( 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. ( 4 ) AT the time of hearing of this appeal, learned counsel for the appellant relied upon the subsequent judgment of CEGAT in CCE v. United Felt and carpet wherein according to him similar semi-finished floor covering is held as non-excisable because it is non-marketable. Learned counsel appearing on behalf of the respondent pointed out that the aforesaid judgment depends upon facts 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 para 6. As against this, learned counsel appearing for the appellant submitted that the same item was all throughout manufactured by the appellant, there is no change of manufacturing process and that the item on which excise duty is sought to be levied was all throughout semi-finished product for manufacturing carpet and not felt as known in the market. ( 5 ) CONSIDERING the dispute involved in the matter and the subsequent judgment rendered by the Tribunal, in our view this would be a fit case for remanding it to the Tribunal for reconsideration and decision on the basis of the evidence brought on record. ( 6 ) IN the result, the appeal is partly allowed to the aforesaid extent and the matter is remitted to the Tribunal for deciding it afresh in accordance with law.