2013 (10) TMI 42

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..... tha, Advocate For the Respondents : Shri Amresh Jain, A.R. ORDER Per Justice G. Raghuram: Waiver of pre-deposit and stay of realization of the adjudicated liability, in terms of the adjudication order dated 2.11.2012 passed by the Commissioner, Central Excise, New Delhi for the period 11.5.07 to 30.9.10, covered by four show cause notices 26.09.2008, 5.10.09, 4.5.2010 and 8.4.2011, respectiv .....

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..... the petitioner claimed exemption from the liability to tax under Section 65(105) (zzc) of the Act on the basis of exemption Notification No.24/2004-ST, dated 10.09.2004 on the ground that it was providing vocational training, an exempted category of the taxable service. For the period subsequent to 1.4.08 upto 31.9.10, the claim of the appellant was that it was providing training or coaching culm .....

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..... emption benefit was inapplicable. 4. We find a fundamental fallacy in the reasoning process applied in respect of both periods. Prima facie, we are satisfied that the petitioner has a strong case to pursue, in the appeal. On this premise, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability pursuant to the adjudication order dated 2. .....

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