(1) HEARD counsel on both sides. (2) LEARNED counsel appearing for the Revenue places reliance on a judgment of this Court in Indian Petro-Products Mfg. (P) Ltd. v. CCE. Learned counsel appearing for the appellant assessee submits that the judgment in Indian Petro-Products case requires reconsideration in the light of the decision rendered by a Constitution Bench of this Court in Hyderabad Industries Ltd. v. Union of India and also the judgments of this Court in Union of India v. Delhi Cloth & General Mills Co. Ltd. and in Moti Laminates (P) Ltd. v. CCE. (3) AFTER hearing learned counsel on both sides, we feel that the matter should be decided by a larger Bench. Accordingly, the Registry is directed to place the matter before the Honble the Chief Justice of India for appropriate orders.