TMI Blog1991 (2) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed. A notice of hearing dated 23-5-1990 was sent by registered A.D. Post and the stay application was listed for hearing on 26-6-1990. When the matter came up for hearing on the said date, the Revenue was represented by Shri M.S. Sawhney, SDR and the Bench had pointed out that in terms of Rule 28 of the CEGAT (Procedure) Rules, 1982, the stay applications should have been supported with an affidavit and on the request of the SDR the matter was adjourned to 3rd August 1990 and the Bench further ordered that a copy of the order passed on 26-6-1990 be sent to the Collector of Central Excise, Indore and to the Chief Departmental Representative, CEGAT by name to ensure that such lapses do not occur in future, and the valuable time of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an affidavit which is unattested and in the eyes of law it is a statement purported to be an affidavit. Shri Ramchandani, learned SDR stated that he had written a letter to the Collector in this regard on 31-6-1991. In spite of his best efforts the affidavit has not been filed by the Collector. He pleaded that the statement filed by the Asstt. Collector may be accepted. Shri K.G. Seth, learned Advocate, who has appeared on behalf of the respondents stated that in terms of sub-rule (6) of Rule 28, by no stretch of imagination, the statement filed by the Asstt. Collector can not be treated as an affidavit. The stay application being defective should be dismissed. 3. We have heard both the sides and have gone through the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster the oath to the deponent. Order 6 Rule 15 of the Code of Civil Procedure, 1908 is also reproduced below: - Rule 15. Verification of pleadings - (1) Save as otherwise provided by any law for the time being in force, every pleading shall be verified at the foot by the party or by one of the parties pleading or by some other person proved to the satisfaction of the Court to be acquainted with the facts of the case. (2) The person verifying shall specify, by reference to the numbered paragraphs of the pleading, what he verifies of his own knowledge and what he verifies upon information received and believed to be true. (3) The verification shall be signed by the person making it and shall state the date on which and the place at w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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