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2013 (5) TMI 83 - AT - Service TaxPeriod of limitation - can an appeal came after 3 years, one month and 12 days, be considered to be time barred - Held that:- Carefully perusing the judgments Raja Kumari (2004 (11) TMI 515 - SUPREME COURT) with Section 37C of the 1944 Act, Section 27 of the General Clauses Act and Section 144 of the Indian 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 correct address is sufficient compliance. Against assessee.
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