Kerala High Court
Union Of India vs Shemmy Jose on 7 November, 2025
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
1
2025:KER:84457
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR.JUSTICE P. V. BALAKRISHNAN
FRIDAY, THE 7TH DAY OF NOVEMBER 2025 / 16TH KARTHIKA, 1947
OP (CAT) NO. 129 OF 2016
AGAINST THE ORDER/JUDGMENT DATED 10.07.2015 IN OA NO.262
OF 2012 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/S:
1 UNION OF INDIA
REPRESENTED BY SECRETARY,DEPARTMENT OF PERSONNEL &
TRAINING,MINISTRY OF PERSONNEL,PUBLIC GRIEVANCES &
PENSIONS,NEW DELHI-110001.
2 UNDER SECRETARY TO GOVERNMENT OF INDIA
MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, CENTRAL
BOARD OF EXCISE AND CUSTOMS,HUDCO VISHALA (9TH
FLOOR),BHIKAJI CAMA PLACE,R.K.PURAM, NEW DELHI-
110001.
3 THE CENTRAL BOARD OF EXCISE CUSTOMS
REPRESENTED BY ITS CHAIRMAN,NORTH BLOCK, NEW DELHI-
110001.
4 THE COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE TAX,CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD,KOCHI-682018.
5 THE COMMISSIONER OF CENTRAL EXCISE.CUSTOMS SERVICE
TAX
CENTRAL REVENUE BUILDING,I.S.PRESS ROAD, KOCHI -
682018.
6 THE CHIEF COMMISSIONER OF CENRTRAL EXCISE
CUSTOMS & SERVICE TAX,VADODARA ZONE,2ND FLOOR, ANNEX
BUILDING,RACE COURSE CIRCLE,VADODARA-390 007.
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
2
2025:KER:84457
7 THE COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE TAX,VADODARA ZONE,2ND ANNED
BILDING I..PRESS,KOCHI-18.
BY ADV SHRI.T.C.KRISHNA, SENIOR PANEL COUNSEL
RESPONDENT/S:
1 SHEMMY JOSE
2 JOSSY JOSEPH ( SOUGHT TO BE IMPLEADED )
S/O. K.T. JOSEPH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT THEKKEKKARA, CRA LANE-5, CHAKKUNGAL ROAD,
PALARIVATTOM, ERNAKULAM DISTRICT PHONE: + 91
9447209225 EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
3 JOE ANTONY ( SOUGHT TO BE IMPLEADED )
S/O. P.O. ANTONY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, AUDIT
CIRCLE - 4, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI - 18, RESIDING AT PULLUKKARA HOUSE,
KOTTANELLUR.P.O, THRISSUR DISTRICT ( SOUGHT TO BE
IMPLEADED )
4 MOHD MUSHARRAF REZA, ( SOUGHT TO BE IMPLEADED )
S/O. MOHD FAZLUL HAQUE, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT QTR. NO.83, CENTRAL EXCISE STAFF QUARTERS, CSEZ
PO, KAKKANAD, KOCHI. PHONE: +91 9650238767 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
5 HARIKRISHNAN.K, ( SOUGHT TO BE IMPLEADED )
S/O.P.RAGHAVAN, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX @ CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, ERNAKULAM, KOCHI-682018, RESIDING AT
SKYLINE TOPAZ APARTMENTS, KALOOR-KADAVANTHRA ROAD,
KALOOR PO., ERNAKULAM, KOCHI MOBILE: 9446089806
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
3
2025:KER:84457
6 AKHIL. T K, ( SOUGHT TO BE IMPLEADED )
S/O M.K. KUNHIKANNAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI - 18, RESIDING AT "KALHARA,
PAVANGAD PUTHIYANGADI POST, KOZHIKODE PHONE:
9446827269, [email protected] ( SOUGHT TO BE
IMPLEADED )
7 BAL MUKUND ( SOUGHT TO BE IMPLEADED )
S/O CHUNNI LAL, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT APARTMENT NO. 64/3812-A4, 2ND FLOOR, VATTAPARAMBU
WEST LANE, NEAR AZAD ROAD, KALOOR, PH: + 91
8891033328 EMAIL:[email protected] ( SOUGHT TO
BE IMPLEADED )
8 BHASKARNATH, ( SOUGHT TO BE IMPLEADED )
S/O C GOPINATH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'GOPINIVAS', KOTTAPURAM ROAD, THRISSUR PH: + 91
9495773777 EMAIL: [email protected] ( SOUGHT
TO BE IMPLEADED )
9 SUJATHA M K, ( SOUGHT TO BE IMPLEADED )
D/O KUTTAPPAN, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU,KOCHI-17, RESIDING AT
