https://www.taxtmi.com/caselaws?id=233497 Service of an adjudication order dispatched by registered post to the assessee's furnished correct address is presumed complete where there is no evidence of its return as undelivered. A copy subsequently obtained on request does not displace the earlier deemed service. This presumption may be rebutted only by cogent evidence showing that service was not effected. On these principles, the appeal before the Commissioner (Appeals) was beyond the limitation period, and its dismissal was justified. en-us Mon, 28 May 2012 00:00:00 +0530 Wed, 10 Apr 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233497 Service of an adjudication order dispatched by registered post to the assessee's furnished correct address is presumed complete where there is no evidence of its return as undelivered. A copy subsequently obtained on request does not displace the earlier deemed service. This presumption may be rebutted only by cogent evidence showing that service was not effected. On these principles, the appeal before the Commissioner (Appeals) was beyond the limitation period, and its dismissal was justified. Case-Laws Service Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233497