ORDER : In view of paragraphs 12 and 17 of the judgment of Three-Judge Bench of this Court in the case of Triveni Glass Limited v. Union of India and Ors., reported in 2005 (3) SCC 484 , we are of the view that the assumption made in the referral Order dated 23rd March, 2006, to the effect that the decision of this Court in Triveni Glass Limited (supra) is in conflict with the judgment of another Bench of this Court in Mahalakshmi Glass Works (P) Limited v. Collector of Central Excise, Bombay, reported in 1988 (Supp) SCC 601, is erroneous. On the contrary, the judgment of this Court in Triveni Glass Limited (supra) in turn follows the judgment in Mahalakshmi Glass Works (P) Limited (supra). 2. For the above reasons, the Order of reference dated 23rd March, 2006, is set aside and consequently, the civil appeals will be heard by the appropriate Bench in accordance with law. All arguments on merits on both sides are kept open.