S.H. Kapadia, J.

1. Doubting the correctness of a two-Judge Bench decision of this Court in the case of Commissioner of Central Excise, Meerut v. Kisan Sahkari Chinni Mills Ltd., 2001 (79) ECC 236 (SC) : 2001 (132) ELT 523 (SC), a Division Bench of this Court has referred the matter to a three-Judge Bench.

2. Since common question of law and fact arises in these appeals before us, the same are disposed of by this common judgment. However, for the sake of convenience we quote hereinbelow the facts in Civil Appeal No. 7488-7492 of 2001.

POINTS FOR DETERMINATION

3. It is convenient to set out, at the outset, the question involved in these appeals. That question is: whether administrative charge collected by the sugar factory for molasses sold from the buyers/allottees on behalf of the State Government in terms of Section 8(5) of the U.P. Sheera Niyantran Adhiniyam, 1964 (hereinafter referred to as "the U.P. Act") constituted a duty or impost in the nature of a tax and consequently not includible in the value as defined in terms of Section 4(4)(d)(ii) of Central Excise Act, 1944 (hereinafter referred to as "the Act").

BACKGROUND FACTS

4. M/s. Chhata Sugar Company Ltd. Tehsil -- Chhata Distri