2018 (7) TMI 259

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....ted 29.02.2017 was dispatched from division office on 07.03.2016 and received by all concerned i.e. Range office, Headquarter and Review branch within 10 or 15 days. Naturally it was received by the Appellant within the same period being in the same city. Since the Appellant has shown the date of receipt of impugned adjudication order as 12.05.2017 which is after more than one year, the onus of proof lies on the Appellant to prove that said date viz. 12.05.2017 is the actual date of receipt of impugned adjudication order by the Appellant which they have failed to discharge and hence the date of communication of order shown as 12.05.2017 in the appeal memo by the Appellant is not accepted as actual date of receipt of said order in the absenc....

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....e rules made thereunder, shall be served,- by tendering the decision, (a) order, summons or notice, or sending it by registered post with acknowledgment due, [or by speed post with proof of delivery orby courier approved by the Central Board of Excise and Customs constituted uderthe Central Boards of Revenue Act, 1963 (54 of 1963) to the person for whom it is intended or his authorized agent, if any; if the decision, order, summons (b) or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; if t....