- (1.) HEARD the learned Additional Solicitor General and perused the order of the Tribunal. The principal grievance raised on behalf of the appellant is that the Tribunal was not right in forming the opinion that the officers of the DRI are not competent to take cognizance of the matter and to issue show cause notice raising the demand. It is submitted that certain notification, empowering the DRI officers to issue show cause notice has been over -looked by the Tribunal. We clarify that it shall be open to the assessing officer, acting pursuant to the order of remand, to examine, if by virtue of certain notification, the show cause notice issued by the DRI officers was valid and competent, and if that be so, then, to record a finding accordingly. Subject to these observations, the appeal is dismissed.;