9911796707
TMI Blog2008 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of appellant hence Comm.(A) was justified in directing the appellant to pre-deposit the amount - On such deposit, the deposit of penalty will be waived & appeal shall be decided on merits by Comm. (A)after giving opportunity of hearing - ST/715/2007 - ST/34/2008-(PB) - Dated:- 7-2-2008 - Justice S. N. Jha, President and Shri A. K. Srivastava, Member (T) [Order per : Justice S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed on this short ground alone. However, we do not want to take a short cut to non-suit the appellant and, therefore, propose to pass a brief order touching upon the controversy involved in the case. 2. We are conscious of the fact that there is no decision on merits by the Commissioner (Appeals) and if we record the findings touching upon merits, it may cause prejudice to the parties if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Act which excludes inter alia "any institute or establishment issuing any certificate or diploma or degree or educational qualification recognized by law for the time being in force" from the ambit of 'commercial training or coaching centre'. The case of the appellant is that it is a registered society under which universities have been established and the money received in lieu of impart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India etc. Not being recognized by any authority, the centres cannot claim the benefit of the exclusion clause in clause (27) of Section 65 of the Finance Act which excludes any institute or establishment issuing any certificate or diploma or degree or any educational qualification "recognized by law" from the definition of commercial training or coaching center. 5. On behalf of the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no option but to pre-deposit the amount and the order of the Commissioner (Appeals) directing to pre-deposit the amount, was not erroneous, we not only reject the stay application, but also dismiss the appeal of the appellant with a direction to deposit the amount of Rs. 22,96,593/- within two months from today. On such deposit, the deposit of penalty will stand waived and the appeal shall be dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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