https://www.taxtmi.com/caselaws?id=81237 A stay application under the CEGAT (Procedure) Rules, 1982 had to be supported by a proper affidavit sworn by the appellant or an authorised agent. An unattested, merely verified statement did not meet the legal requirements of an affidavit, because verification alone could not substitute for the prescribed oath and formalities under the procedural rules and the Code of Civil Procedure. The defect was therefore not cured by filing a verified statement, and the stay application was treated as defective and dismissed. en-us Wed, 20 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81237 A stay application under the CEGAT (Procedure) Rules, 1982 had to be supported by a proper affidavit sworn by the appellant or an authorised agent. An unattested, merely verified statement did not meet the legal requirements of an affidavit, because verification alone could not substitute for the prescribed oath and formalities under the procedural rules and the Code of Civil Procedure. The defect was therefore not cured by filing a verified statement, and the stay application was treated as defective and dismissed. Case-Laws Central Excise Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81237