Parle (Exports) Limited vs Commissioner Of Central Excise on 20 September, 1999
Equivalent citations: 2001(130)ELT907(TRI-MUMBAI)
ORDER
J.H. Joglekar, Member
relies upon the judgment of the Apex Court in CCE v. Parle Exports(P)Ltd. 1988(38)ELT 741(SC) to contend that the product ... pertinent to note that the product under consideration in the Parle Exports(P)Ltd. supra contained no fruit or ingredients having nutritive value
exemption). It is a holding company of M/s. Parle Exports Ltd. (PEL). Its (LFFL) Directors S/Shri R. Chauhan, P. Chauhan, R.N. Mungale ... Motani It sells its product to PEL, Parle International Ltd. (PIL) and franchises of M/s. PEL.
3. M/s. PEL is a Ltd. Company
Shri Narasimhamurthy again relied on certain observations in CCE v. Parle Exports (P) Ltd. (1988 (38) ELT 741 (SC) = 1989 (1) SCC 345, in support ... establish his case. Indeed, in the very case of Parle Exports (P) Ltd. relied upon by Shri Narasimhamurthy, it was observed:
"While interpreting
Parle Beverages Ltd. vs Commissioner Of Central Excise on 19 December, 1997
Equivalent citations: 1998(99)ELT468(TRI-MUMBAI)
ORDER
Gowri Shankar, Member ... solely by calculating, according to the formula determined by M/s. Parle Exports Limited, manufacturer of the concentrate known as non-alcoholic beverage base (NABB
Central Excise
Collector of Central Excise , Bombay 1 and Anr. v. Parle Exports (P) Ltd
To arrive at grant of notification benefit under entry
winch proposition of the Supreme Court judgment in CCE v. Parle Exports Pvt. Ltd. , 1988 (38) E.L.T. 741 is cited; same words occurring
assessee manufacturing the beverages as a franchisee of M/s. Parle Exports. In terms of the franchisee agreement it was required of the franchisee
cites the rules 173D and 173E.
5. In its decision in the Parle Beverages and Ors. the Tribunal had noted that none of the persons ... level, spillage and breakage. It is noted that in the case of Parle and Thums Up, such losses were recorded in a statement. This view
Parle Beverages Ltd. vs Commissioner Of Customs on 12 May, 1997
Equivalent citations: 1998(99)ELT188(TRI-MUMBAI)
ORDER
Gowri Shankar, Member ... goods, who advised that the goods be returned. Therefore, it exported 207 reels out of the imported quantity of 933 reels in June or July
