TaxTMI 
TaxTMI 
2018 (5) TMI 1892
X X X X Extracts X X X X
X X X X Extracts X X X X
....el for the appellant that the facts and the question involved in all these appeals are identical. For the sake of convenience, the facts are taken from CEA No.2/14. This appeal arises out of the order dated 02.07.2014 passed by Custom Excise & Service 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tes, has by the Act, Rules and the CAR been conferred some value in the eyes of law, even if it be only for the purpose of eligibility for obtaining ultimate licence/approval for certifying repair / maintenance / airworthiness of aircrafts. The Act, Rules and CAR 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 issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relates, a further examination held by a body regulating that field of practice is to be taken. Immediate instance can be given of the qualification in the field of law. Though by amendment of the recent years, the right to practice law on the basis of the said qualification has been made subject to clearing /passing a Bar Exam to be held by the Bar Council of India , the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthine....