submissions,
learned counsel has relied upon the following decisions:
(i) Parle Agro Pvt. Ltd. Vs. Commissioner, Central Goods &
Service Tax, Noida (vice-Versa) reported ... decision of this Tribunal in the case of M/s.
Parle Agro Pvt. Ltd. Vs. Commissioner, GST , reported as
2021-TIOL-306-CESTAT-ALL, wherein
submissions he relied upon the
following decision:-
1) M/s Parle Agro Pvt. Ltd. Vs. Commissioner, Central
Goods & Service Tax, Noida reported ... that the Division Bench of this Tribunal in the case of Parle Agro
6 ST/60268/2022
Pvt. Ltd. Vs. Commissioner, CGST, Noida (Supra
reliance upon the decision of this Tribunal in the case of Parle
Agro Pvt. Ltd. Vs. Commissioner reported as 2022 (380) ELT
219 (Tri. ), Continental ... also been
held by this Tribunal in the case Parle Agro Pvt. Ltd. Vs.
Commissioner reported as 2022 (380) ELT 219 (Tri.).
7. I observe
have
been held by Division Bench of this Tribunal in Parle Agro Pvt Ltd vs.
Commissioner, CGST, Noida 2022 (380) ELT 219 (Tri.-All), wherein ... urges that the ruling of Division Bench of
the Tribunal in Parle Agro have been confirmed by Hon'ble Punjab &
Haryana High Court
ruling of division bench of this Tribunal in
the Parle Agro Pvt Ltd vs. Commissioner CGST 2022-380-ELT 219
(Tribunal Division Bench ... also urged that the order of Tribunal
in Parle Agro have been followed in several decisions by other
benches wherein interest @ 12% have been granted
failed to do so,
and relied on the following decisions:
1) Parle Agro Pvt Ltd vs Commr of Commercial
Taxes Trivandrum
longer res integra as the Division Bench of this Tribunal in Parle Agro (P) Ltd.
v. Commissioner, CGST - 2021-TIOL-306-CESTAT-ALL, following ... this order, as held by Division Bench of this Tribunal in Parle Agro (P) Ltd.,
(supra).
9. Thus, the appeal by Revenue is dismissed with
this
submission, he relied upon the following decisions:-
M/s Parle Agro Pvt. Ltd. vs. Commissioner, CGST, Noida (Vice-
Versa) 2021 (5) TMI 870-CESTAT
CGST
Sandvik Asia Ltd. vs. Commr. Of Income Tax
Parle Agro Pvt. Ltd. vs. CCE , Noida
Supertron Electronics
Tribunal,
after referring to the earlier judgment in the case of Parle Agro Pvt. Ltd. Vs.
Commissioner, CGST, Noida, 2021 (5) TMI 870-CESTAT Allahabad
