ORDER

1. Delay condoned and leave granted in SLPs (C) Nos. 9271-78 of 2003.

2. This order shall dispose of Civil Appeals Nos. 2747 of 2001 and 6261 of 2003 filed by the asses sees and Civil Appeals @ Special Leave Petitions (C) Nos. 9271-78 of 2003, filed by the Revenue. The point of law canvassed is common in these appeals.

3. Civil Appeals Nos. 2747 of 2001 and 6261 of 2003 have been filed under Section 35-L(b) of the Central Excise Act, 1944 (for short "the Act") against Final Order No. 326 of 2000 dated 19-7-2000 and Final Order No.. 462 of 2002-A dated 24-9-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeal No. E/801l89-C and Appeal No. E/1250/2002-A whereby the Tribunal dismissed the appeals filed by the assessees whereas Civil Appeals @ Special Leave Petitions (C) Nos. 9271-78 of 2003 have been filed by the Revenue against Final Order No. CI/2019-26/WZB/2002 dated 23-7-2002 passed by the Tribunal in Appeals Nos. E149 to 153 and 447 to 449/2001-Mum.whereby the Tribunal allowed the appeals filed by the respondents.

4. The facts are stated from Civil Appeal No. 2747 of 2001 (M/s Nizam Sugar Factory).

5. The Depart