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TMI Blog2013 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-ST had become final and there was no proposal for revising the finding in the show cause notice and here is no finding in the order and no reasoning has been given on this issue - Not going into merits of this issue whether the appellants were running a commercial institute or whether the training was really a vocational training or the question whether extended period of time would be invoked in the original show cause notice, the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause notice is upheld. Revenue directed to refund the amount deposited by the appellant’s during the investigation stage. – Decided in favor of Assessee. - ST/316/2009 and ST/249/2010 - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was running a charitable organization and not a commercial organization and therefore they were not covered under the definition of Commercial Training or Coaching Institutes as defined under Section 65 (27) of the Finance Act, 1994. Further, he also gave a finding that if the appellant was not considered as a charitable institution and is covered by the definition in terms of Section 65 (27), they are still eligible for exemption under the Notification No. 24/04-ST dated 10.09.04 for training imparted by Vocational Training Institutes. This adjudication order was not challenged by either of the parties. Subsequently, in the year 2008, the Commissioner took a view that the said adjudication order was not legal and proper and iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any finding on this issue and in such a situation, confirmation of demand without revising the second finding in appellants favor which has reached finality is not legally sustainable and therefore, both the impugned orders dated 6.3.09 and 4.1.10 are not sustainable. 6. Opposing the prayer, the Ld. AR for Revenue submits that the revision show cause notice dated 10.04.08 in para-7 proposes to restore all the proposals in the show cause notice dated 2.4.07 and therefore though the issue of exemption for vocational training is not specifically mentioned in the revision notice, it should be understood to mean that there was a proposal to revise the finding regarding vocational training also. He further submits that in the revision show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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