https://www.taxtmi.com/caselaws?id=291091 Dispatch of an order by speed post does not conclusively prove service on the addressee where the delivery signature does not match the employees named in the supporting certificate. Presumptive service from dispatch can be rebutted by circumstantial evidence showing non-delivery to the proper recipient. On the material before it, the Tribunal accepted that the appeal was filed within the prescribed time, treated it as maintainable, and rejected the objection that the miscellaneous application had become infructuous. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 28 Oct 2020 09:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291091 Dispatch of an order by speed post does not conclusively prove service on the addressee where the delivery signature does not match the employees named in the supporting certificate. Presumptive service from dispatch can be rebutted by circumstantial evidence showing non-delivery to the proper recipient. On the material before it, the Tribunal accepted that the appeal was filed within the prescribed time, treated it as maintainable, and rejected the objection that the miscellaneous application had become infructuous. Case-Laws Service Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291091