2003 (8) TMI 48

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..... l - Decided against Revenue. - 4423 of 1997 - - - Dated:- 27-8-2003 - S. Rajendra Babu and G.P. Mathur, JJ. [Order]. - The Tribunal proceeded on the basis of an earlier judgment in Collector of Central Excise, Pune v. Frozen Foods (P) Ltd. - 1987 (27) E.L.T. 195, wherein it was held that the commodity - Spert in question itself was exempted from tax. Therefore, the question of valuation .....

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