1977 (8) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m, therefore deciding them through this single order. In her above order the Asstt. Collector has taken action 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. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s truck for transport of sumggled goods and that it was used for the transport of tobacco without his knowledge. The 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. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....factured tobacco in place of manufactured tobacco. The goods receipt describes transport of manufactured tobacco, in place 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 ....