Supp) 1 SCC 144 and Collector of Central Excise v. Parle Exports P. Ltd. . Applying the principle of these decisions, that a contemporaneous exposition
given to such exemption Clauses (see Collector of Central Excise v. Parle Exports (P .) Ltd., AIR 1989 SC 644 (para 17) ; Rohit Pulp and Paper
Collector of Central Excise v. Parle Export (P .) Ltd. , State of Tamil Nadu v. Indodan Milk Products [1980] 45 STC 498 (Mad. ), Indodan Milk Products ... foodstuff or food provision. In Collector of Central Excise v. Parle Exports (P .) Limited , the question was whether non-alcoholic beverage bases are "food
this Court's judgment in
the case of Parle Exports (P) Ltd. ( Northern
Industries vs. CCE (1988) 37 ELT 229
(Tribunal) and para
shares was held directly or indirectly, by M/s. Parle (Exports) Pvt. Ltd. (for short 'M/s. Parle') Petitioners No. 2, Ramesh Kumar
Mathen vs. C.C.E.: 1997 (90) ELT 264 (SC); Sun Export Corporation vs. C.C., Bombay : 1997 (93) ELT 641(SC); C.C., Calcutta ... Municipal Committee, Wardha : AIR 1958 SC 341; C.C.E. Vs. Parle Exports (P) Ltd. : 1988 (38) ELT 741 (SC); and Swadeshi Polytex
basis of computerized sheets of sales figures maintained by M/s. Parle Exports Ltd. whom the figures were sent by the assessee, the Tribunal
liberally
[See Collector of Central Excise, BombayI & Anr. vs.
Parle Exports (P) Ltd. , (1989) 1 SCC 345 and Union of
India
sense and
logic. As explained in Collector of Central Excise v. Parle Exports
Indian
Companies Act, 1956 . under an agreement with M/s Parle
(Exports) pvt. Ltd., Bombay, the writ petitioner is engaged
in the business of bottling ... Limca, Thumps-up, soda, Rim-Zim etc. Which are manufactured
by Parle Exports. After bottling these beverages at its
Plants at Bareilly, the writ petitioner