liberal construction."
8.3. In Collector of Central Excise, Bombay v. Parle Exports (P .) Ltd. , the Supreme Court held :
"The expressions in the Schedule
case of Collector of Central Excise, Bombay v. Parle Exports (p) Ltd (1989) 75 STC 105, question for consideration before the Apex Court was whether
Officer Vs. Jalani Enterprises - (2011) 4 SCC 386
( e) CCE Vs. Parle Exports (P) Ltd. - 1988 (38) ELT 741
(f) McGaw Ravindra laboratories ( India
Supreme Court in? Collector of Central Excise v. Parle Exports Private Ltd. [1989 (38) E.L.T. 741 (S.C.)] and Tata Oil Mills Company
referred to Orient Weaving Mills (P) Ltd. (supra) and CCE Vs. Parle Exports Pvt. Ltd. 1988 (38) ELT 741 (SC) wherein ... case of Orient Weaving Mills (P) Ltd. (supra) and Parle Exports Pvt. Ltd. (supra) related to periods when Section 5A(A1) had not been introduced
words :
Shri Narasimhamurthy again relied on certain observations in CCE v. Parle Exports ... establish his case. Indeed, in the very case of Parle Exports (P) Ltd. relied upon by Shri Narasimhamurthy, it was observed :
While interpreting an exemption
Supreme Court in the case of Parle Exports (P) Limited 1988 (38) ELT 741 (SC) and Dharmendra Textile Processors
exemption). It is a holding company of M/s. Parle Exports Ltd. (PEL). Its (LFFL) Directors S/Shri R. Chauhan, P. Chauhan, R.N. Mungale ... Motani It sells its product to PEL, Parle International Ltd. (PIL) and franchises of M/s. PEL.
3. M/s. PEL is a Ltd. Company
decision in the case of Collector of Central Excise v. Parle Exports (P) Ltd. [1988 (38) E.L.T. 741 (SC)]. This judgment
Supreme Court in the case of CCE vs. Bombay vs. Parle Exports Ltd reported in 1988 (34) ELT 741 (SC) and also in the case
