https://www.taxtmi.com/caselaws?id=77008 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. en-us Wed, 19 May 2010 00:00:00 +0530 Tue, 18 Nov 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77008 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. Case-Laws Central Excise Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77008