2015 (5) TMI 409

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..... ribunal in the case of Micropure Parenterals Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai-III [2005 (10) TMI 114 - CESTAT, MUMBAI] referred - - Decided in favour of assessee. - Civil Appeal No(s). 1799-1800/2005, CA No. 86/2007 - - - Dated:- 5-5-2015 - A. K. Sikri And Rohinton Fali Nariman, JJ. For the Appellants : Ms Meenakshi Arora , Sr. Adv. Mr Vasav Anantharaman , Adv. M/s Ap .....

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..... f the Revenue, the Mumbai Bench of the Tribunal has classified these very goods under Heading 3003.10 as claimed by the assessee. That is the reason that in one case the appeal was filed by the assessee and in the second case appeal was filed by the Revenue. We find that because of the aforesaid conflict of decisions of the two Benches, matter was referred to the larger Bench which has settled the .....

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