'POOVATHINKAL (H)', MADAKKATHANAM P.O, KAPPU,
MUVATTUPUZHA, ERNAKULAM PIN PH: + 91 9446311157
EMAIL: [email protected] ( SOUGHT TO BE IMPLEADED )
0 SWAPNA VM ( SOUGHT TO BE IMPLEADED )
D/O SHAJAN V, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI-17 RESIDING AT
RUDRAVEENA HOUSE, KANNIKATTU ROAD, VYASAPURAM,
PANAGAD, ERNAKULAM. PH: + 91 9847998739 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
11 PRAFULL BHANDARI, ( SOUGHT TO BE IMPLEADED )
S/O S.S.BHANDARI, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
4
2025:KER:84457
KOCHI, RESIDING AT '1847, JM HABITAT, SHASTRI ROAD,
VADUTHALA, KOCHI PH: + 91 8943728782 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
12 AKSHAY SINGH BHADAURIA ( SOUGHT TO BE IMPLEADED )
S/O K.P. SINGH, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI PIN 682 018, RESIDING AT 'FLAT NO. 2A', VIEW
POINT APARTMENT, KALOOR , COCHIN PH: + 91 7592971089
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
13 PANKAJ VARUN, ( SOUGHT TO BE IMPLEADED )
S/O BIJENDRA KUMAR, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT 'E2,
GRANDEUR WESTEND PALACE, MARADU, ERNAKULAM, KOCHI
PH: +91 8130822108 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
14 SHIBU P K, ( SOUGHT TO BE IMPLEADED )
S/O. P.P. KUNJAPPAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT
'LOVEDALE', 62/304, PALLIYIL LANE, DIWAN'S ROAD,
ERNAKULAM, KOCHI PH: + 91 9962469539 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
15 JINCY M P ( SOUGHT TO BE IMPLEADED )
D/O. M.A. PETER, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, KAKKANAD
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'ANTHIKKATTU HOUSE',
KOONAMMAVU P O, ERNAKULAM PH: +91 9847645342 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
16 LIJIN J KAMAL ( SOUGHT TO BE IMPLEADED )
S/O J.V. KAMALASANAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'LIJIN NIVAS', PERUMPALAM P O, CHERTHALA,
ALAPPUZHA PH:+ 91 9400328103 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
5
2025:KER:84457
17 JOFFEE JOSE, ( SOUGHT TO BE IMPLEADED )
S/O K J JOSE, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'FLAT 10 D', CENEX ALTIA,
SASTHA TEMPLE ROAD, KALOOR- 682018 PH: +91
9446364541 EMAIL: [email protected] ( SOUGHT TO
BE IMPLEADED )
18 GULSHAN KUMAR ( SOUGHT TO BE IMPLEADED )
S/O VINOD PANDEY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682018, RESIDING AT C-1/54, INDIRA NAGAR,
KADAVANTHARA, ERNAKULAM, KERALA PH: + 91 8281524599
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
19 NEHA MEENA ( SOUGHT TO BE IMPLEADED )
D/O POORAN MAL MEENA, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT ' KADAVIL
PARAMBIL HOUSE', RIVER LANDING LANE, PETER CORREYA
ROAD, PACHALAM, ERNAKULAM PH: +91 8290658954 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SENTHIL KUMAR. M, ( SOUGHT TO BE IMPLEADED )
S/O P.N. MURUKESAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI RESIDING AT F2,
BLUEMOON SILVER APARTMENTS, JAWAHAR NAGAR,
KADAVANTHRA P O, KOCHI PH: + 91 9446510038 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
21 AUNKUMAR A ( SOUGHT TO BE IMPLEADED )
S/O.AYYAPPANKUTTY P.C., SUPERINTENDENT, OFFICE OF
THE ASSISTANT COMMISSIONER OF AUDIT, CIRCLE 4,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017
RESIDING AT DO7, THE ATRIA, OPP: GURUDWARA, THEVARA,
KOCHI MOBILE: 9633693733 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
BY ADVS.
SHRI.ANTONY MUKKATH
SRI.SHAFIK M.A.
SRI.O.AJAY JUSTIN
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
6
2025:KER:84457
SRI.O.V.RADHAKRISHNAN (SR.)
