Apex Court in case of Collector of Central
Excise Versus Parle Export (P) Ltd. reported in 1988 (38) ELT
741 (SC) confirmed the demand ... decision in case of Collector of
Central Excise Versus Parle Export (P) Ltd. (Supra) to hold
that the Notification must be read as a whole
workmen in their joint claim alleged that M/s. Parle Exports Private Ltd.(for short 'Parle') opened a factory at 60, Shivaji Marg ... such is the Delhi Bottling Co. Pvt. Ltd. and the Parle Exports Pvt. Ltd. It was employing 373 workmen in 1982 and was an establishment
decision in Hindustan Alumunium Corporation (referred to in Parle Export), rendered by a Bench comprising Tulzapurkar and R.S.Pathak,JJ., is concerned, it only ... decision cannot therefor be understood as supporting the proposition enunciated in Parle Export with which we have disagreed. Be that as it may, the occasion
Supreme Court in the
case of Collector of Central Excise Vs Parle Exports Pvt Ltd
reported in 1998 (38) ELT 741 (SC) held that ... under
G.S.T.
15. In Collector of Central Excise Vs Parle Exports Pvt
Ltd1 , the Hon'ble Supreme Court held that it will
above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Private Limited exceeds Rs. 30 lakhs. He directed that proper ... above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Pvt. Limited exceeds Rs. 30 lakhs. That means
purpose for granting exemption is
irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question ... observed as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd. ,
(1989) 1 SCC 345, this Court while accepting that
exemption clause
Limca Flavours and Fragrances Ltd. (for short "LFFL")
(ii) Parle Exports Ltd.
(iii) Parle International Ltd.
(iv) Golden Agro Products ... Parle group.
Parle Soft Drinks Pvt. Ltd., etc.
9
This franchisee agreement was later on terminated. The assessee company
i.e., Parle Soft Drinks
purpose for granting exemption is irrelevant and
immaterial.
45. In Parle Exports Case (supra), a bench of two Judges of this
Court considered the question ... observed as follows:
"... In Collector of Central Excise v. Parle Exports (P) Ltd. ,
(1989) 1 SCC 345, this Court while accepting that exemption
clause
purpose for granting exemption is irrelevant and
immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question ... observed
as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd. ,
(1989) 1 SCC 345, this Court while accepting that
exemption clause
made. Relying on
the decision in Collector of Central Excise v. Parle Exports
(P) Ltd. , (1989) 1 SCC 345, it was held ... purpose for granting exemption is
irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question
