8. The Company failed to make payments to the Petitioner as promised, despite issuing cheques to the Petitioner. Thereafter, the Petitioner through their Advocate’s letters/notices dated 10th May, 2012 and 26th June, 2012 called upon the Company to pay the outstanding dues of the Petitioner. Interestingly, thereafter the Company by its Advocate’s letter dated 28th May, 2012, for the first time made several allegations against the Petitioner qua the delivery of goods to the Company, which complaints/allegations completely lack in bonafides. The same allegations are repeated by the Company in reply to the statutory notice served on the Company by the Petitioner. The envelope containing the copy of the Petition sent through Courier at the registered address of the Company, is returned with the remark 'company is closed'. Since the Petition was served at the registered address of the Company, which address on that day was shown as the Registered Office of the Company in the record of the Registrar of Companies, the said Petition is deemed to have been served on the Company, though the same has been returned with the remark 'company is closed'. As stated hereinabove, I am prima facie satisfied that an amount of Rs. 29,92,948/- is due and payable by the Company to the Petitioner. In my view, the objections raised by