SMT.K.RADHAMANI AMMA
SMT.T.N.SREEKALA
SMT.GIRIJA P.
THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 07.11.2025,
ALONG WITH OP (CAT).170/2016, 208/2016 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
7
2025:KER:84457
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR.JUSTICE P. V. BALAKRISHNAN
FRIDAY, THE 7TH DAY OF NOVEMBER 2025 / 16TH KARTHIKA, 1947
OP (CAT) NO. 170 OF 2016
AGAINST THE ORDER/JUDGMENT DATED IN OA NO.505 OF 2011 OF
CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/S:
1 UNION OF INDIA
REPRESENTED BY REVENUE SECRETARY,MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE,NEW DELHI-110 001.
2 THE UNDER SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL
BOARD OF EXCISE & CUSTOMS, NORTH BLOCK,NEW DELHI-110
001.
3 CENTRAL BOARD OF EXCISE CUSTOMS
REPRESENTED BY THE CHAIRMAN,NORTH BLOCK, NEW DELHI-
110 001.
4 THE COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE OF TAX, CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD,KOCHI-682 018.
5 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS
COMMISSIONERATE SURAT-I, NEW CENTRAL EXCISE
BUILDING, OPPOSITE GANDHI BAUG, CHOWK BAZAR,SURAT-
395 001.
6 CHIEF COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE TAX, KERALA ZONE,CENTRAL REVENUE
BUILDING, I.S.PRESS ROAD,KOCHI-682 018.
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
8
2025:KER:84457
BY ADV SHRI.T.C.KRISHNA, SENIOR PANEL COUNSEL
RESPONDENT/S:
1 RAJEEV.K
S/O.LATE V.K.NAIR, INSPECTOR OF CENTRAL
EXCISE,OFFICE OF THE SUPERINTENDENT OF CENTRAL
EXCISE,KALAMASSERY, RESIDING AT 4TH
FLOOR,'PROVIDENCE PLAZA', PROVIDENCE ROAD,KOCHI-18.
2 JOSSY JOSEPH ( SOUGHT TO BE IMPLEADED )
S/O. K.T. JOSEPH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT THEKKEKKARA, CRA LANE-5, CHAKKUNGAL ROAD,
PALARIVATTOM, ERNAKULAM DISTRICT PHONE: + 91
9447209225 EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
3 JOE ANTONY ( SOUGHT TO BE IMPLEADED )
S/O. P.O. ANTONY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, AUDIT
CIRCLE - 4, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI - 18, RESIDING AT PULLUKKARA HOUSE,
KOTTANELLUR.P.O, THRISSUR DISTICT PHONE + 91 94005
28310 EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
4 MOHD MUSHARRAF REZA ( SOUGHT TO BE IMPLEADED )
S/O. MOHD.FAZLUL HAQUE, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT QTR. NO.83, CENTRAL EXCISE STAFF QUARTERS, CSEZ
PO, KAKKANAD, KOCHI MOPBILE +91 9650238767 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
5 HARIKRISHNAN.K, ( SOUGHT TO BE IMPLEADED )
S/O.P.RAGHAVAN, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX @ CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, ERNAKULAM, KOCHI-682018, RESIDING AT
SKYLINE TOPAZ APARTMENTS, KALOOR-KADAVANTHRA ROAD,
KALOOR PO., ERNAKULAM, KOCHI MOBILE: 9446089806
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
9
2025:KER:84457
6 AKHIL. T K ( SOUGHT TO BE IMPLEADED )
S/O M.K. KUNHIKANNAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI RESIDING AT "KALHARA", PAVANGAD
PUTHIYANGADI POST, KOZHIKODE ( SOUGHT TO BE
IMPLEADED )
7 BAL MUKUND ( SOUGHT TO BE IMPLEADED )
S/O CHUNNI LAL, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT APARTMENT NO. 64/3812-A4, 2ND FLOOR, VATTAPARAMBU
WEST LANE, NEAR AZAD ROAD, KALOOR PH: + 91
8891033328 EMAIL:[email protected] ( SOUGHT TO
BE IMPLEADED )
8 BHASKARNATH ( SOUGHT TO BE IMPLEADED )
S/O C GOPINATH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, \
