Dismissing the appeal the Court held that  once the Department had not raised the plea of applicability of clause 10(c) of the Board’s Circular No. 3 of 2018, dated July 11, 2018 it could not be allowed to raise such plea in the appeal before the court. No such ground was raised by the Department before the Tribunal requiring it to decide the matter on the merits in view of clause 10(c) of Circular No. 3 of 2018, July 11, 2018. The Tribunal had correctly held that the appeal was not maintainable in view of the mandate of Circular No. 17 of 2019, dated August 8, 2019. No question of law arose. (AY. 2012-13)