https://www.taxtmi.com/caselaws?id=446688 Properly addressed and posted adjudication documents attracted deemed service under Section 37C of the Central Excise Act, 1944 and Section 27 of the General Clauses Act, 1897, so the limitation objection could be decided on the available service record as a mixed question of fact and law. The appellant had special knowledge of receipt issues but failed to prove non-service or supply of an alternate address, and the existing dispatch evidence, acknowledgements, and surrounding circumstances justified an adverse inference. Rejection of the appeal on limitation without a separate notice did not violate natural justice because no prejudice was shown, and the appeals were held time-barred. en-us Fri, 08 Dec 2023 00:00:00 +0530 Fri, 08 Dec 2023 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446688 Properly addressed and posted adjudication documents attracted deemed service under Section 37C of the Central Excise Act, 1944 and Section 27 of the General Clauses Act, 1897, so the limitation objection could be decided on the available service record as a mixed question of fact and law. The appellant had special knowledge of receipt issues but failed to prove non-service or supply of an alternate address, and the existing dispatch evidence, acknowledgements, and surrounding circumstances justified an adverse inference. Rejection of the appeal on limitation without a separate notice did not violate natural justice because no prejudice was shown, and the appeals were held time-barred. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446688