https://www.taxtmi.com/caselaws?id=174168 Where the appellate authority and tribunal found no proof of collusion between the supplier and the assessee, the High Court held that the appeals were not entertainable in view of the binding Supreme Court precedent in Commissioner of Central Excise v. Lajya Dyeing & Bleaching Works. Applying that authority, the Court concluded that, absent proof of collusion, no further adjudication on the merits was warranted and the appeals had to be rejected. en-us Wed, 20 Aug 2008 00:00:00 +0530 Thu, 18 Jan 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174168 Where the appellate authority and tribunal found no proof of collusion between the supplier and the assessee, the High Court held that the appeals were not entertainable in view of the binding Supreme Court precedent in Commissioner of Central Excise v. Lajya Dyeing & Bleaching Works. Applying that authority, the Court concluded that, absent proof of collusion, no further adjudication on the merits was warranted and the appeals had to be rejected. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174168