2016 (8) TMI 794

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..../2014, which they received on 22/01/2014; that they filed the appeals on 22/04/2014; that in the circumstances, there is no delay in filing the appeals. Ld. AR for the Department Shri Nagraj Naik fairly conceded that this was the correct position. 2.  Accordingly the applications/appeals are found to have been filed in prescribed time limit. 3.  Coming to the stay applications in these eleven appeals, the Id. advocate submitted that they involve disputed demands from 2005-06 to 2010-11, which are as under:- Sl. No. Name of the party Demand     2005-06 Rs. 2006-07 Rs. 2007-08 Rs. 2008-09 Rs. 2009-10 Rs. 2010-11 Rs. Total Rs. i. ICFAI Academy -- -- ....

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....ns : - i. For the period between 2005 to 2010, the issue stands covered by the Stay Order No. 30080 to 30083/2016 dt. 20/06/2016 passed by the Hon'ble CESTAT, Hyderabad in their own case, pertaining to the period 2003-2005. The Tribunal relied on the decision in the case of Indian School of Business Vs. CC, CE&ST-IV vide Misc. Order No.20021 dt. 08/01/2014, which arises out of the same Final Order No.514-520/2012 of the CESTAT, Bangalore (applicants were one of the parties) wherein pre-deposit has been waived for the period upto 27/02/2010. ii. The applicants are educational bodies conferring degrees which are expressly excluded from the definition of 'commercial training or coaching centre'. The 7 applicants herein are direct....