https://www.taxtmi.com/caselaws?id=349953 A valid excise appeal under Section 35B(2) requires a properly recorded Committee of Commissioners opinion showing application of mind; absent that, maintainability fails. The text also notes that jurisdiction to issue a show cause notice must exist on the date of issue and be supported by the relevant notification and record, failing which adjudication cannot stand. It further explains that promptly retracted statements, unsupported loose slips, and the absence of independent corroboration are insufficient to prove clandestine removal. Where the substantive allegation fails, penalty on the director also falls away. en-us Fri, 25 Aug 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349953 A valid excise appeal under Section 35B(2) requires a properly recorded Committee of Commissioners opinion showing application of mind; absent that, maintainability fails. The text also notes that jurisdiction to issue a show cause notice must exist on the date of issue and be supported by the relevant notification and record, failing which adjudication cannot stand. It further explains that promptly retracted statements, unsupported loose slips, and the absence of independent corroboration are insufficient to prove clandestine removal. Where the substantive allegation fails, penalty on the director also falls away. Case-Laws Central Excise Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349953