Collector of Central Excise, Bombay1 and Anr. v.
Parle Exports (Pvt.) Ltd. , (1989) 1 SCC 345;
Commissioner of Customs (Import), Mumbai v. Konkan
Synthetic ... Relying on the decision
55
in Collector of Central Excise vs. Parle Exports (P)
Ltd. , (1989) 1 SCC 345, it was held “Do not extend
Collector of Central Excise, Bombay1 and Anr.
v. Parle Exports (Pvt.) Ltd., (1989) 1 SCC 345; Commissioner of
Customs (Import), Mumbai v. Konkan Synthetic ... made. Relying on the
decision in Collector of Central Excise vs. Parle Exports (P)
Ltd. , (1989) 1 SCC 345, it was held “Do not extend
decision in Hindustan Alumunium Corporation (referred to in Parle Export), rendered by a Bench comprising Tulzapurkar and R.S.Pathak,JJ., is concerned, it only ... decision cannot therefor be understood as supporting the proposition enunciated in Parle Export with which we have disagreed. Be that as it may, the occasion
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
along with the Act
as held in case of CCE Vs Parle Exports (P) Ltd.
1998( 38) ELT 741(SC) and Orient Weaving Mills
Collector of Central Excise, Bombay-I and ors. Vs.
Parle Exports (P) Ltd., (1989) 1 SCC 345;
(ii)Kaira Dist. Co-op. Milk Producers’ Union
held by this Court in CCE v.
Parle Exports (P) Ltd. (SCC p. 357, para 17)."
22. On a conspectus of various decisions which
denied on the ground that Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. have deliberately fragmented the activity of manufacture ... held that the clearances of Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. cannot be clubbed together for the period
decision of the Apex Court in the case of Parle Exports (P) Ltd. (supra) gives the rule that a taxing entry should be understood
held by Hon'ble Supreme Court in the case of
Parle Export Pvt Ltd [1988 (38) ELT 741 (SC)]. Thus in this
(4)
Appeal
