Collector Of Central Excise, Bombay-I & ... vs Parle Exports (P) Ltd on 22 November, 1988
Equivalent citations: 1989 AIR 644, 1988 SCR SUPL ... PETITIONER:
COLLECTOR OF CENTRAL EXCISE, BOMBAY-I & ANR.
Vs.
RESPONDENT:
PARLE EXPORTS (P) LTD.
DATE OF JUDGMENT22/11/1988
BENCH:
MUKHARJI, SABYASACHI
marketed under the registered trade mark of a concern known as Parle (Exports) Pvt. Ltd. The petitioners have entered into an agreement known as Franchise ... Agreement with the Parle (Exports) Pvt. Ltd. on July 25, 1977 and on March 7, 1978. Under the said Franchise Agreement the petitioners from time
owned by Bisleri India (P) Ltd., a subsidiary company of Parle Exports Ltd.. 'Bisleri Club Soda' was registered under number 399020 and owned ... Parle Exports Ltd.
(ii) The trade marks pertaining to 'Bisleri' were assigned to Acqua Minerale, a family concern of Shri Ramesh Chauhan
Parle Exports (P) Ltd. vs Collector Of Central Excise on 15 June, 1990
Equivalent citations: 1990ECR238(TRI.-DELHI), 1990(50)ELT442(TRI-DEL)
ORDER ... matters totally involving 4 appeals the appellants were M/s. Parle Exports Private Ltd., Bombay.
2. The Collector of Central Excise, Bombay appealed against
Mumbai - Iv & V vs Parle Export Limited on 20 January, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Excise
Mumbai - IV & V
...Appellant
Vs
Aqua Bisleri (India) Ltd.
Parle Export Limited
...Respondents
Appearance:
Shri A.K. Prasad, Authorised Representative (JCDR
Collector of Central Excise, Bombay1 and Anr. v.
Parle Exports (Pvt.) Ltd. , (1989) 1 SCC 345;
Commissioner of Customs (Import), Mumbai v. Konkan
Synthetic ... Relying on the decision
55
in Collector of Central Excise vs. Parle Exports (P)
Ltd. , (1989) 1 SCC 345, it was held “Do not extend
Shri Narasimhamurty again relied on
certain observations in CCE v. Parle
Exports (P) Ltd., [(1989) 1SCC 345: 1989
SCC (Tax) 84] in support of strict ... establish his case.
Indeed, in the very case of parle
Exports (P) Ltd. relied upon by Shri
Narasimhamurty, it was observed: (SCC
p.357, para
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
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
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
