2015 (9) TMI 686

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....t Raichandani, Adv For the Respondent : Mr B K Iyer, Supdt. (AR) ORDER Per: M V Ravindran: 1. This miscellaneous application is for urging additional grounds of appeal was placed before us for disposal 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 a....

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....ellant himself, this bench vide stay order No. 1082/2012/CSTC/C-I dated 02/08/2012 had granted unconditional waiver. 5. Learned DR on the other hand would submit that the issue is now settled by the division bench 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 vo....

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..... Ulhas Vasant Bapat (supra) has taken a view, which is against the assessee. At this juncture, we find that the appellant has no case on merits. Accordingly, the issue needs deeper consideration as the final order 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 th....