(1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal has dismissed the appeal preferred by the department and partly allowed the appeal of the assessee.
(2.) This court while admitting the appeal on 19.8.2015 framed following substantial question of law:-
(3.) Counsel for the respondent Mr. Jhanwar has pointed out that in view of the circular dated 12.6.2017 wherein para no.2 and 3 reads as under:-