There seems some confusion as it is being understood that Parmar case has been implemented in Delhi. Correct position is that only a draft seniority list on the basis of the communication received from the CBEC has been prepared and placed on centralexcisedelhi.nic.in asking representations against it upto 28.01.17. SO, ALL ARE REQUESTED TO KINDLY NOT BE CONFUSED. Moreover, I don't know whether this has been drafted correctly or not, and whether CBEC will accept it or not but it is certain that the ongoing DPCs wouldn't be affected by it. We should understand that Board would also take its own time to make any corrections in the AISL on the basis of Parmar case which will again take due procedural time following due process. And we also don't know what would be the actual date of its effect because perhaps the Hon'ble Supreme Court had said not to open the old cases. Even it has also not been completely in the Income Tax considering above grounds.