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2010 (5) TMI 169 - HC - Central ExciseService of order – period of limitation for filing of an appeal - manufacture of aerated water falling under the head No.22.01 and 22.02 of the Schedule to the Central Excise Tariff Act, 1985 - Larger Bench of the Tribunal vide order dated 28.8.2006 replied the reference on the ground that despatch of adjudication order by speed post/registered post would not amount to a valid service in the absence of proof of actual delivery of speed post. Order of the Appellate Tribunal is under challenge before us in the writ petition. – Held that: - that 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 assessee 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. – decided in favor of revenue
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