9911796707
TMI Blog2013 (9) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the learned Tribunal, do not disclose any cause whatsoever cognizable in law for condoning the same. The departure from these statements in the memorandum of appeal, in our comprehension, has an adverse impact on the veracity and authenticity of the explanation as well. Further, the purported explanation that “due to some exigencies coupled with developed differences', the appeals were not filed by the Chartered Accountant in time is not only vague but it also is suggestive of the continual knowledge of the appellant of the intervening developments. The enormous delay of one year and four months thus logically has been as a consequence of its deliberate inaction, negligence and laches, though being aware of the period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under the provisions of Section 22 of the Multi-State Cooperative Societies Act, 2002 (for short, hereafter referred to as the Act ) read with Rule 10 of the Multi-State Cooperative Societies Rules, 2002 (for short, hereinafter referred to as the Rules ) and thus, is beyond the purview of Section 65(105)(zm) read with Section 65(12) of the Finance Act, 1994, had preferred belated appeals against the order dated 21.3.2011 passed by the learned Commissioner (Appeals), Central Excise, Jaipur-II before the learned Tribunal. The delay was of one year and four months. Prior thereto, it had unsuccessfully appealed against the order dated 14.9.2010 passed by the Assistant Commissioner, Central Excise and Service Tax Division, Udaipur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in refusing to condone the delay on this count by holding the appellant liable for the negligent professional conduct of the said Chartered Accountant. The learned counsel further argued that sufficient cause having been proferred to explain the delay, the learned Tribunal ought not to have penalized the appellant for no fault on its part. After hearing the learned counsel for the appellant and on a consideration of the pleaded facts and the documents available on record, we are unable to sustain the pleas put-forward. Noticeably, whereas in the memorandum of appeal, it has been averred that due to some exigencies coupled with developed differences , the appeals were not filed by its Chartered Accountant in time and that eventually the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the same. The departure from these statements in the memorandum of appeal, in our comprehension, has an adverse impact on the veracity and authenticity of the explanation as well. Further, the purported explanation that due to some exigencies coupled with developed differences', the appeals were not filed by the Chartered Accountant in time is not only vague but it also is suggestive of the continual knowledge of the appellant of the intervening developments. The enormous delay of one year and four months thus logically has been as a consequence of its deliberate inaction, negligence and laches, though being aware of the period of limitation for preferring the appeals. Thus, without even analyzing the plea that its Chartered Accountan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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