Parle Biscuits Pvt. Ltd. vs Commissioner Of Customs on 10 March, 2006
ORDER
K.K. Agarwal, Member (T)
1. The short point involved in these
paper in the rolls with the motive/logo of M/s Parle Biscuits, which is subsequently waxed and cut into wrappers of required size, does ... this regard that the product in question is made only for Parle Biscuits Ltd. and since their name and logo are printed, the same
their holding company M/s Parle Products Ltd, which was the holding company of M/s Parle Biscuits Ltd. Flash Laboratories sold part
their holding company M/s Parle Products Ltd, which was the holding company of M/s parle Biscuits Ltd. also. Thus Flash Laboratories had sold
also applying the ratio of the CEGAT in the case of Parle Biscuits Ltd v. CCE, Jaipur 2003 (145) ELT 724 based on larger bench
broken biscuits were not cleared but were recycled for the production of further biscuits. The policy of sale of broken biscuits by Parle Products ... that broken biscuits were excisable and dutiable products was known to the biscuit manufacturers as is evident from the practice adopted by Parle Products
fine of Rs 16,000/-
3. Tribunal in the case of Parle Biscuits Ltd. v. Commissioner of Central Excise has held that waste paper
quantity of broken biscuits arisen in the course of manufacture of Parle-G Biscuits, on job work basis by M/s. Bunty Foods ... broken biscuits were being recycled and used in the manufacture of fresh biscuits and therefore no duty liability arises on broken biscuits, as they were
Parle Products Ltd. vs Commissioner Of C. Ex., Mumbai-Iii on 3 January, 2002
Equivalent citations: 2002(143)ELT671(TRI-MUMBAI)
ORDER
Jyoti Balasundaram, Member ... printed paper backed aluminium foil bearing the logo PARLE-G which is one variety of biscuits manufactured by the appellants. Thus it clearly shows that
Parle Products Pvt. Ltd. vs Commissioner Of Central Excise on 23 July, 2003
ORDER
Gowri Shankar, Member (T)
1. Appeals taken up for disposal with ... consent of both sides, after waiving deposit.
2. The appellant purchased biscuits that had been manufactured by other persons and sent to it after being