Mumbai - Iv & V vs Parle Export Limited on 20 January, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Excise
Mumbai - IV & V
...Appellant
Vs
Aqua Bisleri (India) Ltd.
Parle Export Limited
...Respondents
Appearance:
Shri A.K. Prasad, Authorised Representative (JCDR
Supreme Court in the matter of Collector of Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741 (SC), while contending that ... Collector of Central Excise Vs. Parle Exports (P) Ltd. reported in 1988 (38) ELT 741 are very clear in this regard.
57. In Parle Exports
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
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
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
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
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
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
