TMI Blog1993 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12th August, 1986 together with declaration form dated 25-7-1986 addressed by the applicant; (2) Letter dated 1st September, 1986 addressed by the applicant to the Excise Department; (3) Letter dated 10th September, 1986 addressed by the applicant to the Central Excise Department; (4)Letter dated 24th September, 1986 together with 5 Exhibits addressed by the applicant to the Central Excise Department; (5) Letter from the Excise Department to the applicant dated 8-9-1986; (6) Letter dated 13th October, 1986 addressed by the applicants to the Central Excise Department; and (7) Copy of appeal filed by the applicant before Collector of Central Excise (Appeals), Bombay. 3. Arguing on the application, Shri J.F. Pochkhanwala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The genuineness of the said documents was not disputed. Moreover, these documents must be forming the part of the record of the Excise Department concerned. Therefore, there should be no hesitation in taking on record the said documents. Likewise, the copy of the Memorandum of Appeal filed before the Collector (Appeals), as mentioned at Serial No. 7, may also be taken on record, to appreciate the contentions of the appellants raised in the Memorandum of Appeal before him. 5. In the result, we allow the application and take on record all the said 7 documents. The respondents would be at liberty to rebut the said documents by producing the documentary evidence, if so advised. Application No. E/733/92-C 6. Through this application the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a S. Vora, Mrs. S.S. Mistry, and Mrs. Jivan S. Kanedia, it may be stated that the appellants have, in fact, not filed the affidavits of these ladies and what they have filed are only the photo copies of their alleged affidavits. From these photo copies of the affidavits we find that, all are identically worded and typed on 6th April, 1987 and attested by the Notary on 8-4-1987. For ready reference identical matter of these affidavits may be reproduced as under :- 1. I constantly apply Sticker Kumkum on my forehead to denote my happy married status. I do this as a Hindu Housewife since traditionally, this habit of proper grooming has been ingrained in me. 2. I have been shown the Sticker Kumkum manufactured by M/s. Pankaj Plastics. I sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1952 SCR 674 : (AIR 1952 SC 317), the Apex Court observed as follows :- We wish, however, to observe that the verification of the affidavits produced here is defective. The body of the affidavit discloses that certain matters were known to the Secretary who made the affidavit personally. The verification however states that everything was true to the best of his information and belief. We point this out as slipshod verifications of this type might well in a given case lead to a rejection of the affidavit. Verifications should invariably be modelled on the lines of Order XIX, Rule 3, of the Civil Procedure Code, whether the Code applies in terms or not. And when the matter deposed to is not based on personal knowledge the sources of info ..... X X X X Extracts X X X X X X X X Extracts X X X X
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