1. SH. RIAZ AHMAD, C. J.---The impugned judgment is being assailed both by the petitioners as well as the Government of Pakistan. The precise question requiring authoritative determination is the effect of two judgments delivered by this Court in the cases reported as Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan (1992 SCM R 1652) and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd. (2000 SCM R 1266). In this view of the matter, we grant leave to appeal in these cases. Since a short question is involved, therefore, office is directed to fix these appeals within four months at Islamabad.