COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. PARLE INTERNATIONAL LTD. — C.A. No. 5577/2000

Case Summary: C.A. No. 005577/2000 Outcome: The Supreme Court allowed the Commissioner of Central Excise's appeal on August 4, 2005, setting aside the High Court's decision that had quashed a show cause notice under Section 11-B of the Central Excise Act, 1985 regarding Parle International's refund claim. The Court found the High Court's decision contrary to established precedent. Directions: Parle International was granted six weeks to file its answer to the revived show cause notice. The appellant agreed not to raise limitation objections if the respondent complies. The Court clarified it decided the appeal purely on law; factual issues and procedural compliance details remain for the excise authorities to decide without influence from High Court observations. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.