https://www.taxtmi.com/caselaws?id=202994 Presumption of service from postal dispatch applies only when the order is sent to the correct address, and that presumption was rebutted here because the impugned orders were addressed to an address where the managing director was not residing and there was no reliable proof of effective service. The appeal was therefore treated as within time, making the delay-condonation application infructuous. Ex parte appellate orders passed without effective notice, hearing, or communication of the pre-deposit direction were set aside, and the matters were remanded for fresh decision after granting the appellants a proper opportunity of hearing in accordance with natural justice. en-us Mon, 31 May 2010 00:00:00 +0530 Fri, 29 Apr 2011 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202994 Presumption of service from postal dispatch applies only when the order is sent to the correct address, and that presumption was rebutted here because the impugned orders were addressed to an address where the managing director was not residing and there was no reliable proof of effective service. The appeal was therefore treated as within time, making the delay-condonation application infructuous. Ex parte appellate orders passed without effective notice, hearing, or communication of the pre-deposit direction were set aside, and the matters were remanded for fresh decision after granting the appellants a proper opportunity of hearing in accordance with natural justice. Case-Laws Central Excise Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202994