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
Collector of Central Excise, Bombay-I and Anr. vs.
M/s.Parle Exports (P) Ltd., (1989) 1 SCC 345;
( ii) Novopan India Ltd., Hyderabad
Tata Motors Ltd. vs Commissioner Of Service Tax Mumbai-Ii on 8 January, 2019
IN
rules of common sense and logic. As explained in CCE v. Parle Exports
Sunrise Stainless P Ltd vs Ahmedabad-Iii on 6 December, 2019
Customs, Excise & Service
basis of computerized sheets of sales figures maintained by M/s. Parle
Exports Ltd. whom the figures were sent by the assessee, the Tribunal
case of Collector of Central Excise,
Bombay-I and Anr. Vs. Parle Exports (P) Ltd. (1990) 183 ITR 624 (SC), he submitted
that
Assessment Year :2009-10)
DCIT, CC-8(4) Vs. M/s Acro Exports Trade
th
Room No. 658, 6 Floor Pvt.Ltd.
Aaykar Bhawan ... Floor, Sunteck Centre,
Mumbai-400 020 37-40 Subash Road
Vile Parle(E)
Mumbai-400 057
PAN/GIR No.AAHCA6693B
(Appellant) .. Respondent
2012
M/s. Snejay Gems
Street, Vaihhav
Parl, Flat No 6,
Gokipura, Surat
2 25.8.2004 Anuj Exports 20.01 15000 3,00f150
204, Sapna
Apts,
Maiidharpura
Court in March 1986.
17. In T. J. Stephen v. Parle Bottling Co. (P) Ltd.
MANU/SC/0528/1988 : (1988) Cri LJ 1095, this
Court ... charges against the accused
under Section 5 of the Import and Exports (Control)
Act, 1947. The Court held that it would
