https://www.taxtmi.com/caselaws?id=30300 A tribunal may refuse to act on an affidavit that is not properly sworn, verified, or authenticated, particularly where verification dates are inconsistent, the body of the affidavit lacks proper deposition, and annexures are unsigned or unauthenticated. The document also confirms that exemption from personal appearance is not available on a vague or unsupported explanation; where the reason given is merely that a party is preoccupied and no specific cause is shown, personal attendance may be directed to ensure effective adjudication. en-us Mon, 14 Jul 2008 00:00:00 +0530 Tue, 03 Mar 2009 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30300 A tribunal may refuse to act on an affidavit that is not properly sworn, verified, or authenticated, particularly where verification dates are inconsistent, the body of the affidavit lacks proper deposition, and annexures are unsigned or unauthenticated. The document also confirms that exemption from personal appearance is not available on a vague or unsupported explanation; where the reason given is merely that a party is preoccupied and no specific cause is shown, personal attendance may be directed to ensure effective adjudication. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30300