2015 (11) TMI 1411 - HC - Central Excise

Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee - High Court dismissed the appeal filed by Revenue against the decision of Tribunal 2010 (3) TMI 700 - CESTAT, BANGALORE ; wherein tribunal held that statement could not be used to find evasion. High Court dismissed the appeal by holding that Court has dismissed an appeal previously. Hence, this appeal is also dismissed.

Summary

The High Court of Andhra Pradesh dismissed the appeal on an identical issue, with no order as to costs. Miscellaneous petitions pending shall also stand closed.