Tribunal held that since Circular No. 17 of 2019 dated August 8, 2019 was issued to amend Circular No. 3 of 2018 all the conditions of Circular No. 3 of 2018 shall apply accordingly. The Department in view of the Board’s circulars did not press its appeal. The case of the Department did not fall within the exceptions provided in the circulars. The appeal was not maintainable as it was filed against the instructions and was liable to be dismissed. (AY. 2006-07)