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2014 (8) TMI 1182

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.... Tax Appellate Tribunal (for short "the Tribunal") Principal Bench, New Delhi in Appeal No.759- 760/2012) filed against OIA No.63/2012 decided by the Commissioner (Appeals), Indore and OIA No.13/2010 vide order dated 03.12.2010. Having gone through the impugned order passed by the Tribunal, we find that the Tribunal has disposed of the said appeal and also other connected appeals on the basis of the prayer made by the learned counsel for the parties that the appeals may be disposed of in light of the judgment of Delhi High Court in the case of Indian Institute of Aircraft Engineering Vs. Union of India and others, 2013- TIOL-430-HC-DEL-ST=2013(30) S.T.R.689(Del.) Taking note of the prayer made by the learned counsel for the parties, the T....

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....AR distinguish an approved Institute from an unapproved one and a successful candidate from an approved institute would be entitled to enforce the right, conferred on him by the Act, Rules and CAR, to one year relaxation against the DGCA in a Court of law. The inference can only be one, that the Course Completion Certificate/training offered by such Institutes is recognized by law. 26. There can be no doubt that such recognition through the Rules framed as aforesaid and through issuance of CAR is a recognition by law, which is defined in Black ‟s Law Dictionary, 8th Edition as the aggregate of legislation, judicial precedents and accepted legal principles and the set of rules or principles dealing with a specific area of legal syste....