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21. Reliance has also been placed upon L.K. Advani vs Central Bureau of Investigation, 1997 SCC OnLine Del 382, wherein a Co- ordinate Bench of this Court held as under:

"87. There is another aspect of the matter. The prosecution must prove the factum of the conspiracy by evidence other than the disputed evidence i.e. the diaries and the loose sheets which have been placed on the record of this Court. It has been observed above that there is no such evidence. The alleged entries relate to past facts. The alleged entries must have been made after the disbursement. Hence they cannot be said to have been made in execution of the common intention of the conspiracy."