Judgment :- (Prayer: Writ Petitions filed under Article 226 of The Constitution of India for the relief of issuance of a writ of certiorarified mandamus as stated therein.) The writ petition in W.P.No. 929 of 2002 is filed for issuance of a writ of certiorarified mandamus to call for the records comprised in the proceedings of the third respondent dt. 24.10.2001 in F.No. S8/190 (A) /98 (Pt) ACC/S Misc. 11/98-ACC (Order in Original) No. 44/20010C0MMR (ACC) and quash the same as illegal and consequently forbear the respondents from in any manner seeking to reopen or levy demand or collect differential duty from the petitioner for the alleged failure to comply with the obligations envisaged in Customs Notification No.64/88 dt. 1.3.1988 rescinded on and from 1.3.1994. 2. The writ petition in W.P.No. 930 of 2002 is filed for issuance of a writ of certiorarified mandamus to call for the records comprised in the proceedings of the second respondent dt. 15.11.1999 in F.No.2/37037/13/97 MG and quash the same as illegal and consequently direct the respondents to restore the Customs Duty Exemption Certificates already granted to the petitioner. 3. It is represented that the issue involved in these writ petitions is squarely covered by the decision of this Court in Apollo Hospitals Enterprises Ltd. Vs. Union of India ( 2001(133) ELT 58 (Mad.). Following the said decision, the orders under challenge are set aside and the matter is remitted back to the authority for reconsideration of the issue. Accordingly, the writ petitions are disposed of. Consequently, the connected W.P.M.Ps are closed. No costs.