https://www.taxtmi.com/caselaws?id=2930 Service of an adjudication order by registered post creates only a rebuttable presumption, and where the surrounding facts support non-receipt the appeal cannot be rejected purely on limitation. The remand required the appellate authority to decide the matter afresh on merits, but the authority instead dismissed it without supplying the order-in-original despite repeated requests. Since effective exercise of the appellate remedy required access to the order, the technical objection to service was not accepted. The assessee was to be supplied a copy of the order-in-original and allowed to pursue the appeal before the Commissioner (Appeals) on merits. en-us Wed, 21 Sep 2005 00:00:00 +0530 Wed, 16 Apr 2008 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2930 Service of an adjudication order by registered post creates only a rebuttable presumption, and where the surrounding facts support non-receipt the appeal cannot be rejected purely on limitation. The remand required the appellate authority to decide the matter afresh on merits, but the authority instead dismissed it without supplying the order-in-original despite repeated requests. Since effective exercise of the appellate remedy required access to the order, the technical objection to service was not accepted. The assessee was to be supplied a copy of the order-in-original and allowed to pursue the appeal before the Commissioner (Appeals) on merits. Case-Laws Central Excise Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2930