https://www.taxtmi.com/caselaws?id=45893 The Supreme Court did not finally decide whether DRI officers were competent to issue the show cause notice. It noted that the Tribunal may have overlooked a notification that could empower DRI officers, and therefore left the competence and validity question open for fresh examination in remand proceedings. The assessing officer has been directed to consider whether any notification validates the notice and to record findings accordingly. The appeal was dismissed subject to this observation, without any conclusive ruling on the merits of the competence issue. en-us Mon, 19 Mar 2001 00:00:00 +0530 Wed, 14 Jul 2010 13:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45893 The Supreme Court did not finally decide whether DRI officers were competent to issue the show cause notice. It noted that the Tribunal may have overlooked a notification that could empower DRI officers, and therefore left the competence and validity question open for fresh examination in remand proceedings. The assessing officer has been directed to consider whether any notification validates the notice and to record findings accordingly. The appeal was dismissed subject to this observation, without any conclusive ruling on the merits of the competence issue. Case-Laws Customs Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45893