2002 (12) TMI 84

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....12/15th October, 1993 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/1502/92-D reported in 1996 (81) E.L.T. 609. 3. It is a case of the appellant that appellant had applied for and obtained permission for clearance of semi-finished goods i.e. floor coverings or felt falling under sub-heading 5702.20 and 5702.90, under Rule 56B of the Central Excise Ru....

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....acts as well as on the evidence brought on record. He drew our attention to the contention which was raised in that matter by the learned Counsel for the appellant-assessee before the Tribunal as narrated in paragraph 6. As against this, learned Counsel appearing for the appellant submitted that same item was all throughout manufactured by the appellant, there is no change of manufacturing process....