https://www.taxtmi.com/caselaws?id=45454 An appellate authority must record an independent finding on marketability where that issue is material to the dispute; mere reliance on an adjudication order or an earlier High Court view is insufficient. The earlier reversal was treated as technical and not a merits determination on marketability. Because the challenged order did not separately examine the pleadings, evidence, or the adjudicating authority's findings, it failed to decide the issue properly. The absence of an independent determination justified setting aside the order and remitting the matter for fresh decision. en-us Fri, 25 Feb 2000 00:00:00 +0530 Sat, 10 Jul 2010 16:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45454 An appellate authority must record an independent finding on marketability where that issue is material to the dispute; mere reliance on an adjudication order or an earlier High Court view is insufficient. The earlier reversal was treated as technical and not a merits determination on marketability. Because the challenged order did not separately examine the pleadings, evidence, or the adjudicating authority's findings, it failed to decide the issue properly. The absence of an independent determination justified setting aside the order and remitting the matter for fresh decision. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45454