Collector Of Central Excise, Bombay-I & ... vs Parle Exports (P) Ltd on 22 November, 1988
Equivalent citations: 1989 AIR 644, 1988 SCR SUPL ... PETITIONER:
COLLECTOR OF CENTRAL EXCISE, BOMBAY-I & ANR.
Vs.
RESPONDENT:
PARLE EXPORTS (P) LTD.
DATE OF JUDGMENT22/11/1988
BENCH:
MUKHARJI, SABYASACHI
Collector of Central Excise, Bombay1 and Anr. v.
Parle Exports (Pvt.) Ltd. , (1989) 1 SCC 345;
Commissioner of Customs (Import), Mumbai v. Konkan
Synthetic ... Relying on the decision
55
in Collector of Central Excise vs. Parle Exports (P)
Ltd. , (1989) 1 SCC 345, it was held “Do not extend
Shri Narasimhamurty again relied on
certain observations in CCE v. Parle
Exports (P) Ltd., [(1989) 1SCC 345: 1989
SCC (Tax) 84] in support of strict ... establish his case.
Indeed, in the very case of parle
Exports (P) Ltd. relied upon by Shri
Narasimhamurty, it was observed: (SCC
p.357, para
lector of Central Excise, Bombay and Anr. v. Messrs Parle
Exports (P) Ltd., [1989] 1 SCC 345, distinguished.
Francis Bennion: "Statutory Interpretation ... Collector of Central Excise, Bombay and Anr. v. Messrs
Parle Exports (P) Ltd. , [1989] 1 SCC 345 to support his
contention that where exemptions were
wherein, B.P.
Jeevan Reddy, J., referring to CCE vs. Parle Exports (P) Ltd. [(1989) 1
SCC 345], opined :
"We agree with the above ... decision in Hindustan Aluminium Corporation (referred
to in Parle Export), rendered by a Bench comprising
Tulzapurkar and R.S. Pathak, JJ., is concerned, it only
wherein, B.P. Jeevan Reddy, J., referring to CCE v. Parle Exports (P) Ltd. , opined:
We agree with the above statement of law except insofar ... decision in Hindustan Aluminium Corporation (referred to in Parle Export), rendered by a Bench comprising Tulzapurkar and R.S. Pathak, JJ., is concerned, it only
Collector of
Central Excise, Bombay I and Another Vs. M/s. Parle Exports (P) Ltd.
[(1989) 1 SCC 345] for raising the contention that ... notification had been constructed on administrative side.
In M/s Parle Exports (supra), it was observed:
"17 The notification must be read
existing claims or basis for claims against parle (Exports)
Limited or any of its affiliates which would affect the
rights of Coca Cola under
Shri Narasimhamurty again relied on certain observations in CCE v. Parle
Exports (P) Ltd, [1989] 1 SCC 345, in support of strict construction ... establish his case.
Indeed, in the very case of Parle Exports (P) Ltd. relied upon by Shri
Narasim-hamurthy, it was observed :
"While interpreting
notification liberally. In
Collector of Central Excise v. Parle Exports (P) Ltd. , AIR
1989 644 this Court while accepting that exemption clause
should be construed
