purpose for granting exemption is
irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question ... observed as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd.,
(1989) 1 SCC 345, this Court while accepting that
exemption clause
judgment of the Supreme Court in the case of CCE v. Parle Exports (P ) ltd., 1988 (38) ELT 741 (SC) wherein the Apex Court ... without authority of law. The Supreme Court has held in Parle Exports (P) Ltd. as under:-
"The Notification must be read as a whole
made. Relying on
the decision in Collector of Central Excise v. Parle Exports
(P) Ltd., (1989) 1 SCC 345, it was held ... purpose for granting exemption is
irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question
purpose for granting
exemption is irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges of this
Court considered the question ... observed as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd. ,
(1989) 1 SCC 345, this Court while accepting that exemption
clause
purpose for granting
exemption is irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges of this
Court considered the question ... observed as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd. ,
(1989) 1 SCC 345, this Court while accepting that exemption
clause
purpose for granting exemption is irrelevant and
immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges
of this Court considered the question ... observed
as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd.,
(1989) 1 SCC 345, this Court while accepting that
exemption clause
Ruling rendered in the case of Collector of Central Excise v. Parle Exports (P) Ltd. as reported ... case of Bharat Forge & Press Ind. Ltd., Tract Parts Corpn., Parle Exports Pvt. Ltd.
10. On a careful consideration of the pleas made
case of Dilip
Kumar and Others are reproduced below:
45. In Parle Exports case (supra), a Bench of two-Judges of this Court considered ... observed as follows :
"... In Collector of Central Excise v. Parle Exports (P) Ltd. , (1989) 1 SCC 345, this Court
while accepting that exemption clause
made. Relying on the decision in Collector of Central Excise v. Parle Exports (P) Ltd. ,
5 Appeal No. ST/30538/2019 ... purpose for granting exemption
is irrelevant and immaterial.
45. In Parle Exports case (supra), a Bench of two-Judges of this Court
considered the question
Relevant paragraphs of this judgment are as follows:
" 45. In Parle Exports case (supra), a Bench of two-
Judges of this Court considered ... statutory force and validity and, therefore, the exemption
11 Collector v. Parle Exports (P) Ltd. -- 1988 (38) E.L.T. 741 (S.C.)
12 Commissioner
