed. Against the said order, the appellant are before us. 3. Ld. Counsel for the appellants submits that the classification cannot be changed at the buyer end. To support his contention, he relied on the....

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.... he prayed the impugned order is to be set aside and appeals are to be allowed. 5. On the other hand, Ld.AR reiterated the findings in the impugned order. 6. Heard the parties and considered the submissions. 7. On careful consideration of the submissions made by both sides, we find that the fact which has not been disputed by the appellant that the appellant is doing packing, repacking and affi....

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....ged at the buyer's end. In fact, the buyer himself is a manufacturer, therefore, the decision relied upon by the Ld. Counsel are not applicable to the facts of this case. 9. We further take note of the fact that the Ld. Counsel for the appellants submits that the classification of the product cannot be changed at the recipient end, in fact, recipient itself is manufacturer in terms of Section 2(f....