Vedanta Limited vs Union Of India on 4 January, 2023
Author: Murahari Sri Raman
Bench
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
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
Pappu Sweets and Biscuits”) and Collector of Excise v. M/s Parle Exports (P)
Ltd18 were cited for the argument that the words used
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Author: Aravind Kumar
Bench: Aravind
would suffer from the vice of
arbitrariness.
7. CCE v. Parle Exports (P) Ltd., (1989) 1 SCC
345, is relied on to contend that ... words employed,
those things that would apparently not be included.
13. Parle Exports (P) Ltd. (supra) considered the
question whether the non-alcoholic beverages manufactured