ORDER 1. The present appeal has been filed under Section 35-L(b) of the Central d Excise Act, 1944 (for short "the Act") impugning Final Order No. 925/2000-B dated 20-6-2000 in Appeal No. E/2677 of 1994-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal"), rejecting the appeal filed by the appellant assessee. 2. The appellants are engaged in the manufacture of malleable cast iron (MCI) inserts. These inserts are meant for the manufacture of concrete e sleepers for exclusive use by the Indian Railways. The appellant assessee was served with a show-cause notice dated 25-2-1994 under Section II-A of the Central Excises and Salt Act, 1944 on the ground that there was suppression of facts by the assessee regarding classification thereby making themselves eligible and taking the benefit of Notification No. 223/88-CE issued by the Central Government, Ministry of Finance. The show-cause notice, apart from holding that the assessee was not entitled to the benefit of Notification No.223/88-CE, also demanded differential duty for the exemption already availed by the assessee by suppression and misstatement. The appellants filed their objections to the notice on both counts viz. on merits as well as on limitation, which were rejected by the Collector of Central Excise, Nagpur (for short "the assessing authority") vide his Order-in-Original No. 27 of 9 1994. The assessing authority while holding the notice to be beyond the period of limitation and therefore bad in law, decided against the assessee on merits. 3. Aggrieved against the aforesaid order passed by the assessing authority, the appellant assessee filed Appeal No. E/2677 of 1994-B before the Tribunal, which was rejected vide the Tribunal's Final Order No. 925/2000-B dated 20-6-2000. It affirmed the decision of the assessing authority to the effect that the assessee is not entitled to the exemption under Notification No. 223/88-CE. The said order of the Tribunal dismissing the appeal preferred by the assessee against the order of the assessing authority, is under challenge in the present appeal. 4. Heard counsel appearing for the assessee as well as for the Department. 5. Without going into the other facts, it may be stated that the Tribunal in Hindustan Gas and Industries Ltd. v. CCEI laid down the test that the inserts required a precision machining to come out of the exemption notification. 4. Heard counsel appearing for the assessee as well as for the Department. 5. Without going into the other facts, it may be stated that the Tribunal in Hindustan Gas and Industries Ltd. v. CCEI laid down the test that the inserts required a precision machining to come out of the exemption notification. The Tribunal in the said judgment in paras 7, 8 and 9 observed, thus: (ELT pp.4l4-l5) "7. Before the introduction of the new Tariff from 1-3-1986, these inserts were classified as castings of iron and steel. They were not being classified under Tariff Item 68 of the Tariff. In Tata Iron and Steel Co. Ltd. v. Union of India the Supreme Court had gone to deal with the forged products in rough machined conditions. The Supreme Court observed that machining and polishing is done to remove excess surface skin from the forged product and was incidental or ancillary to the manufacture of forged products as per Section 2(j) of the Central Excise Act, 1944. In that case before the Supreme Court, the goods were supplied to the Railways in rough machined condition under which excess skin or manufacturing defects were removed and those products were subsequently precision machined by the Railways themselves at their workshops before being put to use. The Supreme Court observed that the duty was payable at two stages viz. under Tariff Item 26-AA on the forged products and under Tariff Item 68 on the completion of the manufacture of finished goods. They added that since the precision machining is done at Railways' workshops, the appellant in that case was not liable to pay duty under Tariff Item 68. 8. In the case before us, there is nothing on record to show that the inserts required any precision machining or that any such machining was done by the appellants. We, therefore, consider that only the first stage duty under Heading 73.07 was chargeable, which had already been paid by the appellants. Heading 73.07 is extracted below: Heading No. Description of goods 73.07 Castings of iron or steel, not elsewhere specified in this Chapter or in Chapter 72. 9. It is also seen that the matter is covered by the Tribunal's decision in Shivaji Works Ltd. v. CCE. Heading 73.07 is extracted below: Heading No. Description of goods 73.07 Castings of iron or steel, not elsewhere specified in this Chapter or in Chapter 72. 9. It is also seen that the matter is covered by the Tribunal's decision in Shivaji Works Ltd. v. CCE. The learned JDR has also referred to the Board's Circular No. 225/59/96-CX dated 1-7-1996, which had been issued by the Board after the Tribunal's decision in Shivaji Works Ltd. referred to above. The Board's clarification also supports the case of the appellants." In the aforesaid case, it was held by the Tribunal that the inserts did not a require any precision machining and, therefore, the inserts produced by the assessees were entitled to the exemption provided in Notification No. 208/83CEo 6. The notifications in the present case with which we are concerned is Notification No. 223/88-CE which was succeeded by Notification No. 275/88-CE. Both these notifications are the same in content. The Department b accepted the decision in Hindustan Gas and Industries Ltd. v. CCE' and did not file any appeal thereagainst. Having accepted the said decision, the Department was not entitled to reagitate the same. 7. This Court in Birla Corpn. Ltd. v. CCE4 relying upon an earlier decision of this Court, held that the Department having accepted the principles laid down in the earlier case cannot be permitted to take a contra C stand in the subsequent cases. In para 5 of the said judgment it was observed, thus: (SCC p. 97) "5. In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving identical issue d was not pressed and was therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in Pepsico India Holdings Ltd. cannot be permitted to take the opposite stand in this case. If we were to permit them to do so, the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary." 8. If we were to permit them to do so, the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary." 8. Since the point involved in the present case is identical to the point decided in Hindustan Gas and Industries case' and the Department having accepted the principle laid therein to the effect that the inserts did not require any precision machining or that any such machining was done by the appellant, cannot be permitted to take a stand different than the principles laid down in the earlier case. 9. The aforesaid decision of the Tribunal in Hindustan Gas and Industries easel, amongst other decisions, was relied upon by the assessee before the Tribunal as noticed by the Tribunal in para 10 and dealt with in para 12 of the impugned final order, the Tribunal held that this case has no applicability to the present case. The Tribunal has, in fact, not deliberated on the said decision of a coordinate Bench of the same Tribunal and, without 9 examining the ratio therein, simply held the same to be inapplicable to the present case. 10. Assuming even if it were to disagree with the test laid down in Hindustan Gas and Industries easel in order to maintain the judicial propriety in decision-making, the Tribunal ought to have referred the matter to a larger Bench, which it did not do. If a Bench of coordinate jurisdiction does not agree with a Bench of the same strength, then it should refer the matter to a larger Bench and refrain from taking upon itself not to follow such decision and take a contra view. This inevitably leads to uncertainty and creates confusion. This practice must be deprecated at all costs. 11. A Bench of coordinate jurisdiction must not disregard the decision of the same strength on its own on an identical question. The rationale of this rule is the need for consistency, certainty and predictability in the administration of justice. Classification of particular goods adopted in earlier decisions must not be lightly disregarded in subsequent decisions, lest such judicial inconsistency shake public confidence in the administration of justice. The rationale of this rule is the need for consistency, certainty and predictability in the administration of justice. Classification of particular goods adopted in earlier decisions must not be lightly disregarded in subsequent decisions, lest such judicial inconsistency shake public confidence in the administration of justice. It is undoubtedly vital in the administration of justice that those exercising judicial power must have the necessary freedom to doubt the correctness of an earlier decision if and when subsequent proceedings bring to light what is perceived by them as an erroneous decision in the earlier case. In such circumstances, it is reasonable and indeed efficacious to refer the case to a larger Bench. 12. For the foregoing reasons, the impugned orders are set aside and the appeal is allowed with costs. The assessees would be entitled to the benefit under Exemption Notification No. 223/88-CE.