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2013 (10) TMI 42 - CESTAT NEW DELHIWaiver of pre-deposit - vocational training - degree in hotel management granted by the petitioner - Held that:- adjudicating authority however misdirected himself on the interpretation aspect by assuming that courses or instructions provided by the petitioner must be recognized by law and not the degrees or certificates issued. In so far as the claim for exemption having provided vocational training is concerned (i.e. the earlier period), the adjudicating authority prima facie erred in holding that since the degree in hotel management granted by the petitioner is a professional qualification and holder of such degree cannot secure self-employment unlik a tailor/draftsman etc., the exemption benefit was inapplicable - fundamental fallacy in the reasoning process applied in respect of both periods. Prima facie case in favor of assessee - stay granted.
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