Apex Court in case of Collector of Central
Excise Versus Parle Export (P) Ltd. reported in 1988 (38) ELT
741 (SC) confirmed the demand ... decision in case of Collector of
Central Excise Versus Parle Export (P) Ltd. (Supra) to hold
that the Notification must be read as a whole
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
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
Para 2
d. Collector of Central Excise Vs M/s Parle Exports (P) Ltd., (1989) 1 SCC
345 Para 17
It was contended ... Collector of Central Excise Vs M/s Parle Exports (P) Ltd., (1989) 1 SCC
345.
In none of the said cases there was any repugnancy
Chemicals and Pharmaceuticals (P) Ltd. , (2005) 3 SCC 541; CCE v. Parle Exports (P) Ltd., (1989) 1 SCC 345 : 1989 SCC (Tax) 84; Commr
hurdle is crossed, the notification is constructed liberally [see CCE v. Parle
Exports (P) Ltd. [CCE v. Parle Exports
Malwa Industries Ltd., (2009) 12 SCC 735 and CCE v. Parle Exports (P)
Ltd., (1989) 1 SCC 345)]
24. The Apex Court
Malwa Industries Ltd., (2009) 12 SCC
735 and CCE v. Parle Exports (P) Ltd., (1989) 1 SCC 345)]
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giving full play
bestowing wider and liberal construction. The ratio of Parle Exports
case [CCE v. Parle Exports
India Steel Summit Private Limited vs Ce & Cgst Noida on 9 February, 2024
CUSTOMS
