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TMI Blog2013 (10) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... der. If we will be going into an area where error/mistake is not apparent from records, it would emerge as a fresh consideration of the nature of the appellants which may not be correct to undertake. Once this point cannot be taken up by us because it may amount to review of the order, what remains is the request for consideration of the alternative claim. Needless to say that while considering the alternative claim, the original authority will be free to go into all the aspects of the matter to determine whether the training given by the institutions is vocational training or not and the institutions can be considered as vocational training institutes or not. Therefore, in our opinion, it would be appropriate to allow the request for recti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agrees that in the written submissions filed by learned counsel for ICFAI claim for exemption of Notification No. 9/2003-ST dated 20.6.2003 was made. He also agrees that there is no discussion about the claim made by ICFAI in the order. However, he submits that while it can be accepted that omission of submissions in the order could be considered as mistake, the claim by learned counsel for ICFAI that their case also should be remanded as done in the case of IBS and IIRM, is not correct. According to him, ICFAI cannot be compared with ISB and IIRM. Both ISB and IIRM provided training / coaching suitable for specific vocations whereas in the case of ICFAI, ICFAI is providing general education courses such as B.A., B.Sc. etc. The claim for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative claim, the original authority will be free to go into all the aspects of the matter to determine whether the training given by the institutions is vocational training or not and the institutions can be considered as vocational training institutes or not. Therefore, in our opinion, it would be appropriate to allow the request for rectification of mistake and remand the matter to the original authority as in the cases of ISB and IIRM. 5. In view of the above discussion, we deem it appropriate that the applications for rectification of mistake filed by the applicants have to be allowed. Accordingly, paragraph 22(iv) should be read as follows : (iv) The alternative claim of ICFAI/ICFIAN, Hyderabad; ICFAI University, Dehradun/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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