COLLECTOR OF CENTRAL EXCISE Vs. WANDER LTD.

JUDGEMENT

(1.) The Tribunal proceeded on the basis of an earlier judgment in Collector of Central Excise, Pune v. Frozen Foods (P) Ltd. - , wherein it was held that the commodity - Spelt in question itself was exempted from tax. Therefore, the question of valuation would not arise. We do not think we should interfere with the order made by the Tribunal.

(2.) Mr. Ranjit Kumar, learned Senior Advocate appearing for the appellant, however, brings to our notice a subsequent decision of the Tribunal in Wander Ltd. v. Collector of Central Excise, Bombay - , in which the product - Spelt is held to be only an edible preparation and not a dairy product. The claim made by the respondent that it was exempted from duty could not be disputed at all as it was exempted in view of the decision in 1987 27 ELT 195. Hence the question of valuation did not arise for consideration.

(3.) The parties could not avail of the benefit of decision in 1999 110 ELT 735, as the decision thereto was rendered much later.