That companytention was adjudicated upon and finally it was accepted by the Tribunal.
Hence, this appeal.
This appeal is filed against the judgment and order dated 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.
It was the companytention of the Department that the aforesaid semi finished goods, were felt on which excise duty was payable under Heading 56.02.
Heard the learned Counsel for the parties.
It is a case of the appellant that appellant had applied for and obtained permission for clearance of semi finished goods i.e. floor companyerings or felt falling under sub heading 5702.20 and 5702.90, under Rule 56B of the Central Excise Rules, from their factory for the purpose of latexing at the factory premises of some other person at Faridabad.
