2016 (8) TMI 794

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....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 -- -- 35,58,81,373 47,17,50,397 8,86,65,181 28,50,308 91,91,47,259 ii ICFAI Foundati....

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....siness 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 directly Universities set up under the respective State Acts. ICFAIAN Foundation for higher education is a deemed University in terms of Section 3 of the University Grants Commission (UGC) Act, 1956. For ICFAI Academy, the students would be awarded degree from the University. ICFAIAN Foundation provide m....