https://www.taxtmi.com/caselaws?id=100077 Marketability of the intermediate black wet lump had to be determined first because that issue went to the root of duty liability, but the appellate authority had not addressed it. The assessee's claim to exemption under Notification No. 217/86 also remained unexamined, and a finding was required on that aspect after giving a hearing. The appellate order was therefore set aside and the matter remanded to the Commissioner for fresh decision after affording a reasonable opportunity of hearing. en-us Wed, 16 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100077 Marketability of the intermediate black wet lump had to be determined first because that issue went to the root of duty liability, but the appellate authority had not addressed it. The assessee's claim to exemption under Notification No. 217/86 also remained unexamined, and a finding was required on that aspect after giving a hearing. The appellate order was therefore set aside and the matter remanded to the Commissioner for fresh decision after affording a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100077