RESIDING AT 'GOPINIVAS', KOTTAPURAM ROAD, THRISSUR
PH: + 91 9495773777 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
9 SUJATHA M K ( SOUGHT TO BE IMPLEADED )
D/O KUTTAPPAN, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU,KOCHI-17, RESIDING AT
'POOVATHINKAL (H)', MADAKKATHANAM P.O, KAPPU,
MUVATTUPUZHA, ERNAKULAM, PH: + 91 9446311157 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SWAPNA VM, ( SOUGHT TO BE IMPLEADED )
D/O SHAJAN V, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI-17 RESIDING AT
RUDRAVEENA HOUSE, KANNIKATTU ROAD, VYASAPURAM,
PANANGAD, ERNAKULAM. PH: + 91 9847998739 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
11 PRAFULL BHANDARI ( SOUGHT TO BE IMPLEADED )
S/O S.S.BHANDARI, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI, RESIDING AT '1847, JM HABITAT, SHASTRI ROAD,
VADUTHALA, KOCHI, PH: + 91 8943728782 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
10
2025:KER:84457
12 AKSHAY SINGH BHADAURIA ( SOUGHT TO BE IMPLEADED )
S/O K.P. SINGH, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI PIN 682018, RESIDING AT 'FLAT NO. 2A', VIEW
POINT APARTMENT, KALOOR , COCHIN PH: + 91 7592971089
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
13 PANKAJ VARUN ( SOUGHT TO BE IMPLEADED )
S/O BIJENDRA KUMAR, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682018, RESIDING AT 'E2,
GRANDEUR WESTEND PALACE, MARADU, ERNAKULAM, KOCHI
PH: +91 8130822108 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
14 SHIBU P K ( SOUGHT TO BE IMPLEADED )
S/O. P.P. KUNJAPPAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682018, RESIDING AT 'LOVEDALE',
62/304, PALLIYIL LANE, DIWAN'S ROAD, ERNAKULAM,
KOCHI PH: + 91 9962469539 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
15 JINCY M P, ( SOUGHT TO BE IMPLEADED )
D/O.M.A. PETER, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, KAKKANAD
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'ANTHIKKATTU HOUSE',
KOONAMMAVU P O, ERNAKULAM PH: +91 9847645342 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
16 LIJIN J KAMAL ( SOUGHT TO BE IMPLEADED )
S/O J.V. KAMALASANAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'LIJIN NIVAS', PERUMPALAM P O, CHERTHALA,
ALAPPUZHA PH:+ 91 9400328103 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
17 JOFFEE JOSE, ( SOUGHT TO BE IMPLEADED )
S/O.K J JOSE, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
11
2025:KER:84457
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'FLAT 10 D', CENEX ALTIA,
SASTHA TEMPLE ROAD, KALOOR PH: +91 9446364541 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
18 GULSHAN KUMAR ( SOUGHT TO BE IMPLEADED )
S/O VINOD PANDEY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT C-1/54, INDIRA NAGAR,
KADAVANTHARA, ERNAKULAM, KERALA PH: + 91 8281524599
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
19 NEHA MEENA ( SOUGHT TO BE IMPLEADED )
D/O POORAN MAL MEENA, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT ' KADAVIL
PARAMBIL HOUSE', RIVER LANDING LANE, PETER CORREYA
ROAD, PACHALAM, ERNAKULAM PH: +91 8290658954 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SENTHIL KUMAR. M ( SOUGHT TO BE IMPLEADED )
S/O P.N. MURUKESAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT F2, BLUEMOON SILVER APARTMENTS, JAWAHAR NAGAR,
KADAVANTHRA P O, KOCHI, PH: + 91 9446510038 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
21 ARUNKUMAR A ( SOUGHT TO BE IMPLEADED )
