Supreme Court · 2010 INSC 882 · Decided 15 December 2010
Parle Bisleri PVT. LTD. v. COMMR. of Customs & Central EX., Ahmedabad
- Court
- Supreme Court of India
- Citation
- 2010 INSC 882 · [2010] 14 S.C.R. 851
- Case number
- CIVIL APPEAL No. 1160/2006
- Decided
- 15 December 2010
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
A B Central excise Act, 1944 - Excise duty - Appellant, holding company of PEL, manufacturing flavour, assigned c code name by PEL - Appellant selling flavours to PEL company, PIL company and franchise bottlers - PEL using product sold by appellant - PEL also manufacturing - SS! Exemption under Notifications No. 1751 86 and No. 1193 CE dated 28.02.93 - Claim by the appellant o I - PEL also availed the exemption benefit during the same period as claimed by appellant - Held: Appellant not entitled to the benefit of the Notification for the products with code names
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