Vedanta Ltd vs Jodhpur 1 on 27 November, 2019
18. No doubt delivery through speed post in ordinary course be
presumed to have been complied with the provisions of Section 37C of
CEA, 1944 ,unless the speed post returned back by the postal
authorities as undelivered, however, it is a rebuttable presumption and
the addressee could rebut through evidences that the speed post has
not been delivered to him. This principle has been laid down by the
Hon'ble Madhya Pradesh High Court in the case of Indore Municipal
Corporation vs. Commissioner of Central Excise, [2016 (338) ELT 567
(MP)].