https://www.taxtmi.com/caselaws?id=360263 An order dispatched by registered post to the correct address was treated as duly communicated on the date of dispatch, because section 37C(2) of the Central Excise Act, 1944, made applicable to proceedings under the Finance Act, 1994, deems service when an order is tendered or delivered by post. A bare affidavit asserting later receipt, without independent rebuttal evidence, was insufficient to displace the presumption arising from registered-post dispatch supported by postal records. On these facts, the delay remained unexplained and the appeal was barred by limitation and not entertainable. en-us Mon, 09 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360263 An order dispatched by registered post to the correct address was treated as duly communicated on the date of dispatch, because section 37C(2) of the Central Excise Act, 1944, made applicable to proceedings under the Finance Act, 1994, deems service when an order is tendered or delivered by post. A bare affidavit asserting later receipt, without independent rebuttal evidence, was insufficient to displace the presumption arising from registered-post dispatch supported by postal records. On these facts, the delay remained unexplained and the appeal was barred by limitation and not entertainable. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360263