Coolade for filling the copy of the franchise from M/s. Parle (Exports) Pvt. Ltd., the date of receipt of the bottled along with substantiating ... decorators, copy of register of empty bottles, photocopy of franchise with Parle (Exports) India Ltd. From these details it was noticed by the AO that
Collector of Central Excise, Bombay1 and Anr.
v. Parle Exports (Pvt.) Ltd., (1989) 1 SCC 345; Commissioner of
Customs (Import), Mumbai v. Konkan Synthetic ... made. Relying on the
decision in Collector of Central Excise vs. Parle Exports (P)
Ltd. , (1989) 1 SCC 345, it was held “Do not extend
case of the petitioner that on 25-11-1998, M/s. Parle (Exports) Limited, the respondent's business associates, placed an order ... Hyderabad. By a further letter dated 3-12-1998, M/s. Parle (Exports) Limited asked the petitioner to dispatch fifteen (15) truck loads of Soda
Advocate stated that the Tribunal decision in the case of Parle Exports Pvt. Ltd. v. Collector of Central Excise ... Supreme Court in the case of Collector of Central Excise v. Parle Exports Pvt. Ltd. , 1988 (38) E.L.T. 741 (SC), the expressions
relies upon the judgment of the Apex Court in CCE v. Parle Exports(P)Ltd. 1988(38)ELT 741(SC) to contend that the product ... pertinent to note that the product under consideration in the Parle Exports(P)Ltd. supra contained no fruit or ingredients having nutritive value
lector of Central Excise, Bombay and Anr. v. Messrs Parle
Exports (P) Ltd., [1989] 1 SCC 345, distinguished.
Francis Bennion: "Statutory Interpretation ... Collector of Central Excise, Bombay and Anr. v. Messrs
Parle Exports (P) Ltd. , [1989] 1 SCC 345 to support his
contention that where exemptions were
wherein, B.P.
Jeevan Reddy, J., referring to CCE vs. Parle Exports (P) Ltd. [(1989) 1
SCC 345], opined :
"We agree with the above ... decision in Hindustan Aluminium Corporation (referred
to in Parle Export), rendered by a Bench comprising
Tulzapurkar and R.S. Pathak, JJ., is concerned, it only
Supreme Court in the matter of Collector of Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741 (SC), while contending that ... Collector of Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741 are very clear in this regard.
57. In Parle Exports
Voltas Ltd., Bombay and 15 machines were imported for M/s. Parle Exports Ltd., Bombay. The search authorities found these machines located at the godown ... Voltas Ltd. as well as in the premises of M/s. Parle Exporters.
2. During the course of investigation, the department received an intelligence that
wherein, B.P. Jeevan Reddy, J., referring to CCE v. Parle Exports (P) Ltd. , opined:
We agree with the above statement of law except insofar ... decision in Hindustan Aluminium Corporation (referred to in Parle Export), rendered by a Bench comprising Tulzapurkar and R.S. Pathak, JJ., is concerned, it only
