TMI Blog2013 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Evidence Act 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits today that adjudication order was received by the appellant on 25.11.2010 and thereafter appeal was filed before the Commissioner (Appeals) on 14.2.2011. We do not find any evidence to show that the order despatched by registered post on 3.10.2007 was returned back to the authority. In absence of such evidence, it is clear that the order was served on the appellant at the address given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bhilwara Zila Ex-ser. Welfare Sahakari Samiti vs. Dy. Commissioner, Central Excise, Div., Bhilwara where we have found that plea of wrong service on a different person was defence of the assessee but the assessee failed to prove that. We had dismissed that appeal. Such order has been upheld by the Honble High Court of Rajasthan in the case of Bhilwara Zila Ex-ser. Welfare Sahakari Samiti vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the factory or warehouse or other place of business. In the present case, the assessee has not alleged even a single word that the envelope containing the order was not having the correct address. So also, the ratio laid down in Para 9 of judgement of Honble High Court of Punjab Haryana being most relevant is reproduced below for convenient reading:- 9.We have carefully perused the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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