real ownership and control of the brand was with M/s. Parle Exports Ltd. and not to Limca Flavour and Fragrance Ltd., therefore proceedings were ... Limca Flavour and Fragrance Ltd., but by M/s. Parle Exports Ltd. who were not entitled to small scale industries exemption benefit. Since the goods
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
Manjeet Singh Bhatia, Chandigarh vs Assessee on 26 May, 2016
I N T H E
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
21
the very case of Parle Exports (P) Ltd. relied upon by Shri
Narasimhamurthy, it was observed.
"While interpreting
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 Narasimhamurthy, it was observed.
"While interpreting
