Judgment

B.P. JEEVAN REDDY, J.

(1) THE respondent-company manufactures coated fabrics, popularly known as "rexine cloth" in the market. The question in issue in this appeal is whether the said product falls within Tariff Item 19(III) of the Schedule to the central Excises and Salt Act, 1944 as it obtained at the relevant time. The Original Authority held that it does but the Collector (Appeals) held to the contrary. The Revenues appeal before the Customs, Excise and Gold (Control) Appellate tribunal (CEGAT) was heard by a bench of three Members. By majority, the tribunal affirmed the judgment of the Collector (Appeals). The appeal preferred by the Revenue in this court was heard in the first instance by a bench comprising one of us (B.P. Jeevan Reddy, J. and B.L. Hansaria, J.) Inasmuch as the bench entertained a doubt as to the correctness of an earlier decision of this court in Collector of central Excise, Calcutta v. Multiple Fabrics Pvt. Ltd, [a judgment rendered by a bench comprising Ranganath Misra, J. (as he then was) and G.L. Oza, J.] which constituted the sheet-anchor of the respondent case, the matter was referred to a larger bench.That is how the appe