ORDER From the reading of the impugned order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”), it transpires that the Tribunal followed decision of this Court in the case of this very respondent assessee titled Sanden Vikas (India) Ltd. Vs Collector of Central Excise, New Delhi, [2003] 2 Supreme 821 : [2003] 153 ELT 3 and on that basis, the appeal of the respondent was allowed. The Revenue challenging the aforesaid order in the present appeal, contended that the judgment of this Court in Sanden Vikas (India) Ltd. Vs Collector of Central Excise, New Delhi, [2003] 2 Supreme 821 : [2003] 153 ELT 3 requires reconsideration. This is specifically stated in the synopsis and the list of dates. We further find that on 8-12-2003, an order was passed by this Court admitting the present appeal after condoning the delay in filing the appeal. In view thereof, we are of the opinion that the matter needs to be heard by a three-Judge Bench. Ordered accordingly. The Registry is directed to obtain necessary instruction in this regard from the Hon’ble the Chief Justice of India for listing of this matter before a three-Judge Bench.