Document Fragment View

Matching Fragments

59. The Hon'ble Supreme Court, in the case of “Collector of Central Excise v. Parle Exports (P) Ltd., [1989] 1 SCC 345 at p. 357 has suggested that in interpreting the scope of any notification, the authority has first to keep in mind the object and purpose of the notification and all parts of it should be read harmoniously in aid of, and not in derogation, of that purpose.