(1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal wherein the Tribunal has partly allowed the appeal of the department.
(2.) While admitting the appeal this Court on 26/9/2012 framed following substantial question of law:-
(3.) However, on an application moved on 8/9/2017, We have added one more question on 20/9/2017 which reads as under:-