(1.) C.M. No. 19848 /2017 (Exemptions) : Allowed subject to all just exceptions.
(2.) Issue notice to the Respondents. Mr. Rajender Sahu, the learned counsel accepts notice for respondent No. 3.
(3.) It has been explained by Mr. Mittal, the learned counsel for the petitioner that CESTAT is made party only because the circular dated 27th April, 2017 has been challenged before this Court. The Registrar of the CESTAT will file an affidavit on this aspect at least a week prior to the next date.