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2014 (12) TMI 1197 - AT - Service TaxRestoration of appeal - non receipt of notice - Held that:- As prior to 21-2-2014, this matter had been listed for hearing on 20-12-2013 and at that time this matter had been adjourned to 21-2-2014 and the notice in this regard had been issued by Registered post with acknowledgement due on 17-1-2014. There is no document on record to indicate that the notice was not delivered by the postal authorities and was returned undelivered. Once notice for hearing has been issued to an appellant by RPAD in accordance with the provisions of Section 37C of the Central Excise Act 1944, it has to be presumed that the notice has been received by the appellant and if the appellant disputes the receipt of the notice, burden is on him to produce positive evidence regarding non-receipt. Since no such evidence has been produced, the appellant’s plea that the notice was not received cannot be accepted. In view of this, miscellaneous application for restoration of appeal is dismissed.
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