[Civil Appeal No. 9730 of 2003]. The present appeal calls in question the legal substantiality of the judgment and order dated 23.04.2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, 'the Tribunal') in Appeal No. E/577/2001-B whereby the Tribunal, placing reliance on the decision Sanden Vikas (India) Ltd. v. C.C.E., New Delhi[1], opined that the issue raised by the revenue is covered by the said decision and, therefore, the appeal was sans merit and did not warrant any interference. At the outset, it is apt to note that when the matter was listed before a two-Judge Bench on 25.3.2015, the following order came to be passed:- "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. v. Collector of Central Excise, New Delhi, 2003 (153) E.L.T. 3 (S.C.) and on that basis, the appeal of the respondent was allowed.
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