sense and
logic. As explained in Collector of Central Excise v. Parle Exports
Officer Vs. Jalani Enterprises - (2011) 4 SCC 386
( e) CCE Vs. Parle Exports (P) Ltd. - 1988 (38) ELT 741
(f) McGaw Ravindra laboratories ( India
Supreme Court in the case of Parle Exports (P) Limited 1988 (38) ELT 741 (SC) and Dharmendra Textile Processors
Supreme Court in the case of CCE vs. Parle Exports P. Ltd. , 1988(38) ELT 741(SC) and in the case of CTT vs. Kajaria
Hycron Electronics, Solan vs Assessee on 27 May, 2015
1
IN THE INCOME TAX APPELLATE
interpretation. (Collector of Central Excise, Bombay-1 v. M/s.
Parle Exports (P) Ltd., ; Mangalore Chemicals and Fertilisers
Ltd. v. Deputy Commissioner of Commercial Taxes
held by this Court in Collector
of Central Excise v. Parle Exports (P) Ltd. [1989] 75
STC 105 ; (1989) 1 SCC 345 "the words
sense and
logic. As explained in Collector of Central Excise
v. Parle Exports
Proficient Equipment Solutions vs Nagpur on 24 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE
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