assessee-company purchased only flavors and scent from M/s. Parle (Exports) Pvt. Ltd. From the assessment order itself it can be clearly made ... bottling the concerntrated chilled soft drinks supplied by M/s. Parle (Exports) Ltd., Bombay, and also purchased and sold Bisleri Club Soda from the said
Assessee-company purchased only flavours and scent from M/s. Parle (Exports) (P) Ltd. From the assessment order itself it can be clearly made ... bottling the concentrated chilled soft drinks supplied by M/s. Parle (Exports) Ltd., Bombay, and also purchased and sold Bisleri Club soda from the said
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
Shri Narasimhamurty again relied on certain observations in CCE v. Parle
Exports (P) Ltd, [1989] 1 SCC 345, in support of strict construction ... establish his case.
Indeed, in the very case of Parle Exports (P) Ltd. relied upon by Shri
Narasim-hamurthy, it was observed :
"While interpreting
case of Collector of Central Excise, Bombay-1 v. Parle Exports (P) Ltd. , reported in 1989 (19) ECC 49, the learned counsel submitted that
Supp) 1 SCC 144 and Collector of Central Excise v. Parle Exports P. Ltd. . Applying the principle of these decisions, that a contemporaneous exposition
liberal construction."
8.3. In Collector of Central Excise, Bombay v. Parle Exports (P .) Ltd. , the Supreme Court held :
"The expressions in the Schedule
Supreme Court in the case of Collector of Central Excise v. Parle Exports (P) Ltd. , reported
Stephen v. Parle Bottling Co. (P .) Ltd. , a company and the managing director were prosecuted for an offence under the Imports and Exports (Control
Parle Bottling Co. (P) Ltd. a company and managing director were prosecuted for an offence under the Imports and Exports (Control) Act . It was contended
