2016 (1) TMI 1376

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..... I HIGH COURT], where it was held that An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken - appeal allowed - decided in favor of appellant. - Appeal No.ST/53808/2014-CU[DB] - Final Order No.50040/2016 .....

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..... ) It was an AME training institute approved by DGCA, Govt. of India to conduct AME courses authorised under civil aviation requirements issued by the DGCA under the authority of Rule 133A of Indian Aircraft Rules, 1937. The course structure, syllabus, facilities, appointment of faculty, manner in which training is to be imparted, periodicity of examinations, format of certificates, training record .....

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..... onsidered the submissions of both sides. As has been conceded by Revenue, the issue is indeed covered in favour of the assessee by the judgement Delhi High Court judgment in the case of Indian Institute of Aircraft Engineering Vs. Union of India (supra) and accordingly, following the said binding precedent and for the reasons alike, we waive the requirement of pre-deposit, set aside the impugned o .....

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