[Order per : P.G. Chacko, Member (J)]. - These three appeals of the Revenue are against three different orders passed by the Commissioner of Central Excise (Appeals), Raipur. These involve a common issue, which is whether the Rockwool/Slagwool and products thereof manufactured and cleared by the respondents during the relevant periods of disputes are classifiable under Heading No. 68.03 of the CET Schedule as claimed by the Department or under Heading No. 68.07 of the said Schedule as claimed by the assessee. In the order impugned in Appeal No. E/639/2003, ld. Commissioner (Appeals) has classified the goods under Heading No. 68.03, while in the orders impugned in the other two appeals, ld. Commissioner (Appeals) held that the goods were correctly classifiable under Heading No. 68.07. The latter classification was ordered in view of this Tribunal’s decision in the case of Minwool Rock Fibres Ltd. v. CCE, Bhopal [ (Tri. - Del.) = 2002 (52) RLT 1024 (CEGAT - Del.)].
2. We have examined the records and heard both the sides.
3. Ld. SDR argued in support of the classification under Heading No. 68.03 by relying on the following decisions of the Tribunal :-
(i) Commissioner of Central Excise, Hyderabad v. Rockwool (India) Pvt. Ltd. [ (Tri. - Bang.)]
(ii) NGP Industries Ltd. v. CCE, JSR [ (Tri. - Kol.)].
4. The ld. Counsel for the respondents relied on the decision in Minwool Rock Fibres Ltd. case (supra) and claimed that the subject goods were appropriately classifiable under Heading 68.07.
5. We have considered the submissions. As we are confronted, in these cases, with conflicting decisions of different co-ordinate Benches of the Tribunal, we have no option but to refer the issue to a Larger Bench in keeping with judicial discipline. Accordingly, we direct the Registry to place the files before the Hon’ble President for constituting a Larger Bench to examine and decide on the aforesaid classification issue.