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
6
E/51430/51534/2018
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.)