- (1.) Civil Appeal Nos. 2619-20 of 1991 : in view of the decisions of this Court in belarpur Sugar and Allied Industries Ltd. v Collector of Central Excise, Aurangabad 1999 (4) SCC 103) and neoli Sugar Products Factory Ltd. v. Commissioner of Central Excise, Kanpur (1999 (9) SCC 195) , these appeals are allowed, the order of the Customs, excise and Gold (Control) Appellate Tribunal is set aside and it is held that the appellant would be entitled to the benefit of the Notification in question with effect from 1st May, 1982 to 30th September, 1982. No costs. Civil Appeal Nos. 1742-44 of 1991 :
(2.) In view of the ratio of decisions of this court in Belarpur Sugar and Allied Industries ltd. (supra) , and Neoli Sugar Products Factory ltd. (supra) , these appeals are also allowed, the order of the Customs, Excise and gold (Control) Appellate Tribunal is set aside and it is held that the appellant would be entitled to the benefit of the Notification dated 27th april, 1983. No costs.;