https://www.taxtmi.com/caselaws?id=83600 A stay application was treated as defective because the supporting affidavit was not duly attested by an Oath Commissioner, Notary Public or Magistrate. Although the deponent was an Assistant Collector and stated that he was authorised to file the appeal and had personal knowledge of the records, the absence of proper attestation made the affidavit legally invalid for supporting the stay request. The Tribunal therefore refused to entertain the application, notwithstanding the contention that the defect had been cured earlier. en-us Thu, 22 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83600 A stay application was treated as defective because the supporting affidavit was not duly attested by an Oath Commissioner, Notary Public or Magistrate. Although the deponent was an Assistant Collector and stated that he was authorised to file the appeal and had personal knowledge of the records, the absence of proper attestation made the affidavit legally invalid for supporting the stay request. The Tribunal therefore refused to entertain the application, notwithstanding the contention that the defect had been cured earlier. Case-Laws Central Excise Thu, 22 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83600