Parle Bisleri Pvt. Ltd vs Commr.Of Customs & Central ...

The Supreme Court upheld the CESTAT's decision regarding the applicability of Notifications 175/86 and 1/93, emphasizing that the clearances of M/s Parle Bisleri Pvt. Ltd should not be clubbed with those of M/s PEL and M/s PIL as they are distinct entities. The Court found that the Revenue failed to provide sufficient evidence for the allegations of undervaluation and misuse of brand names, thus affirming the CESTAT's ruling that the appellant was entitled to the benefits of the notifications. The appeal was dismissed, maintaining the lower tribunal's order.