real ownership and control of the brand was with M/s. Parle Exports Ltd. and not to Limca Flavour and Fragrance Ltd., therefore proceedings were ... Limca Flavour and Fragrance Ltd., but by M/s. Parle Exports Ltd. who were not entitled to small scale industries exemption benefit. Since the goods
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 Narasimhamurthy, it was observed.
"While interpreting
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 Narasimhamurthy, it was
observed.
"While interpreting
Manjeet Singh Bhatia, Chandigarh vs Assessee on 26 May, 2016
I N T H E
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
21
the very case of Parle Exports (P) Ltd. relied upon by Shri
Narasimhamurthy, it was observed.
"While interpreting
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 Narasimhamurthy, it was
observed.
"While interpreting
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
Narasimhamurthy, it was observed.
"While interpreting
Globe Precision Ind. Pvt. Ltd., Solan vs Assessee on 3 May, 2016
1
IN THE
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 Narasimhamurthy, it was observed.
"While interpreting
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 Narasimhamurthy, it was observed.
"While interpreting
