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2010 (3) TMI 959

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..... this Application for restoration of the Stay Petitions on the ground that on the date fixed for hearing of the Stay Petitions, the Applicant made a request for adjournment, which was not taken into consideration. In view of the reason explained, the Stay Order dated 9-4-2009 dismissing the Stay Petitions is recalled. The Miscellaneous Application is allowed. 3. The Revenue raised a preliminary .....

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..... presumption is that the same had been received by the Applicant and the same is not controverted by the Applicant. Further, we find that the Hon ble Madras High Court in the case of P. Bhoormal, Tirupati v. CC reported in 2000 (126) E.L.T. 65 held that normal presumption is, unless the contrary is proved, service shall be deemed to have been properly effected when a letter properly addressed, is .....

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