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2012 (11) TMI 699 - AT - Service TaxService of adjudication order - Held that:- Sending the order at correct address by registered post is a sufficient compliance of section 37-C of Central Excise Act, 1944 and it is for the assessee to rebut the presumption of service by cogent evidence that in fact order was never served upon him. The appellant in the present appeal in hand failed to discharge its burden of proof - this is a case of service on any authorized person, nor the case of closure of factory nor the case of rebuttal of presumption of by appellant - both stay application and appeal fail to succeed. Accordingly both are dismissed.
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