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
Parle Exports (P) Ltd. vs Collector Of Central Excise on 26 September, 1986
Equivalent citations: 1986(10)ECC157, 1987(27)ELT349(TRI-DEL)
ORDER
Parle Exports (P) Ltd. vs Collector Of Central Excise on 26 October, 1987
Equivalent citations: 1988(15)ECC164, 1988ECR469(TRI.-DELHI), 1988(33)ELT445 ... dated 13-8-1979 was issued to the appellants M/s. Parle (Exports) Private Limited, alleging that they had removed excisable goods under Item
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
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
exemption Notification in the case of Collector of Central Excise v. Parle Export (P) Ltd. as reported in (1989) 19 E.C.C. page ... observations in Collector of Central Excise, Bombay-I and Anr. v. Parle Exports (P) Ltd. [1989 (1) SCC 345] in support of strict construction
judgment of the Supreme Court in the case of CCE v. Parle Exports (P ) ltd., 1988 (38) ELT 741 (SC) wherein the Apex Court ... without authority of law. The Supreme Court has held in Parle Exports (P) Ltd. as under:-
"The Notification must be read as a whole
Ruling rendered in the case of Collector of Central Excise v. Parle Exports (P) Ltd. as reported ... case of Bharat Forge & Press Ind. Ltd., Tract Parts Corpn., Parle Exports Pvt. Ltd.
10. On a careful consideration of the pleas made
case of Collector of Central Excise, Bombay-1 v. Parle Exports (P) Ltd. , reported in 1989 (19) ECC 49, the learned counsel submitted that
basis of computerized sheets of sales figures maintained by M/s. Parle Exports Ltd. whom the figures were sent by the assessee, the Tribunal
