Section 27(4) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(4)[ The contents of the appeal/application/cross-objection shall be supported by a verification regarding their correctness by the appellant or respondent or the principal officer authorised to sign appeal/cross-objection.The Bench may, however, in a particular case direct filing of an affidavit by the appellant/respondent or any other person, if so considered necessary or desirable in the circumstances of a given case.] [Substituted by CEGAT Notification No. 6/95, dated 4th September, 1995.]
