Collector of Central Excise v. Parle
Exports P. Ltd. [(1989) 1 SCC 345 : 1989 SCC (Tax) 84] Applying the
principle of these decisions, that
giving full
play bestowing wider and liberal construction. The ratio of
Parle Exports Case (supra) deduced as follows:
"Do not extend or widen
giving full play bestowing wider and
liberal construction. The ratio of Parle Exports case
[CCE v. Parle Exports
Collector
of Central Excise, Bombay-I & Anr. Vs. M/s. Parle Export (P)
Ltd., AIR 1980 SC 644, the Hon'ble Supreme Court
Collector
of Central Excise, Bombay-I & Anr. Vs. M/s. Parle Export (P)
Ltd., AIR 1980 SC 644, the Hon'ble Supreme Court
Collector
of Central Excise, Bombay-I & Anr. Vs. M/s. Parle Export (P)
Ltd., AIR 1980 SC 644, the Hon'ble Supreme Court
been their submission throughout that the total
quantity of sugar exported by them as per these shipping
bills tally with the sugar cleared by them ... Novopan India Ltd [1994 (73) ELT 769 (SC)];
o Parle Exports (P) Ltd [1989 (1) SCC 345];
o Rajasthan Spinning and Weaving Mills
exporter within three
months from the date of the Let Export Order (LEO)‟
2|Page C/12215/2019
Therefore, the present appeal was filed ... exports were made during
the period 10.09.2013 to 31.03.2015, the said period is squarely covered in
3|Page C/12215/2019
the case of parle
Shri Jasmine Jayantilal Thadeshwar )
residing at 302, Madhupuri Bldg., )
Baptista Road, Vile Parle (W) Mumbai )
2. State of Maharashtra ) ..Respondents
(Original Accused)
Ms Anuradha ... offence under various provisions of Customs Act 1962 and Imports and
Exports (Control) Act 1947.
2 At the outset, I have to note that since
Asst Cit 11(1)(2), Mumbai vs Sahastra Exports P. Ltd, Mumbai on 11 December, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT ... Assessment Year :2009-10)
ACIT-11(1)(2) Vs. M/s. Sahastra Exports
Room No.1, Ground Floor Pvt.Ltd.
Aaykar Bhawan, M.K.Marg
