Deemed service by registered post to the correct address triggers limitation; actual physical delivery proof is unnecessary.

Service of an adjudication order by registered post to the correct address constitutes valid deemed service under Section 37C of the Central Excise Act, and actual proof of physical delivery is not required where the statute authorises service by post. The presumption of delivery under Section 27 of the General Clauses Act and Section 114 of the Evidence Act applies to properly addressed registered post, and it can be rebutted only by cogent evidence of non-service. On the facts, the order was sent to the correct address and no rebuttal was produced, so limitation for appeal began to run from deemed service in favour of the Revenue.

---

---

Issues: Whether dispatch of an adjudication order by registered post to the correct address amounts to valid service under Section 37C of the Central Excise Act, 1944, so as to start limitation for appeal without proof of actual delivery.

Analysis: Section 37C permits service by tendering the order or by sending it by registered post with acknowledgment due, and deems service to have taken place on the date the order is tendered or delivered by post. The Court also relied on the statutory presumption flowing from Section 27 of the General Clauses Act, 1897 and the corresponding presumption of delivery for properly addressed registered post under Section 114 of the Indian Evidence Act, 1872. On the facts, the order had been sent to the correct address and there was no rebuttal by the assessee showing non-service.

Conclusion: Dispatch of the order by registered post to the correct address constituted valid deemed service, and actual proof of physical delivery was not required; the issue was answered in favour of the Revenue.

Ratio Decidendi: Where a statute authorises service by registered post, proper dispatch to the correct address creates a deemed service and a rebuttable presumption of delivery, which can be displaced only by cogent evidence of non-service.

---