Collector of Central Excise, Bombay-I and Anr. v. Parle Exports (P .) Ltd., (1989) 1 SCC 345, Supreme Court held that the expression
member Bench of the Supreme
Court held in CCE vs. Parle Exports Pvt Ltd {1989 (1) SCC 345},
that "when two views
above-mentioned agreements, an affiliate of
the Parle Group by the name of Parle Exports Ltd. cancelled the then
existing franchise agreements, executed ... recovered from M/s.Varma International show that the latter has been
exporting Maaza products to one Mr. Pars Ram Fruit and Spices in
Australia
certain notifications thereunder in Collector of Central Excise v. Parle Exports (P .) Ltd. [1989] 75 STC 105 (SC); (1988) 4 JT 454, the Supreme Court
provision in question.
12. In Collector of Central Excise, Bombay v. Parle Exports (P .) Ltd. [1989] 75 STC 105, the Supreme Court observed at page
followed [vide Collector of C.E., Bombay v. M/s. Parle Exports (P) Ltd. . No doubt, the learned Additional Central Government Standing Counsel relies
expression appears workable; ......."
( 3) Collector of Central Excise, Bombay v. Parle Exports (P .) Ltd. .
This decision is relied upon by the learned counsel
applied or is in force. In Collector of Central Excise v. Parle Exports (P .) Ltd. [1989] 75 STC 105; 1988 4 JT SC 454 once
addressed by the respondent on August 2, 1978, to M/s. Parle (Exports) Pvt. Ltd. in which reference was made to the bottles supplied
Collector of Central Bxcise v. Parle Exports P. Ltd., (1989) 1 SCC 34-5 : AIR 1989 SC 644. Applying the principle of these decisions, that