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