Marketability and unjust enrichment issues remanded for fresh factual determination by the excise appellate authority.

Marketability of the intermediate aluminium strip was treated as a factual question requiring first-instance determination on evidence by the excise authorities. The Court also recorded the parties' agreement that unjust enrichment should be examined by the Collector (Appeals) together with marketability after both sides were given an opportunity to lead evidence. The High Court's judgment was set aside and the matter was remanded for fresh adjudication in accordance with law.

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Issues: Whether the matter should be remanded to the Collector (Appeals) for determination of the marketability of the intermediate product and the applicability of the principle of unjust enrichment.

Analysis: The question whether the intermediate aluminium strip constituted a marketable commodity was treated as essentially factual and one that should first be decided by the excise authorities on evidence. The Court also recorded the parties' agreement that the issue of unjust enrichment should be examined by the Collector (Appeals) along with the marketability question, after both sides were given an opportunity to adduce evidence. The High Court's judgment was therefore set aside and the appeal was sent back for fresh decision in accordance with law.

Conclusion: The matter was remanded to the Collector (Appeals) for fresh adjudication of the issues of marketability and unjust enrichment.

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