- (1.)Heard the learned counsel for the parties.
(2.)This appeal is filed against the judgment and order dated 12-10- 1993/15-10-1993 passed by the Customs, Excise and Gold (Control) appellate Tribunal, New Delhi in United Felts and Carpets v. CCE.
(3.)It is the case of the appellant that the appellant had applied for and obtained permission for clearance of semi-finished goods i. e. floor coverings of felt falling under Sub-Headings 5702.20 and 5702.90, under Rule 56-B of the Central Excise Rules, from their factory for the purpose of latexing at the 294 factory premises of some other person at Faridabad. It was the contention of the Department that the aforesaid semi-finished goods were "felt" on which excise duty was payable under Heading 56. 02. That contention was adjudicated upon and finally it was accepted by the Tribunal. Hence, this appeal.