company and is
a wholly owned subsidiary of another company,
named, Parle (Exports) Ldt. It forms part and
parcel of Parle Group of companies. During
Bajaj Auto Ltd. 50,00,000.00 20% 237/95 Parle Exports 1,00,00,000.00 20% 214/96 Concept Communication
Collector of Central Excise, Bombay-I and another v. M/s. Parle Exports (P) Ltd; , it was observed by the Apex Court that while interpreting ... Commercial Tax Officer, Calcutta and others : , and M/s. Parle Exports (P) Ltd., cases (supra), it was observed that where exemptions were concerned, the conditions
Collector of Central Excise v. Parle
Exports P. Ltd. [(1989) 1 SCC 345 : 1989 SCC (Tax) 84] Applying the
principle of these decisions, that
Shri Narasimhamurthy again relied on certain observations in CCE v. Parle Exports (P) Ltd. (1988 (38) ELT 741 (SC) = 1989 (1) SCC 345, in support ... establish his case. Indeed, in the very case of Parle Exports (P) Ltd. relied upon by Shri Narasimhamurthy, it was observed:
"While interpreting
Tata Motors Ltd. vs Commissioner Of Service Tax Mumbai-Ii on 8 January, 2019
IN
giving full
play bestowing wider and liberal construction. The ratio of
Parle Exports Case (supra) deduced as follows:
"Do not extend or widen
giving full play bestowing wider and liberal
construction. The ratio of Parle Exports Case (supra) deduced as follows: "Do
not extend or widen
Industries, 1992 (58) E.L.T. 105 (T);
( 8) CCE v. Parle Exports
rejecting the claim of reliance of appellants on Parle Exports 1988(38) ELT 741 sc), he rejected the refund, vide his Order
