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<h1>Appeal dismissed by High Court on identical issue as previous case. No costs awarded.</h1> The High Court of Andhra Pradesh dismissed an appeal on an identical issue as a previous case (C.E.A. No. 40 of 2013) by judgment dated 26-9-2013. The ... Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee – High Court dismissed the appeal filed by the Revenue against the decision of Tribunal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. The High Court of Andhra Pradesh dismissed an appeal on an identical issue as a previous case (C.E.A. No. 40 of 2013) by judgment dated 26-9-2013. The current appeal is also dismissed with no order as to costs.