JUDGMENT 1. - These appeals arise out of a common order dated 27.5.2013 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, hereafter referred to as "the Tribunal") in Service Tax COD Applications No.4281, 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. 2. We have heard Mr.Sanjeev Johari, learned counsel for the appellant. 3. For the order proposed to be passed, it is not considered necessary to issue any formal notice to the respondents. 4. 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 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 levying service tax, education cess and SHE cess together with interest and penalty as specified therein before the Appellate Authority i.e. Commissioner, Central Excise (Appeals), Jaipur-II. 5. In explaining the delay in filing the appeals before the learned Tribunal, the appellant stated that it had entrusted its Chartered Accountant Shri K.C.Mundra to do so, but "due to some exigencies coupled with developed differences", the appeals were not filed by him in time and eventually, its Management had to take decision for taking away the files from him and for engaging another counsel locally at Delhi. 6. The learned Tribunal rejected the applications on the ground that it did not advert to any insuperable personal circumstances of the Chartered Accountant contributing to the unavoidable delay in preferring the appeals in time. 6. The learned Tribunal rejected the applications on the ground that it did not advert to any insuperable personal circumstances of the Chartered Accountant contributing to the unavoidable delay in preferring the appeals in time. Apart from observing that the Chartered Accountant was the agent of 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. 7. 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 learned counsel further argued that sufficient cause having been proferred to explain the delay, the learned Tribunal ought not to have penalised the appellant for no fault on its part. 8. 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 appellant's management had to take a decision for taking away the files from him and for engaging other counsel locally at Delhi", in the application for condonation of delay filed before the learned Tribunal, it was stated that the same Chartered Accountant had been engaged by the appellant from the stage of filing its reply to the show cause notice, whereafter, he was also entrusted to file the appeals. The appellant stated therein that it was under the bonafide belief that the appeals would be filed in time, but when some orders of dismissal of appeals by the Tribunal were received on the ground of non-compliance of the order of stay passed by it, it (appellant) then approached him and when he expressed his disability "due to some exigencies", then its headquarter took a decision for collecting the files and for engaging another counsel to take necessary steps. That the appellant being an innocent litigant, ought not to suffer prejudice for the fault on the part of its advocate/counsel, was pleaded as well. 9. 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 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. 10. Thus, without even analyzing the plea that its Chartered Accountant entrusted with the responsibility of preferring the appeals was or was not its agent, we are constrained to hold that the appellant did fail to offer any cause far less sufficient cause to condone the delay. On a perusal of the impugned order passed by the learned Tribunal, we do not find any cogent reason to differ. No interference therewith is thus called for. 11. The appeals lack in merit and are dismissed. A copy of this judgment be placed in all the files.Appeal Dismissed. *******