Deemed service by registered post can bar a delayed appeal when dispatch to the correct address is proved and unrebutted.

An adjudication order dispatched by registered post to the assessee's correct address was treated as duly served because there was no evidence that the article was returned undelivered. Service by registered post gives rise to a presumption of completion, and that presumption can be rebutted only by cogent evidence, which was not produced. Receipt of a copy later on request did not override the earlier deemed service. On that basis, the appeal before the Commissioner (Appeals) was held to be time-barred and its dismissal was justified.

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Issues: Whether an adjudication order dispatched by registered post to the correct address is deemed to have been served so as to make the subsequent appeal time-barred.

Analysis: The order was shown to have been sent by registered post to the address furnished by the assessee, and there was no evidence that the article was returned undelivered. In such circumstances, service is presumed to be complete. The later receipt of a copy on request does not displace the earlier deemed service. The presumption of service arising from dispatch to the correct address can be rebutted only by cogent evidence, which was not produced. The legal position was applied with reference to the statutory rule of service by registered post and the allied presumptions under the law.

Conclusion: The order was validly served, the appeal before the Commissioner (Appeals) was beyond limitation, and the dismissal of the appeal was justified.

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