https://www.taxtmi.com/caselaws?id=76804 Service of an adjudication order under Section 37C is effective when delivered by registered post to a person purporting to represent the company, unless lack of authority is affirmatively rebutted with credible material such as a board resolution or comparable evidence. In the absence of such rebuttal, the acknowledgment attracts the presumption of regularity under Section 114(e) of the Evidence Act and supports a finding of valid service. Where service is treated as effected on 11-2-2005 and the appeal is filed much later on 30-8-2005, the appeal is time-barred beyond the condonable period and the appellate authority has no power to condone the delay. en-us Thu, 15 Oct 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76804 Service of an adjudication order under Section 37C is effective when delivered by registered post to a person purporting to represent the company, unless lack of authority is affirmatively rebutted with credible material such as a board resolution or comparable evidence. In the absence of such rebuttal, the acknowledgment attracts the presumption of regularity under Section 114(e) of the Evidence Act and supports a finding of valid service. Where service is treated as effected on 11-2-2005 and the appeal is filed much later on 30-8-2005, the appeal is time-barred beyond the condonable period and the appellate authority has no power to condone the delay. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76804