2018 (6) TMI 1484

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....rchana Wadhwa, Member (Judicial) Shri Ashok Anand, Advocate - for the appellant Shri P. Juneja, D.R. - for the respondent JUDGEMENT Per Ms. Archana Wadhwa: All the appeals are being disposed of by a common order as they arise out of the same set of investigations and confirmation of duties and imposition of penalties are based upon the same evidences leading to a conclusion of clandestine....

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....of M/s Monu Steels read with the statements without there being any corroborative evidence. 3. 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 Compan....