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TMI Blog2015 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments to come to the above conclusion. Needless to say that it requires further detailed examination of documents, nature of courses conducted by appellant and certificate/degree issued by them etc. and that can be done only at the time of final hearing. At this stage, based on the case made out on merits and the decisions cited by appellant, we consider it appropriate that the requirement of pre-deposit has to be waived. Accordingly, there shall be waiver of pre-deposit and stay against recovery during pendency of the appeal. - Stay granted. - ST/25473/2013 - Misc. Order No. 26604/2013 - Dated:- 25-6-2013 - Shri B.S.V. Murthy, Member (T) and Dr. D.M. Misra, Member (J) Ms. Radha Arun, Consultant, for the Appellant. Shri R.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 2012 in which all its six aircraft got burnt to ashes and there was extensive damage to its properties, totaling about ₹ 10 crores. Pre-deposit would be severe hardship and would also be undue hardship, as seen below. (ii) Government revenue is secure : The applicant is a society set up and fully funded by the Government of Andhra Pradesh. The Chief Secretary of Andhra Pradesh is ex officio President of the applicant. Therefore the dues, if any arise upon final decision of the matter, are secure. (iii) Merits of the case : On merits the applicant has a strong case as it was excluded from the taxable category, being an institution that (a) imparts recognized education in the form of B.Sc. (Aviation) and M.Sc. (Avi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, appellants have a good case. Even though learned Authorised Representative took us through some paragraphs of the adjudication order wherein the Commissioner has given a finding that courses conducted by appellant are not covered by exemption but in fact, the courses conducted by appellant are covered by the definition. There are no specific finding based on records or investigation or documents to come to the above conclusion. Needless to say that it requires further detailed examination of documents, nature of courses conducted by appellant and certificate/degree issued by them etc. and that can be done only at the time of final hearing. At this stage, based on the case made out on merits and the decisions cited by appellant, we consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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