S/O.AYYAPPANKUTTY P.C., SUPERINTENDENT, OFFICE OF
THE ASSISTANT COMMISSIONER OF AUDIT, CIRCLE 4,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017,
RESIDING AT DO7, THE ATRIA, OPP: GURUDWARA, THEVARA,
KOCHI MOBILE: 9633693733 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
22 RAJAN P. ( SOUGHT TO BE IMPLEADED )
S/O. PARAMESWARAN NAIR P N. INSPECTOR, AUDIT
COMMISSIONERATE, ERNAKULAM, RESIDING AT 'THUSHARAM',
VELLANGILTHOPIL, CHINMAYA SCHOOL ROAD, TRIPUNITHURA,
ERNAKULAM DISTRICT PHONE: 9744874021 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
23 SUKUMARAN M ( SOUGHT TO BE IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
12
2025:KER:84457
S/O M NARAYANAN NAIR, INSPECTOR, AUDIT CIRCLE 7,
PALAKKAD, RESIDING AT MURALY VIHAR, VIYYUR (P O),
THRISSUR 680010 PHONE: 9495465549 EMAIL:
SUSABADRA(@YAHOO.CO.IN ( SOUGHT TO BE IMPLEADED )
24 NITESH ( SOUGHT TO BE IMPLEADED )
S/O LAKSHMAN SAINI, INSPECTOR, CENTRAL EXCISE,
ERNAKULAM DIVISION, RESIDING RESIDING AT 73/567B,
KARSHAKA ROAD, VADUTHALA, ERMAKULAM PHONE:
7012522366 EMAIL: [email protected] ( SOUGHT
TO BE IMPLEADED )
25 SANDEEP BISLA ( SOUGHT TO BE IMPLEADED )
S/O MAHA SINGH, INSPECTOR, DGGI, KOCHI ZONAL UNIT,
ERNAKULAM, RESIDING AT 2C,COLUMBIA, SKYLINE IVY
LEAGUE, EDACHIRA, KAKKANAD, EMAKULAM PH: 9996521640
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
26 SUMEET SAMUEL ( SOUGHT TO BE IMPLEADED )
S/O K C SAMUEL, INSPECTOR, ERNAKULAM DIVISION,
RESIDING AT S.S BHAVAN, ALAYAMON P.O, ANCHAL,
KOLLAM, KERALA PHONE: 7907348271 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
27 PRIYANKAPUSHPAD ( SOUGHT TO BE IMPLEADED )
D/O GURMIT SINGH, INSPECTOR, APPEALS
COMMISSIONERATE, ERNAKULAM, RESIDING AT
H.NO.69/324C,KARIPPAT HOUSE, WELCOME ROAD,
AYYAPPANKAVU, KOCHI PH: 7736110449/ 9106694309
EMAIL:[email protected] ( SOUGHT TO BE
IMPLEADED )
BY ADVS.
SRI.SHAFIK M.A.
SMT.T.N.SREEKALA
SMT.GIRIJA P.
THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 29.10.2025,
ALONG WITH OP (CAT).129/2016 AND CONNECTED CASES, THE COURT ON
07.11.2025 DELIVERED THE FOLLOWING:
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
13
2025:KER:84457
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR.JUSTICE P. V. BALAKRISHNAN
FRIDAY, THE 7TH DAY OF NOVEMBER 2025 / 16TH KARTHIKA, 1947
OP (CAT) NO. 208 OF 2016
AGAINST THE ORDER/JUDGMENT DATED 10.07.2015 IN OA NO.784
OF 2011 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/S:
1 UNION OF INDIA
REPRESENTED BY REVENUE SECRETARY,MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE,NEW DELHI-110 001.
2 THE UNDER SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL
BOARD OF EXCISE & CUSTOMS,NORTH BLOCK, NEW DELHI-110
001.
3 CENTRAL BOARD OF EXCISE CUSTOMS
REPRESENTED BY THE CHAIRMAN, NORTH BLOCK, NEW DELHI-
110 001.
4 COMMISSIONER OF CENTRAL EXCISE CUSTOMS SERVICE TAX
CENTRAL, REVENUE BUILDING, MANACHIRA,KOZHIKODE.
5 THE COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE TAX, VADODARA ZONE,VADODARA.
6 CHIEF COMMISSIONER OF CENTRAL EXCISE
CUSTOMS & SERVICE TAX,KERALA ZONE, CENTRAL REVENUE
BUILDING, I.S.PRESS ROAD, KOCHI-682 018.
BY ADV SHRI.T.C.KRISHNA, SENIOR PANEL COUNSEL
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
14
2025:KER:84457
RESPONDENT/S:
1 JYOTHI SUKUMARAN
AGED 47 YEARS
D/O.LATE A.R.NAIR, AGED 47 YEARS,INSPECTOR OF
CENTRAL EXCISE,OFFICE OF THE ASSISTANT COMMISSIONER
OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, AUDIT
CIRCLE II,THRISSUR-680001.
