Verification in appeal filings treated as a substantive requirement, leading to dismissal for non-compliance.

Verification of an appeal under Rule 11 of the CEGAT (Procedure) Rules was treated as a substantive requirement, not a mere formality, because it operates as a solemn confirmation of the truth of the pleadings. The appeal remained unsupported by proper verification despite repeated notices, and the defect was not cured. On that basis, the procedural non-compliance was held sufficient to justify dismissal of the appeal.

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Issues: Whether the appeal was liable to be dismissed for non-compliance with the verification requirement under Rule 11 of the CEGAT (Procedure) Rules.

Analysis: The appeal was not supported by verification in the proper form despite repeated notices. Verification was treated as a substantive requirement and not a mere formality, since it is a solemn undertaking as to the truth of the contents of the appeal. The failure to cure the defect was held to be a procedural lapse that could not be condoned in the circumstances.

Conclusion: The appeal was dismissed for non-compliance with Rule 11 of the CEGAT (Procedure) Rules.

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