2013 (1) TMI 550

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..... urported service thereof by the postal authority with supporting document acknowledging the receipt, a presumption would arise of proper service of such document and such presumption would be rebuttable - Held that:- Entire issue is based on disputed questions of fact. Commissioner (Appeals) as well as the Tribunal held that the service of the order was complete. - Appeal dismissed. - 15 .....

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..... fe. In fact, his case is that his wife never received and signed such document. At one stage, the appellant approached this Court by filing a writ petition being Special Civil Application No.2273 of 2009 seeking certified copy of the Order-In-Original. This Court made such copy available to him and the petition was, therefore, disposed of on 20.08.2009. The appellant thereafter preferred appeal .....

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..... ispatch of a document through Registered Post A.D. and purported service thereof by the postal authority with supporting document acknowledging the receipt, a presumption would arise of proper service of such document. He, however, submitted that such presumption would be rebuttable. In the present case, the appellant had made all efforts to rebut such a presumption. We are of the opinion that t .....

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