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TMI Blog2013 (9) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... 4283 and 4285 of 2012 with stay applications no.4280, 4282 and 4284 of 2012 in appeals no.3364-3366 of 2012. Thereby the learned Tribunal declined to condone the delay in preferring the accompanying appeals against the order dated 21.3.2011 passed by the learned Commissioner (Appeals), Central Excise, Jaipur-II in appeal no.144- 146 (CB) ST/JPR-II/2011. We have heard Mr.Sanjeev Johari, learned counsel for the appellant. For the order proposed to be passed, it is not considered necessary to issue any formal notice to the respondents. The appellant contending that it is a Cooperative Bank registered under the provisions of Section 22 of the Multi-State Cooperative Societies Act, 2002 (for short, hereafter referred to as "the Act") read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and accordingly, it was liable for his negligent professional conduct as its agent, the learned Tribunal recorded further that no reason justifying the delay had been set out and therefore, declined to exercise its discretion to condone the same. The appeals as a consequence also stand dismissed. Mr. Johari has insistently argued that the Chartered Accountant entrusted by the appellant with the responsibility of preferring the appeals before the learned Tribunal was not its agent at any point of time as construed by it (Tribunal) and therefore, it erred in law and on facts 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnocent litigant, ought not to suffer prejudice for the fault on the part of its advocate/counsel, was pleaded as well. Apparently, thus, the facts pleaded in the application filed before the learned Tribunal and having a bearing on the aspect of delay are at variance with those averred in the memorandum of appeal before this Court. Not only, the statements made in the application before the learned Tribunal purportedly seeking to explain the delay are vague, those, as has been rightly observed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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