https://www.taxtmi.com/caselaws?id=42337 Certificate of posting was treated as sufficient evidence of despatch of the appeals, and the Tribunal accepted the factual finding that they would ordinarily have reached the appellate authority within limitation. On that basis, no question of law survived from the record; even if the referred issues were treated as legal questions, the proper inference was that despatch by certificate of posting was proved and timely receipt could be presumed in the ordinary course of postal transit. The questions were answered in favour of the assessee and against the Revenue. en-us Thu, 10 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 15:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42337 Certificate of posting was treated as sufficient evidence of despatch of the appeals, and the Tribunal accepted the factual finding that they would ordinarily have reached the appellate authority within limitation. On that basis, no question of law survived from the record; even if the referred issues were treated as legal questions, the proper inference was that despatch by certificate of posting was proved and timely receipt could be presumed in the ordinary course of postal transit. The questions were answered in favour of the assessee and against the Revenue. Case-Laws Customs Thu, 10 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42337