2002 (12) TMI 84

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..... 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 Rules, from their factory for the .....

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..... e 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 and that the item on which ex .....

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