2002 (7) TMI 371

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.... Ms. K.A. Mishra, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - This appeal is against the order-in-appeal, dated 26-2-2002 passed by the Commissioner of Central Excise (Appeals), New Delhi. 2. We have heard the learned Advocate for the appellants and the learned SDR on the stay application as well as the appeal filed by the appellants. The learned Advocate for....

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.... learned DR argues that there is a change of tariff heading after processing of the fabric resulting in coated fabrics classifiable under Chapter 59, the goods have also got marketability as the same is being returned to the trader who in turn is selling the same to garment manufacturers. In this case, the appellants had not got any registration and had never declared to the Excise authorities reg....