1981 (7) TMI 232 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi, allowed the appeal of the appellants against an order passed by the Assistant Collector, Bikaner. The appellants were manufacturing aerated waters under a franchise agreement with M/s Parle (Export) Pvt. Ltd. and were denied the benefit of a notification. The Collector referred to a previous decision by the Government of India and granted the appellants the benefit of the exemption.