JUDGMENT Kalpesh Satyendra Jhaveri, J. - In all these appeals, common questions of law and facts are involved, hence they are decided by this common judgment. 2. The main contention which has been raised in these appeals is regarding applicability of Cenvat credit (Second Amendment) Rules, 2016 retrospectively. 3. However, the said argument does not find place in the order passed by the Tribunal, hence we are not inclined to entertain the appeals and it will be open for the appellant to raise this plea by way of ROM/review before the Tribunal. 4. In that view of the matter, without expressing any opinion on merits of the case, the appeals stand disposed of with liberty to the appellant to file ROM before the Tribunal with application seeking condonation of delay. The Tribunal shall consider the application for condonation of delay under Section 14 of the Limitation Act. 5. The appeals stand disposed of.