held by this Court in CCE v. Parle Exports (P)
Ltd. (1989) 1 SCC 345 p. 357 para 17:
"The words used
COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1160 OF 2006
Parle Bisleri Pvt. LTD. ....Appellants
Versus
Commr. of Customs & Central Ex.,
Ahmedabad ... unit. It is the holding company of M/s. Parle
Exports Ltd. (PEL). The appellant sells its product to PEL, Parle
International
this Court's judgment in the case of Parle Exports P. Ltd. et seq of the Tribunal's judgment in the case
Collector of Central Excise, Bombay-I and Anr. vs.
M/s.Parle Exports (P) Ltd., (1989) 1 SCC 345;
( ii) Novopan India Ltd., Hyderabad
case of Collector of Central Excise, Bombay-I and Anr. v. Parle Exports (P) Ltd. , is an authority for the latter proposition. There the Supreme ... which accords with the principle of beneficial construction recognised in Parle 's case (Supra) must prevail.
39. It is true that the Supreme Court
Similarly, in Collector of Central
Excise, Bombay-I and Anr. vs. Parle
Export (P) Ltd. AIR 1989 SC 644, this
Court observed that the words
basis." (For the proposition see: Collector of Central Excise V. Parle Exports (P) Ltd . (S.C.), ; M/s. Novopan India Ltd. Vs. Collector
waters on the basis of raw materials supplied by M/s. Parle (Exports) Private Ltd.
3. Aerated waters, as excisable commodity was brought under Excise
learned single Judge of this court in Smt Kela Devi Vs. Parle Exports in Ia No.2510/91 in Suit No. 1263 of 1971, decided
length relying on :
( i) Collector of Central Excise Bombay v. Parle Exports (P) Ltd- AIR 1989 SC 644;
(ii) Union of India