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2015 (10) TMI 661 - HC - Central ExciseClandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee – High Court dismissed the appeal filed by the Revenue against the decision of Tribunal [2010 (3) TMI 700 - CESTAT, BANGALORE] since an identical issue was dismissed in another appeal [2013 (9) TMI 1019 - ANDHRA PRADESH HIGH COURT]. Tribunal in the impugned order held that statement could not be used to find evasion.
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