M/S Continental Cement Company vs Union Of India & Others on 2 September, 2014
5. The law i.e. as to whether the third party records
can be adopted as an evidence for arriving at the
findings of clandestine removal, in the absence of any
corroborative evidence, is well established. Reference
can be made to Hon'ble Allahabad High Court decision
in the case of Continental Cement Company Vs. Union
of India - 2014 (309) ELT 411 (All.)