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
Collector of Central Excise v. Parle Exports Ltd. 1988 (38) E.L.T. 741; City of Henderson v. George Delker ... Central Excise v. Ballarpur Industries. ***
Collector of Central Excise v. Parle Exports Ltd. *
Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Limited
exemption Notification in the case of Collector of Central Excise v. Parle Export (P) Ltd. as reported in (1989) 19 E.C.C. page ... observations in Collector of Central Excise, Bombay-I and Anr. v. Parle Exports (P) Ltd. [1989 (1) SCC 345] in support of strict construction
Supreme Court in the
case of Collector of Central Excise Vs Parle Exports Pvt Ltd
reported in 1998 (38) ELT 741 (SC) held that ... under
G.S.T.
15. In Collector of Central Excise Vs Parle Exports Pvt
Ltd1 , the Hon'ble Supreme Court held that it will
above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Private Limited exceeds Rs. 30 lakhs. He directed that proper ... above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Pvt. Limited exceeds Rs. 30 lakhs. That means
judgment of the Supreme Court in the case of CCE v. Parle Exports (P ) ltd., 1988 (38) ELT 741 (SC) wherein the Apex Court ... without authority of law. The Supreme Court has held in Parle Exports (P) Ltd. as under:-
"The Notification must be read as a whole
Ruling rendered in the case of Collector of Central Excise v. Parle Exports (P) Ltd. as reported ... case of Bharat Forge & Press Ind. Ltd., Tract Parts Corpn., Parle Exports Pvt. Ltd.
10. On a careful consideration of the pleas made
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
Narasim-hamurthy, it was observed :
"While interpreting
notification liberally. In
Collector of Central Excise v. Parle Exports (P) Ltd. , AIR
1989 644 this Court while accepting that exemption clause
should be construed
derogation, of that purpose. [811F]
800
Collector of Central Excise v. Parle Exports (P) Ltd.,
[1989] 1 SCC 345 and Tata Oil Mills ... sense
and logic. As explained in Collector of Central Excise v.
Parle Exports (P) Ltd. , [1989] 1 SCC 345 at p. 357 and Tata
