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TMI Blog1977 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... n against the truck owner, Shri Ravi Kumar Gupta and Shri Anil Kumar Gupta of M/s. Kumar Tobacco Co., Shahdara, who are the owners of tobacco and licensed tobacco dealers. 2. The submissions made in the appeal both written and oral have been examined along with the case records. The contention on behalf of the truck owner is that he had rented his truck to the Transport Company, who loaded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he renting out of the truck by Shri Ravi Kumar Gupta is not borne out by any evidence and therefore, imposition of a penalty on him as in the Adjudication order is correct on facts and in law. I, therefore, uphold the order of the Asstt. Collector against the truck owner. 3. The plea on behalf of Shri Anil Kumar Gupta is the same, which was advanced before the Asstt. Collector that the consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of which unmanufactured tobacco was found. 4. I further observe that there has been no denial of natural justice as pleaded in the written memo of the appeal because the copy of the Panchnama and the statement of Shri Anil Kumar Gupta, Shri Sukhbir Singh, driver, Shri Prag Chand and Shri Ravi Kumar Gupta, truck owner, were duly supplied. In the personal hearing Shri Bhasin stated that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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