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    <title>2022 (1) TMI 1141 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the Department&#039;s appeal, holding that the show cause notice issued by the Principal Additional Director General, DRI lacked jurisdiction, rendering subsequent proceedings invalid. The Tribunal deemed the order passed by the Principal Commissioner unsustainable and did not delve into the appeal&#039;s merits due to the jurisdictional flaw.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the Department&#039;s appeal, holding that the show cause notice issued by the Principal Additional Director General, DRI lacked jurisdiction, rendering subsequent proceedings invalid. The Tribunal deemed the order passed by the Principal Commissioner unsustainable and did not delve into the appeal&#039;s merits due to the jurisdictional flaw.</description>
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