Whether the Learned Commissioner (Appeals) as-well-as Learned CESAT, New Delhi were justified in non-considering the letters addressed to dealers/distributors which were
tenant. Section 12 of the Act provides for a deeming clause for cesation to occupy a building by landlord or tenant. The word "landlord
plays etc; training of health staff in NCD clinics and starting Tobacco Cesation Services in the NCD clinics;integration of Tobacco Cessation Services with
MMRC along with pedal edema and palpatations and got relieved with activity cesatation. On the basis of all these problems, it is argued that
