https://www.taxtmi.com/caselaws?id=73101 For filing an appeal under Section 35B(3) of the Central Excises and Salt Act, limitation starts only when the order is effectively communicated to the Collector so he can exercise the right of appeal. The usual presumptions of service by post under the General Clauses Act, the Post Office Act and the Evidence Act are rebuttable, and here they were rebutted by an uncontroverted affidavit of non-receipt. As receipt was not proved, the limitation period had not begun for the main and supplementary appeals, and no condonation of delay was required. The stay applications, however, did not survive and were dismissed as infructuous. en-us Fri, 05 Jul 1985 00:00:00 +0530 Sat, 28 May 2011 10:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73101 For filing an appeal under Section 35B(3) of the Central Excises and Salt Act, limitation starts only when the order is effectively communicated to the Collector so he can exercise the right of appeal. The usual presumptions of service by post under the General Clauses Act, the Post Office Act and the Evidence Act are rebuttable, and here they were rebutted by an uncontroverted affidavit of non-receipt. As receipt was not proved, the limitation period had not begun for the main and supplementary appeals, and no condonation of delay was required. The stay applications, however, did not survive and were dismissed as infructuous. Case-Laws Central Excise Fri, 05 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73101