2 JOSSY JOSEPH ( SOUGHT TO BE IMPLEADED )
S/O. K.T. JOSEPH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT THEKKEKKARA, CRA LANE-5, CHAKKUNGAL ROAD,
PALARIVATTOM, ERNAKULAM DISTRICT PHONE: + 91
9447209225 EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
3 JOE ANTONY ( SOUGHT TO BE IMPLEADED )
S/O. P.O. ANTONY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, AUDIT
CIRCLE - 4, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI, RESIDING AT PULLUKKARA HOUSE,
KOTTANELLUR.P.O, THRISSUR DISTICT EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
4 MOHD MUSHARRAF REZA ( SOUGHT TO BE IMPLEADED )
S/O. MOHD.FAZLUL HAQUE, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT QTR. NO.83, CENTRAL EXCISE STAFF QUARTERS, CSEZ
PO, KAKKANAD, KOCHI, PHONE: +91 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
5 HARIKRISHNAN.K, ( SOUGHT TO BE IMPLEADED )
S/O.P.RAGHAVAN, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX @ CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, ERNAKULAM, KOCHI-682018, RESIDING AT
SKYLINE TOPAZ APARTMENTS, KALOOR-KADAVANTHRA ROAD,
KALOOR PO., ERNAKULAM, KOCHI MOBILE: EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
6 AKHIL. T K ( SOUGHT TO BE IMPLEADED )
S/O M.K. KUNHIKANNAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
15
2025:KER:84457
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI - 18, RESIDING AT "KALHARA,
PAVANGAD PUTHIYANGADI POST, KOZHIKODE EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
7 BAL MUKUND ( SOUGHT TO BE IMPLEADED )
S/O CHUNNI LAL, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT APARTMENT NO. 64/3812-A4, 2ND FLOOR, VATTAPARAMBU
WEST LANE, NEAR AZAD ROAD, KALOOR, ERNAKULAM
DISTRICT EMAIL:[email protected] ( SOUGHT TO BE
IMPLEADED )
8 BHASKARNATH ( SOUGHT TO BE IMPLEADED )
S/O C GOPINATH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682017, RESIDING
AT 'GOPINIVAS', KOTTAPURAM ROAD, THRISSUR EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
9 SUJATHA M K ( SOUGHT TO BE IMPLEADED )
D/O KUTTAPPAN, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU,KOCHI-17, RESIDING AT
'POOVATHINKAL (H)', MADAKKATHANAM P.O, KAPPU,
MUVATTUPUZHA, ERNAKULAM, PH: + 91 9446311157 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SWAPNA VM ( SOUGHT TO BE IMPLEADED )
D/O SHAJAN V, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI-17, RESIDING AT
RUDRAVEENA HOUSE, KANNIKATTU ROAD, VYASAPURAM,
PANAGAD, ERNAKULAM. PH: + 91 9847998739 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
11 PRAFULL BHANDARI ( SOUGHT TO BE IMPLEADED )
S/O S.S.BHANDARI, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI, RESIDING AT '1847, JM HABITAT, SHASTRI ROAD,
VADUTHALA, KOCHI PH: + 91 8943728782 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
12 AKSHAY SINGH BHADAURIA ( SOUGHT TO BE IMPLEADED )
S/O K.P. SINGH, SUPERINTENDENT, O/O THE ASSISTANT
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
16
2025:KER:84457
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI PIN 682 018, RESIDING AT 'FLAT NO. 2A', VIEW
POINT APARTMENT, KALOOR , COCHIN PH: + 91 7592971089
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
13 PANKAJ VARUN ( SOUGHT TO BE IMPLEADED )
S/O BIJENDRA KUMAR, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT 'E2,
GRANDEUR WESTEND PALACE, MARADU, ERNAKULAM, KOCHI
PH: +91 8130822108 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
14 SHIBU P K ( SOUGHT TO BE IMPLEADED )
S/O. P.P. KUNJAPPAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682018, RESIDING AT 'LOVEDALE',
