Please refer rule 3 of classification rule of central excise classification rule "Later is better". Apart from dealy in conducting exam, there can be 2 reasons for dealy
1 Institute wants to make up for increased demands of CA's by economy ( Future prospects). If so there is every chance that the % will be higher then the one we saw in Nov 13.
2 Other reason is to safeguard interst of Parcticing CA's. Reason being 31st july being last day of filing return & if result is decalred on 28th, then almost 100 % of the student may not take interst for 2-3 days for contrasting reason ( those who pass will dream about future & other will worried about future)
Lets pray for the 1st reason. My predection is 8th ( Without any backup news)
All the very best for all of us.