TMI Blog2019 (8) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... t does not bear any resemblance to the names of the employees listed in certificate of the Chartered Accountant. It would appear that the mail intended for the applicant had been delivered to an individual whose connection with the applicant is not decipherable. While dispatch suffices to evidence service, it is open to the addressee to rebut the presumption with circumstantial evidence of non-delivery. This is not a final disposal of the appeal and there is no determent to anyone in doing so. In the present case, we are satisfied that the material on record suffices to hold that appeal has been filed in time and is maintainable. There are no reason to accept the contention of the applicant that the miscellaneous application is infructuo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras in Ru s Marketing and Creative Unit v. Commissioner of Service Tax, Coimbatore [2018 (11) G.S.T.L. 113 (Mad.)], Learned Chartered Accountant points out that evidence of receipt suffices for determining the relevant date. 3. Learned Authorised Representative, on the other hand, submits that on enquiries carried out, the Department of Posts, Government of India informed the order has been dispatched in time and that the enclosed delivery manifest of Bhayander (West) sub-office-401 101 evidences at Sr. No. 5 that impugned order was served on the representative of the applicant whose signature was autographed therein on 21st March, 2018. He submits that, in terms of Section 34 of General Clauses Act, 1897 and the certification by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. It may not serve to clarify the inadequacy of process of service in the facts of the issue before us. There is no doubt that the impugned order had been dispatched by speed post but that does not necessarily imply service on the addressee as the signature on the delivery manifest does not bear any resemblance to the names of the employees listed in certificate of the Chartered Accountant. It would appear that the mail intended for the applicant had been delivered to an individual whose connection with the applicant is not decipherable. While dispatch suffices to evidence service, it is open to the addressee to rebut the presumption with circumstantial evidence of non-delivery. This is not a final disposal of the appeal and there is no de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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