PARLE BISLERI PVT. LTD. vs COMMR.OF CUSTOMS & CENTRAL EX.,AHMEDABAD

The Supreme Court addressed the appeal by M/s Parle Bisleri Pvt. Ltd against the CESTAT's order which partly allowed the Revenue's claim regarding the applicability of Notifications 175/86 and 1/93. The Court held that the clearances of the appellant must be aggregated with those of M/s PEL and M/s PIL, as they were effectively one entity, thus disqualifying the appellant from the benefits of the notifications. The Court affirmed the CESTAT's decision, emphasizing the importance of accurate assessment and compliance with excise duty regulations.