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    <title>2022 (1) TMI 1142 - CESTAT CHENNAI</title>
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    <description>The Tribunal found the Show Cause Notices issued by the Directorate of Revenue Intelligence to be void from the beginning, in line with the Supreme Court&#039;s ruling in Canon India Pvt. Ltd. As a result, the challenged orders were overturned, and the appeals were granted with any necessary relief. Additionally, the appeal from M/s. Mining Machinery Service was abated due to the proprietor&#039;s passing, as per Rule 22 of the CESTAT (Procedure) Rules, 1982. The judgment was delivered on 27.1.2022.</description>
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      <description>The Tribunal found the Show Cause Notices issued by the Directorate of Revenue Intelligence to be void from the beginning, in line with the Supreme Court&#039;s ruling in Canon India Pvt. Ltd. As a result, the challenged orders were overturned, and the appeals were granted with any necessary relief. Additionally, the appeal from M/s. Mining Machinery Service was abated due to the proprietor&#039;s passing, as per Rule 22 of the CESTAT (Procedure) Rules, 1982. The judgment was delivered on 27.1.2022.</description>
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