Held that what was assailed by the Department was the penalty amounting to Rs. 29,02,743 and not the penalty as reduced by the Commissioner (Appeals). Before the Tribunal, both the Department, as well as the assessee, had preferred appeals and the entire penalty amounting to Rs.29,02,743 was in issue before the Tribunal as well as before the High Court. The subsequent reduction in penalty in view of the subsequent order could not oust the jurisdiction. What was required to be considered was what was under challenge before the Tribunal as well as the High Court. Therefore, it could not be said that the appeal before the High Court at the instance of the Department challenging the order passed by the Tribunal was not maintainable in view of the circular dated December 10, 2015. CBDT Circular No. 21 of 2015 dated  December 10, 2015 (2015) 379 ITR 107 (St.) (AY. 1998-99)