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Similarly, in Collector of Central Excise, Bombay-I and Anr. vs. Parle Export (P) Ltd. AIR 1989 SC 644, this Court observed that the words used in the provision should be understood in the same way in which they have been understood in ordinary parlance in the area in which the law is in force or by the people who ordinarily deal with them. In Indian Metals and Ferro Alloys Ltd.Cuttack vs. The Collector of Central Excise, Bhubaneshwar AIR 1991 SC 1028, the Court has applied the same rule of interpretation by holding that contemporanea exposition by the administrative authority is a very useful and relevant guide to the interpretation of the expression used in a statutory instrument."