2008 (11) TMI 409

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.... Appellant. [Order per : D.A. Mehta, J.]. - On 12-11-2008 when these Appeals came up for hearing the Court passed the following order : "During course of hearing various errors/defects have been noticed; one of the principal error being non-swearing of the affidavit accompanying each of the appeals and non-mentioning of the dates on which the appeal Memorandum has been signed and the affidavit....

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....tters were called out, learned Counsel for the Appellants has placed on record X'erox copy of communication dated 24-11-2008 from the Commissioner, Central Excise & Customs, HQ, Daman Commissionerate, Vapi addressed to the learned Counsel wherein with reference to letter dated 22-11-2008 of the Counsel, the Commissioner has stated - "With reference to the above, it is requested to withdraw the app....

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....w. By way of illustration the facts from Tax Appeal No. 219 of 2008 may be noted. The Appellant is Commissioner of Central Excise & Customs, Daman. The Appeal Memorandum has been signed by the Appellant (Shri A.K. Pandey) without appending date on which the Appeal Memorandum has been signed. A X'erox copy of page No. 17 (the last page of Appeal Memorandum) is annexed herewith and forms part of thi....

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.... Appellant. The Affidavit is neither sworn before Judicial Magistrate, nor an Executive Magistrate, nor a Notary Public, nor any other Gazetted Officer who is empowered to administer the oath. Thus the Affidavit is a mere sheet of paper without being an Affidavit as understood in legal parlance. 6. Similarly at page No. 19 the Verification is again signed by Assistant Commissioner, Central E....