TMI Blog2018 (10) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ute had uploaded the correct list on their website at 05:38 p.m. on 17th January, 2018. This uploading on the website of the respondent-Institute was earlier and prior to the point of time viz. the e-mail was sent to the Aurangabad branch. We do not think any right accrues or any benefit can be extended to the appellants as an incorrect list was mailed to the Aurangabad branch. The list e-mailed to the Aurangabad branch was never uploaded on the website of the said branch nor communicated to the appellants or others officially. On learning about the lapse and error, immediate steps were taken and the correct list within a few hours was mailed to the Aurangabad branch at 09:57 p.m. on 17th January, 2018. Aurangabad branch had only thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 in which the appellants like many others had appeared. 5. The dispute relates to the result declared by the respondent-institute. The appellants claim that they had cleared Group I/II as per the result circulated through Whatsapp messages and uploaded on Facebook. They rely on the screenshots. 6. The appellants however accept that as per result uploaded on the official website of the respondent-institute and the mark-sheets downloaded by them they had not cleared the respective Groups. 7. During the course of hearing today, a copy of the extracts of the minutes of the Examination Committee Meeting held on 16th and 17th January, 2018, was furnished to the Counsel for the appellant. Matter was passed over to enable him to exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II Indirect Tax Laws 2 1( b) Add marks as follows, to all the candidates who appeared in the paper-2 (Strategic Financial Management) of Final Special examination held in November, 2017 held at Chennai only: Paper No Group Subject Marks added 2 1 Strategic Financial Management 6 2 . Further, the Committee noted that the HE/AHEs have also recommended revision of marks in the answer books evaluated by certain examiners who had either undervalued or overvalued them marginally. After discussions, Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Chair for grant of moderation factor of 25 marks was not accepted. 8. The appellants have also been furnished a copy of their answer-sheets. The appellants have not cleared/passed Group I/II inspite of evaluation and grant of grace marks in terms of the said minutes. 9. The appellants state that result circulated through Whatsapp messages and uploaded on Facebook was based on the internal e-mail sent by the respondent-institute to their Aurangabad branch and others associated or affiliated with the said branch at 06:57 p.m. on 17th January, 2018. It was submitted that as per list enclosed, the appellants had cleared Group I or II or both, as the case may be. However, subsequently the result was changed and the appellants we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list mailed earlier to the Aurangabad branch was not uploaded on any official website. 12. In the meanwhile, the faux pas had its consequences, for the incorrect list calculating/moderating the score by upto 25 grace marks had got circulated in the social media. The appellants who were obviously shocked and disappointed by the actual marks and relying upon said discrepancy had filed W.P. (C) No. 1107/2018 which has been dismissed by the impugned judgement dated 12th February, 2018. 13. We would accept that the respondent- Institute should have been careful and exercised care and caution and do recognise the triumph and pain suffered by the appellants and others, albeit this cannot be a ground to allow the appeal. A mistake and error ..... X X X X Extracts X X X X X X X X Extracts X X X X
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