M/S Bihar Caustic & Chemical Ltd. Now ... vs The State Of Jharkhand on 9 May, 2018
point in the case of Collector of Central Excise versus Parle Exports
(P) Ltd , reported in (1989) 1 SCC 345 and in the case ... Shri Narasimhamurthy again relied on certain
observations in CCE v. Parle Exports (P) Ltd. , in support
of strict construction of a provision concerning
exemptions. There