2013 (5) TMI 83

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.... dispute that adjudication order was passed on 28.9.2007, and according to the order recorded by learned Commissioner (Appeals), said order was despatched by registered post on 3.10.2007 which was intended to be delivered on the address given by the appellant. Taking the date of despatch of the order into consideration, learned Commissioner (Appeals) noticed that when the appeal came before him af....

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....at the original copy sent by registered post was not received by appellant. 2. We have been hearing grievance like above frequently in the Tribunal.In existence of evidence of service on a date before limitation, there is nothing to doubt on the manner service of order by public officers. Presumption of service shall be in favour of the public officer acting in good faith unless that is controv....

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....e following principles of law was appreciated in Para 6 of judgement which reads as under: 6. from the perusal of sub-section (2) of Section 37C of the 1944 Act. we have no hesitation to hold that the envelope containing the order was dispatched under Registered A.D. Post on the correct address. Therefore, it shall be deemed to have been served on the date on which the letter is tendered or del....

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....re of the view that it can safely be said that sending the order at correct address by registered post is a sufficient compliance of Section 37C of the 1944 Act. It is for the assesse to rebut the presumption of service by cogent evidence that in fact order was never served upon him. In the present matter, assessee failed to discharge his burden and sending the order by registered post at the corr....