Sending order at correct address by registered post is deemed to be duly served unless assessee proves otherwise

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CESTAT, NEW DELHI BENCH

Greenview Land & Building Con. Ltd.

v.

CCE, Chandigarh-II

FINAL ORDER NO. 59/A/475/12-CUS

STAY ORDER NO. ST/S/710/12-CUS.

ST/STAY NO. 953/2012

ST/A NO. 431/2012

MAY 30, 2012

We are guided by the judgment of Hon’ble High Court of Punjab & Haryana in the case of CCE v. Mohan bottling Co (P.) Ltd. 2010 (255) ELT 321 where it was held that it is for the assessee to rebut presumption of service by cogent evidence that in fact order was never served upon him. Order of Larger Bench of the Tribunal passed on 28.8.2006 in favour of the respondent was reversed. Larger Bench of Tribunal in that case had held that dispatch of adjudication order by speed post/registered post would not amount to a valid service in the absence of proof of actual delivery of speed post.Thus according to judgment of Hon’ble High Court of Punjab & Haryana in Mohan Bottling Co (P.) Ltd.’s case (supra), it can safely be said that sending the order at correct address by registered post is a sufficient compliance of section 37-C of Central Excise Act, 1944 and it is for the assessee to rebut the presumption of service by cogent evidence that in fact order was never served upon him. The appellant in the present appeal in hand failed to discharge its burden of proof, we are able to notice this is a case of service on any authorized person, nor the case of closure of factory nor the case of rebuttal of presumption of by appellant. Thus both stay application and appeal fail to succeed. Accordingly both are dismissed.