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    <title>2022 (7) TMI 975 - CESTAT NEW DELHI</title>
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    <description>The appeal centered on the validity of duty and penalty imposed on a manufacturer of MS ingots based on third party records. The court found the Show Cause Notice deficient for not including the relevant third party company and its Director, leading to a lack of necessary parties. As a result, the court invalidated the order, setting it aside and granting the appellant benefits in accordance with the law.</description>
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      <description>The appeal centered on the validity of duty and penalty imposed on a manufacturer of MS ingots based on third party records. The court found the Show Cause Notice deficient for not including the relevant third party company and its Director, leading to a lack of necessary parties. As a result, the court invalidated the order, setting it aside and granting the appellant benefits in accordance with the law.</description>
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