62/304, PALLIYIL LANE, DIWAN'S ROAD, ERNAKULAM,
KOCHI PH: + 91 9962469539 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
15 JINCY M P ( SOUGHT TO BE IMPLEADED )
D/O.M.A. PETER, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, KAKKANAD
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682018, RESIDING AT 'ANTHIKKATTU HOUSE',
KOONAMMAVU P O, ERNAKULAM PH: +91 9847645342 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
16 LIJIN J KAMAL ( SOUGHT TO BE IMPLEADED )
S/O J.V. KAMALASANAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'LIJIN NIVAS', PERUMPALAM P O, CHERTHALA,
ALAPPUZHA PH:+ 91 9400328103 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
17 JOFFEE JOSE ( SOUGHT TO BE IMPLEADED )
S/O K J JOSE, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'FLAT 10 D', CENEX ALTIA,
SASTHA TEMPLE ROAD, KALOOR- PH: +91 9446364541
EMAIL: [email protected] ( SOUGHT TO BE IMPLEADED
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
17
2025:KER:84457
)
18 GULSHAN KUMAR ( SOUGHT TO BE IMPLEADED )
S/O VINOD PANDEY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT C-1/54, INDIRA NAGAR,
KADAVANTHARA, ERNAKULAM, KERALA PH: + 91 8281524599
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
19 NEHA MEENA ( SOUGHT TO BE IMPLEADED )
D/O POORAN MAL MEENA, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT ' KADAVIL
PARAMBIL HOUSE', RIVER LANDING LANE, PETER CORREYA
ROAD, PACHALAM, ERNAKULAM PH: +91 8290658954 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SENTHIL KUMAR. M ( SOUGHT TO BE IMPLEADED )
S/O.P.N. MURUKESAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT F2, BLUEMOON SILVER APARTMENTS, JAWAHAR NAGAR,
KADAVANTHRA P O, KOCHI PH: + 91 9446510038 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
21 ARUNKUMAR A ( SOUGHT TO BE IMPLEADED )
S/O.AYYAPPANKUTTY P.C., SUPERINTENDENT, OFFICE OF
THE ASSISTANT COMMISSIONER OF AUDIT, CIRCLE 4,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017
RESIDINGNAT DO7, THE ATRIA, OPP: GURUDWARA, THEVARA,
KOCHI- MOBILE: 9633693733 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
BY ADVS.
SRI.SHAFIK M.A.
SMT.T.N.SREEKALA
SMT.GIRIJA P.
THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 29.10.2025,
ALONG WITH OP (CAT).129/2016 AND CONNECTED CASES, THE COURT ON
07.11.2025 DELIVERED THE FOLLOWING:
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
18
2025:KER:84457
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR.JUSTICE P. V. BALAKRISHNAN
FRIDAY, THE 7TH DAY OF NOVEMBER 2025 / 16TH KARTHIKA, 1947
OP (CAT) NO. 246 OF 2016
AGAINST THE ORDER/JUDGMENT DATED 10.07.2015 IN OA NO.400
OF 2010 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/S:
1 THE COMMISSIONER OF CENTRAL EXCISE
CENTRAL REVENUE BUILDING, IS PRESS ROAD,KOCHI-
682018.
2 THE CHIEF COMMISSIONER OF CENTRAL EXCISE CUSTOMS
SERVICE TAX
KERALA ZONE, CENTRAL REVENUE BUILDING, IS PRESS
ROAD, KOCHI-682018.
3 THE CHIEF COMMISSIONER OF CENTRAL EXCISE
MUMBAI ZONE, 115, MK ROAD, CHURCH GATE, MUMBAI-400
020.
4 UNION OF INDIA
REPRESENTED BY REVENUE SECRETARY, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE,NEW DELHI-110 001.
BY ADV SHRI.T.C.KRISHNA, SENIOR PANEL COUNSEL
RESPONDENT/S:
1 JOSEPH K.JOHN
AGED 49 YEARS
S/O.K.K.JOHN, AGED 49 YEARS,WORKING AS INSPECTOR OF
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
19
2025:KER:84457
CENTRAL EXCISE,SERVICE TAX AUDIT PARTY NO.IV,
INTERNAL AUDIT,CALICUT COMMISSIONERATE, CALICUT,
KERALA-673 001.
