https://www.taxtmi.com/caselaws?id=117462 The appeal, initially rejected as 'barred by time' by the Commissioner (Appeals), was successfully challenged before the Tribunal. The Tribunal found that the appellant's continuous pursuit of the matter since 1999 supported the claim that the order was received late. Emphasizing the rebuttable nature of the presumption of receipt in cases involving registered post, the Tribunal remanded the matter to the Commissioner (Appeals) for a decision on merits, ultimately disposing of the appeal by way of remand. The judgment underscores the importance of actively pursuing legal matters and providing supporting documentation like affidavits in such cases. en-us Mon, 20 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117462 The appeal, initially rejected as 'barred by time' by the Commissioner (Appeals), was successfully challenged before the Tribunal. The Tribunal found that the appellant's continuous pursuit of the matter since 1999 supported the claim that the order was received late. Emphasizing the rebuttable nature of the presumption of receipt in cases involving registered post, the Tribunal remanded the matter to the Commissioner (Appeals) for a decision on merits, ultimately disposing of the appeal by way of remand. The judgment underscores the importance of actively pursuing legal matters and providing supporting documentation like affidavits in such cases. Case-Laws Customs Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117462