this Court's judgment in
the case of Parle Exports (P) Ltd. ( Northern
Industries vs. CCE (1988) 37 ELT 229
(Tribunal) and para
member Bench of the Supreme
Court held in CCE vs. Parle Exports Pvt Ltd {1989 (1) SCC 345},
that "when two views
company and is
a wholly owned subsidiary of another company,
named, Parle (Exports) Ldt. It forms part and
parcel of Parle Group of companies. During
question as did the Delhi High Court in Parle Bevarages. Appreciating
the dictum of both Parle Bevarages and Karachi Bakery, a Division
Bench ... undertaking to manufacture
beverages by using the essence supplied by Parle (Exports) Pvt. Ltd.,
the franchisee has not become an agent of its franchiser
Nimmaka Jayaraju S/O. Late Sowryappa, ... vs The Honble Chief Minister Of A.P., ... on
member Bench of the Supreme
Court held in CCE vs. Parle Exports Pvt Ltd {1989 (1) SCC 345},
that "when two views
Vile-Parle Development Scheme )
Mumbai 400 069. ). Petitioners
vs. (Orig. Accused Nos. 1 to 4)
1. Shri I.P. Yadav )
Deputy Director of Export Inspection
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