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(i) Emmtex Synthetics Ltd. v. CCE, New Delhi - 2003 (151) E.L.T. 170 (T)

(ii) M.M. Dyeing & Finishing v. CCE, Chandigarh - 2002 (139) E.L.T. 143 (T)

(iii) Kothari Products Ltd. v. CCE, New Delhi - 2001 (135) E.L.T. 531 (T) wherein the Appeal was allowed as the demand had been confirmed entirely on the basis of documents of the transporters without independent corroborative evidence and without questioning the alleged consignee of the goods.

8.3 The learned Senior Departmental Representative, on the other hand, relied upon the decision in the case of Magraj Patodia v. R.K. Birla, AIR 1971 Supreme Court 1295 wherein it has been held that "the fact that a document was procured by improper or even illegal means will not be a bar to its admissibility if it is relevant and its genuineness proved." He contended that documents procured from third party are admissible as evidence.