https://www.taxtmi.com/caselaws?id=785255 Service of an adjudication order at the registered business address recorded in departmental records gives rise to a rebuttable presumption of due service, and that presumption is not displaced without cogent evidence of a changed address or other material. On that footing, service was treated as complete when the order-in-original was sent by speed post to the recorded address. The appeal before the Commissioner (Appeals) was therefore treated as filed beyond the maximum condonable period, and the appellate authority had no power to extend limitation further on equitable grounds. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785255 Service of an adjudication order at the registered business address recorded in departmental records gives rise to a rebuttable presumption of due service, and that presumption is not displaced without cogent evidence of a changed address or other material. On that footing, service was treated as complete when the order-in-original was sent by speed post to the recorded address. The appeal before the Commissioner (Appeals) was therefore treated as filed beyond the maximum condonable period, and the appellate authority had no power to extend limitation further on equitable grounds. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785255