https://www.taxtmi.com/caselaws?id=84396 Dispatch of the hearing notice and dismissal order by registered post, supported by the outward register, raised the statutory presumption of service under Section 114 of the Indian Evidence Act. That presumption was rebuttable, but a bare denial was insufficient; the correspondence relied on did not displace service of the hearing notice fixed for 13-2-1991. As the applicant failed to rebut service, the request to set aside the dismissal and restore the appeal was rejected. en-us Thu, 06 Apr 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84396 Dispatch of the hearing notice and dismissal order by registered post, supported by the outward register, raised the statutory presumption of service under Section 114 of the Indian Evidence Act. That presumption was rebuttable, but a bare denial was insufficient; the correspondence relied on did not displace service of the hearing notice fixed for 13-2-1991. As the applicant failed to rebut service, the request to set aside the dismissal and restore the appeal was rejected. Case-Laws Customs Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84396