2020 (4) TMI 41

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..... Act, 1994, the service is complete by speed post by proof of delivery. Admittedly, there is a presumption that if order has not been returned back, it has been delivered/ served but there is no clear cut proof of delivery of the adjudication order on the appellant. Therefore, benefit of doubt goes in favour of the appellant and by non filing of appeal within time, the appellant has not gained anyt .....

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..... ssed the appeal as time bar as the same is filed beyond the prescribed time limit in terms of Section 85(3A) of the Finance Act, 1994. 2. The facts of the case are that the adjudication order was passed on 27.04.2018 and the same has been despatched on 27.04.2018 through speed post dated 02.05.2018 and the same did not return undelivered. Therefore, it was presumed by the learned Commissioner ( .....

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..... es made thereunder, shall be served,- (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963), to the person for whom it is intended or his authorised agent, if .....

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