https://www.taxtmi.com/caselaws?id=54775 Presumption of service by registered post was treated as rebuttable where the assessee repeatedly sought a copy of the adjudication order and the record supported non-receipt. The limitation-based rejection was therefore not sustained, because the dispute could not be shut out without first supplying the order and allowing a statutory appeal. Following the earlier remand, the matter had to be examined on merits, and the Commissioner (Appeals) was directed to decide the appeal substantively after service of the order-in-original. en-us Wed, 21 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54775 Presumption of service by registered post was treated as rebuttable where the assessee repeatedly sought a copy of the adjudication order and the record supported non-receipt. The limitation-based rejection was therefore not sustained, because the dispute could not be shut out without first supplying the order and allowing a statutory appeal. Following the earlier remand, the matter had to be examined on merits, and the Commissioner (Appeals) was directed to decide the appeal substantively after service of the order-in-original. Case-Laws Central Excise Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54775