Order
1. There appears to us to be an apparent conflict between the view taken earlier in CCE v. Usha Martin Industries (1997) 7 SCC 47 and the view taken in Motiram Tolaram v. Union of India (1999) 6 SCC 375, (1999) 112 ELT 749 (SCC para 12 : ELT para 12). Both are judgments of Benches of three learned Judges. This matter must, therefore, be heard by a Constitution Bench.
2. Place before the Hon'ble the Chief Justice for appropriate directions.
Court Masters