https://www.taxtmi.com/caselaws?id=80314 A certificate of posting was held insufficient to prove that an appeal had been duly presented within limitation under Section 35 of the Central Excises & Salt Act, 1944. In the absence of evidence of actual receipt, the appellant had to establish presentation by cogent proof, and a mere assertion that the letter was posted did not discharge that burden. The presumption of correctness under Section 114(g) of the Indian Evidence Act, 1872 supported the Collector's statement that no such letter had been received. The appeal was therefore treated as time-barred, and the rejection of the appeal was upheld. en-us Thu, 04 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 10:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80314 A certificate of posting was held insufficient to prove that an appeal had been duly presented within limitation under Section 35 of the Central Excises & Salt Act, 1944. In the absence of evidence of actual receipt, the appellant had to establish presentation by cogent proof, and a mere assertion that the letter was posted did not discharge that burden. The presumption of correctness under Section 114(g) of the Indian Evidence Act, 1872 supported the Collector's statement that no such letter had been received. The appeal was therefore treated as time-barred, and the rejection of the appeal was upheld. Case-Laws Central Excise Thu, 04 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80314