appellants manufactured aerated water as a franchise holder of M/s. Parle Exports Ltd. The authorities came across Sales Manager's Report (SMR) which ... were submitted monthly to M/s. Parle Exports Ltd., and discrepancies in figures between those reflected in the RG1 and in the SMRs were found
Collector of Central Excise
iv) Collector of Central Excise v. Parle Exports (P) Ltd .
b) The Learned Senior Counsel has further submitted that the words
Court in the case of Collector
of Central Excise V/s.Parle Exports, (1989) 1 SCC 345 and
the Orient Traders V/s.Commercial
Supreme Court in the case of CCE vs. Parle Exports P. Ltd. , 1988(38) ELT 741(SC) and in the case of CTT vs. Kajaria
indirectly
approved by this Court in Collector of Central Excise v.
Parle Exports (P) Ltd. I In this view of the matter
Collector of Central Excise, Bombay-I and Another v. Parle Exports (P) Ltd. .
None of the rulings has any bearing on the question before
decision in the case of Collector of Central Excise, Bombay v. Parle Exports (P) Ltd. , reported
Collector of Central Excise, Bombay v. M/s. Parle Exports (P) Ltd., ,
which deal with S. 6 of the General Clauses Act (Central enactment
length relying on :
( i) Collector of Central Excise Bombay v. Parle Exports (P) Ltd. AIR 1989 SC 644.
(ii) Union of India
decision of Honble Supreme Court in Collector of Central Excise vs. Parle Exports (P) Ltd. (1990) 183 ITR 624 (SC) wherein it is held that ... Supreme Court in the case of Collector of Central Excise vs. Parle Exports (P) Ltd. (supra), a notification issued by the Government has statutory force
