https://www.taxtmi.com/caselaws?id=45844 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. en-us Thu, 20 Jul 2000 00:00:00 +0530 Wed, 14 Jul 2010 11:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45844 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. Case-Laws Central Excise Thu, 20 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45844