Example: The matrix
\[ \left| \begin{array}{ccc} 0 & 2 & 1 \\ 0 & 0 & 4 \\ 0 & 0 & 0 \end{array} \right| \]
is strictly upper triangular and the matrix \[ \left| \begin{array}{ccc} 0 & 0 & 0 \\ 2 & 0 & 0 \\ 3 & 0 & 0 \end{array} \right| \]
is strictly lower triangular.