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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Truck owner's appeal rejected for failure to prove rental; tobacco dealer's plea deemed untenable. Order against company upheld.</h1> The appeals were rejected as the truck owner failed to prove renting his truck and the licensed tobacco dealer's plea was deemed untenable. The order ... - The appeals were against an order by the Asstt. Collector of Central Excise in New Delhi regarding actions taken against truck owners and licensed tobacco dealers for transporting tobacco. The truck owner failed to prove he had rented his truck to a transport company, leading to the penalty being upheld. The licensed tobacco dealer's plea that unmanufactured tobacco was sent by mistake was deemed untenable. The order against the tobacco company was upheld, and both appeals were rejected.

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