9911796707
TMI Blog2015 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... for earlier period bench relied upon the orders passed by the co-ordinate bench in the case of Apex Institute of English vs. CCE - [2010 (8) TMI 245 - CESTAT, BANGALORE] and ICM English Centre vs. Commissioner of Service Tax, Bangalore - [2012 (6) TMI 456 - CESTAT, BANGALORE], and waiver of pre-deposit was granted. The appellant's case is now weak as this bench in the case of Prof. Ulhas Vasant B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the directions of the Hon'ble High Court of Bombay in Central Excise Appeal (L) No. 7 of 2015. 2. After hearing both the sides, we find that the additional grounds, which are being urged in respect of grounds of limitation were by mistake not taken by the appellant in the grounds of appeal. 3. In our considered view, these grounds can be urged by the assessee at the time of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of this Tribunal in the case of Professor Ulhas Vasant Bapat vs. CCE, Pune-III - ST/330/05 wherein identical issue of whether coaching in spoken English falls under the category of vocational training or otherwise and is held against the Assessee. 6. After considering the submissions made by both the sides and perusal of records, we find that issue involved in this case is whether the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the case of Prof. Ulhas Vasant Bapat case case needs to be considered as the submission of learned Counsel is that facts are different. 7. In our view, this can be done only at the time of final disposal of the appeal. As an identical issue has been raised in earlier case of the same appellant, we find that the demands raised by invoking extended period, prima facie do not have any basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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