https://www.taxtmi.com/caselaws?id=472155 Section 27 of the General Clauses Act, 1897 creates a rebuttable presumption that a postal communication was served when properly dispatched. Where an order-in-appeal was dispatched shortly after issue, an assertion of non-receipt requires credible supporting material to displace that presumption. Failure to pursue the appellate process or make enquiries about the order for nearly two years undermines an explanation for delayed filing. The 820-day delay was treated as inordinate and unexplained, so condonation was refused. en-us Thu, 27 Nov 2025 00:00:00 +0530 Wed, 30 Sep 2026 22:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472155 Section 27 of the General Clauses Act, 1897 creates a rebuttable presumption that a postal communication was served when properly dispatched. Where an order-in-appeal was dispatched shortly after issue, an assertion of non-receipt requires credible supporting material to displace that presumption. Failure to pursue the appellate process or make enquiries about the order for nearly two years undermines an explanation for delayed filing. The 820-day delay was treated as inordinate and unexplained, so condonation was refused. Case-Laws Central Excise Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472155