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    <title>2013 (8) TMI 167 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed both appeals, directing the refund of the deposited amount by the appellant. The Commissioner&#039;s revision orders were deemed improper as they did not address the crucial issue of vocational training exemption eligibility, rendering the subsequent confirmation of demand legally unsustainable. The lack of revision on this issue was found fatal to the proceedings, leading to the appeals being allowed.</description>
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      <description>The Tribunal allowed both appeals, directing the refund of the deposited amount by the appellant. The Commissioner&#039;s revision orders were deemed improper as they did not address the crucial issue of vocational training exemption eligibility, rendering the subsequent confirmation of demand legally unsustainable. The lack of revision on this issue was found fatal to the proceedings, leading to the appeals being allowed.</description>
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