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<h1>Appeal Allowed Due to Unsigned Notice: Orders Invalidated</h1> <h3>SPS. STEELS ROLLING MILLS LTD. Versus COMMISSIONER OF C. EX., BOLPUR</h3> The Appellate Tribunal CESTAT, Kolkata allowed the appeal due to the show cause notice being unsigned, rendering the proceeding void ab initio. The ... Show cause notice The Appellate Tribunal CESTAT, Kolkata allowed the appeal as the entire proceeding was based on an unsigned show cause notice, making it void ab initio. The appellant company's cooperation did not confer authority on the authorities. The show cause notice lacked legal authority, rendering all orders based on it invalid.