TMI Blog1985 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector, Central Excise, Indore, had filed an appeal against the said order mentioning in column 3 of the appeal that no copy of the Order-in-Appeal dated 30.9.1984 had been received by the Collector in spite of telegrams. An application for stay had also been filed along with the appeal. Subsequently since the registry had informed the appellant Collector that as the Order-in-Appeal relates to six different appeals, the appellant Collector will have to file five supplementary appeals. It is thereafter that five supplementary appeals have been filed. In connection with those supplementary appeals applications have been filed for condonation of delay and also mentioning that as separate appeals had been filed in pursuance of the directions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in which he has sworn that the copy of the Order dated 30-9-1984 had not at all been received from, the Collector (Appeals) in spite of telegraphic request also and that it was after the receipt of the copy sent to the Assistant Collector who had in turn sent it to the applicant Collector under his Letter dated 4-1-1985 that the appeals had been prepared and filed. When Shri Kaul was asked whether his clients controvert the contents of the said affidavits, he stated that his clients do not do so and the facts stated in the affidavit may be taken as correct. 5. The argument for the applicant Collector is that it was from the date of receipt of the copy of the order intended for the Collector that limitation would commence to run with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the order was put into transmission by being posted, irrespective of the fact that whether it had actually reached the Collector or not, is not acceptable. 8. Shri Kaul further referred to the provisions of Section 27 of the General Clauses Act, Section 3(c) of the Indian Post Office Act, Section 114 of the Evidence Act and the decisions of Harcharan Singh v. Shiv Rani (AIR 1981 S.C. 1284) and Ganga Ram v. Phulwati (AIR 1970 Allahabad 446). 9. Section 27 of the General Clauses Act is to the effect that where under any Act a document is required to be served by post then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, prepaying and posting by Regd. post a letter containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court judgment cited by Shri Kaul it is found stated at Page 1288, referring to the provisions of Section 27 of the General Clauses Act as well as Section 114 of the Evidence Act, that these presumptions are rebuttable and that in the absence of proof to the contrary the presumption of proper service of effective service would arise. To similar effect is the decision of the Allahabad High Court also. 11. In the present instance it has been already noted that an affidavit has been sworn to by an officer in the office of the applicant Collector that the Order-in-Appeal dated 30-9-1974 (sic) had not at all been received in the office of the applicant Collector and that in spite of subsequent telegrams also the copy has not yet been rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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