Appeal No. E/60916-
60920/2019
M/s. Parle Agro Pvt. Ltd. Vs. The Commissioner, Central Goods
& Service Tax, Noida in EXCISE APPEAL ... Coordinate Bench of
the Tribunal in the case of M/s. Parle Agro Pvt. Ltd. Vs. The
Commissioner, Central Goods & Service Tax, Noida
Allahabad Bench of this Tribunal in the case of M/s. Parle
Agro Pvt. Ltd. vide Final Order No.70180-70181/2021 dated ... been examined by this Tribunal in the case of M/s. Parle Agro Pvt.
Ltd. (supra) wherein this Tribunal has held as under
laws:
1. Sandvik Asia Ltd.
[2006 (196) ELT 257 (SC)];
2. Parle Agro (P) Ltd., vs. Commissioner, CGST
[2021-TIOL-306-CESTAT ... been dealt in detail by
this Tribunal in the case of Parle Agro (P) Ltd. (supra). Even
the Hon'ble Supreme Court
Division Bench of this
Tribunal in the case of Parle Agro Limited. The Adjudicating
Authority have granted interest on refund for a truncated period ... relying on the ruling
of this Tribunal in the case of Parle Agro Limited, he prays that
interest should be allowed
view of the ruling of the Division Bench of Tribunal in Parle Agro (P)
Ltd., vs. Commissioner, CGST-2021-TIOL-306-CESTAT-ALL,
interest ... similar facts and circumstances, Division Bench of this Tribunal in
Parle Agro (P) Ltd., vs. Commissioner, CGST-2021-TIOL-306-
CESTAT-ALL, following the ruling
Bombay, reported in, 1997 (89)
ELT 16 (SC); and
( b) Parle Agro (P) Ltd. Vs Commr. Of Commercial Taxes,
Trivandrum ... appellants, the appeal should, nonetheless, have been allowed."
ii. Parle Agro (P) Ltd. Vs Commr. Of Commercial Taxes,
Trivandrum
this Tribunal, Allahabad
Bench in the case of M/s. Parle Agro Pvt. Ltd. Vs. Commissioner,
4
E/51493/2022
GST [2021-TIOL-306-CEST
Even this
Tribunal in the case Parle Agro Pvt. Ltd. vs. CCE, Noida
reported as 2018 (360) ELT 1005 (Tri.- All.) and in the case
51237/2022
10. Further perusing the decision of M/s. Parle Agro Pvt. Ltd.
Vs. Commissioner, GST [2021-TIOL-306-CEST-ALL], I also
endorse
emphasis upon the decision of
this Tribunal in the case of Parle Agro Pvt. Ltd vs. CC CGST
Noida in Appeal ... Official Gazette.
12. This Tribunal while deciding the appeal of Parle Agro Pvt.
Ltd. (supra) has held as follows:
"39. In this connection reference
