ORDER Civil Appeals Nos. 2619-20 of 1991 In view of the decisions of this Court in Belapur Sugar & Allied a Industries Ltd. v. CCEI and Neoli Sugar Products Factory Ltd. v. CCE2 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 1-51982 to 30-9-1982. No costs. Civil Appeals Nos. 1742-44 of 1991 2. In view of the ratio of decisions of this Court in Belapur Sugar & Allied Industries Ltd. and Neoli Sugar Products Factory Ltd.2 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 27-4-1983. No costs.