https://www.taxtmi.com/caselaws?id=83158 Postal despatch of an order-in-original, when shown not to have been returned undelivered, supports a presumption of service under Section 114 of the Indian Evidence Act, 1872. A bare denial of receipt, especially where unsupported by evidence from the consultant who obtained a copy of the order, is insufficient to displace that presumption. On those facts, the applicant failed to prove non-service and also failed to establish sufficient cause for delay, so condonation of delay was rejected. en-us Fri, 18 Dec 1992 00:00:00 +0530 Mon, 11 Jul 2011 13:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83158 Postal despatch of an order-in-original, when shown not to have been returned undelivered, supports a presumption of service under Section 114 of the Indian Evidence Act, 1872. A bare denial of receipt, especially where unsupported by evidence from the consultant who obtained a copy of the order, is insufficient to displace that presumption. On those facts, the applicant failed to prove non-service and also failed to establish sufficient cause for delay, so condonation of delay was rejected. Case-Laws Customs Fri, 18 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83158