Rebuttable presumption of service by registered post prevented limitation from barring appeal; matter had to be decided on merits.

Presumption of service by registered post was treated as rebuttable where the assessee repeatedly sought a copy of the adjudication order and the record supported non-receipt. The limitation-based rejection was therefore not sustained, because the dispute could not be shut out without first supplying the order and allowing a statutory appeal. Following the earlier remand, the matter had to be examined on merits, and the Commissioner (Appeals) was directed to decide the appeal substantively after service of the order-in-original.

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Issues: Whether the appeal could be rejected as time-barred on the basis that the adjudication order was served by registered post, and whether the matter had to be decided on merits after the earlier remand.

Analysis: The remand order had required the lower appellate authority to decide the dispute afresh on merits. The record showed that the assessee had repeatedly sought a copy of the adjudication order and the recovery proceedings had been pursued without supplying it. The presumption of service arising from dispatch by registered post was treated as rebuttable on the facts, particularly where the assessee had not been given the order and there was material supporting its claim of non-receipt. In these circumstances, the controversy could not be shut out on limitation alone and the demand had to be examined substantively.

Conclusion: The limitation-based rejection was not sustained. The assessee was to be supplied a copy of the adjudication order, permitted to file an appeal within the statutory period from service, and the Commissioner (Appeals) was directed to decide that appeal on merits.

Final Conclusion: The dispute was sent back for fresh appellate consideration on merits after service of the order-in-original on the assessee.

Ratio Decidendi: Where service of an adjudication order by registered post is disputed and the assessee has not been furnished a copy despite repeated requests, the presumption of service is rebuttable and the matter should be decided on merits rather than rejected as barred by limitation.

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