2 JOSSY JOSEPH ( SOUGHT TO BE IMPLEADED )
S/O. K.T. JOSEPH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT THEKKEKKARA, CRA LANE-5, CHAKKUNGAL ROAD,
PALARIVATTOM PHONE: + 91 9447209225 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
3 JOE ANTONY ( SOUGHT TO BE IMPLEADED )
S/O. P.O. ANTONY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, AUDIT
CIRCLE - 4, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI, RESIDING AT PULLUKKARA HOUSE,
KOTTANELLUR.P.O, THRISSUR DISTRICT PHONE + 91 94005
28310 EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
4 MOHD MUSHARRAF REZA ( SOUGHT TO BE IMPLEADED )
S/O. MOHD.FAZLUL HAQUE, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT QTR. NO.83, CENTRAL EXCISE STAFF QUARTERS, CSEZ
PO, KAKKANAD, KOCHI, PHONE: +91 9650238767 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
5 HARIKRISHNAN.K ( SOUGHT TO BE IMPLEADED )
S/O.P.RAGHAVAN, SUPERINTENDENT, OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX @ CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, ERNAKULAM, KOCHI-682018, RESIDING AT
SKYLINE TOPAZ APARTMENTS, KALOOR-KADAVANTHRA ROAD,
KALOOR PO., ERNAKULAM, KOCHI MOBILE: 9446089806
EMAIL: [email protected] ( SOUGHT TO BE
IMPLEADED )
6 AKHIL. T K, ( SOUGHT TO BE IMPLEADED )
S/O.M.K. KUNHIKANNAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI, RESIDING AT "KALHARA, PAVANGAD
PUTHIYANGADI POST, KOZHIKODE - PHONE: 9446827269,
[email protected] ( SOUGHT TO BE IMPLEADED )
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
20
2025:KER:84457
7 BAL MUKUND, ( SOUGHT TO BE IMPLEADED )
S/O CHUNNI LAL, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT APARTMENT NO. 64/3812-A4, 2ND FLOOR, VATTAPARAMBU
WEST LANE, NEAR AZAD ROAD, KALOOR PH: + 91
8891033328 EMAIL:[email protected] ( SOUGHT TO
BE IMPLEADED )
8 BHASKARNATH ( SOUGHT TO BE IMPLEADED )
S/O C GOPINATH, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'GOPINIVAS', KOTTAPURAM ROAD, THRISSUR PH: + 91
9495773777 EMAIL: [email protected] ( SOUGHT
TO BE IMPLEADED )
9 SUJATHA M K ( SOUGHT TO BE IMPLEADED )
D/O KUTTAPPAN, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI, RESIDING AT
'POOVATHINKAL (H)', MADAKKATHANAM P.O, KAPPU,
MUVATTUPUZHA, ERNAKULAM, PH: + 91 9446311157 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SWAPNA VM, ( SOUGHT TO BE IMPLEADED )
D/O SHAJAN V, SUPERINTENDENT, O/O THE ASST.
COMMISSIONER OF AUDIT, AUDIT CIRCLE IV, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI, RESIDING AT
RUDRAVEENA HOUSE, KANNIKATTU ROAD, VYASAPURAM,
PANANGAD, ERNAKULAM. PH: + 91 9847998739 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
11 PRAFULL BHANDARI, ( SOUGHT TO BE IMPLEADED )
S/O S.S.BHANDARI, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI, RESIDING AT '1847, JM HABITAT, SHASTRI ROAD,
VADUTHALA, KOCHI PH: + 91 8943728782 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
12 AKSHAY SINGH BHADAURIA, ( SOUGHT TO BE IMPLEADED )
S/O K.P. SINGH, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI PIN 682 018, RESIDING AT 'FLAT NO. 2A', VIEW
POINT APARTMENT, KALOOR , COCHIN, PH: + 91
7592971089 EMAIL: [email protected] ( SOUGHT
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
21
2025:KER:84457
TO BE IMPLEADED )
13 PANKAJ VARUN ( SOUGHT TO BE IMPLEADED )
12. AGED 32 YEARS, S/O BIJENDRA KUMAR,
SUPERINTENDENT, OFFICE OF THE ASSISTANT COMMISSIONER
OF CENTRAL TAX & CENTRAL GST, KAKKANAD DIVISION,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI 682 018,
RESIDING AT 'E2, GRANDEUR WESTEND PALACE, MARADU,
ERNAKULAM, KOCHI- PH: +91 8130822108 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
14 SHIBU P K, ( SOUGHT TO BE IMPLEADED )
S/O. P.P. KUNJAPPAN, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI, RESIDING AT 'LOVEDALE',
62/304, PALLIYIL LANE, DIWAN'S ROAD, ERNAKULAM,
KOCHI, PH: + 91 9962469539 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
15 JINCY M P, ( SOUGHT TO BE IMPLEADED )
D/O.M.A. PETER, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, KAKKANAD
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'ANTHIKKATTU HOUSE',
KOONAMMAVU P O, ERNAKULAM, PH: +91 9847645342 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
16 LIJIN J KAMAL ( SOUGHT TO BE IMPLEADED )
S/O J.V. KAMALASANAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT 'LIJIN NIVAS', PERUMPALAM P O, CHERTHALA,
ALAPPUZHA PH:+ 91 9400328103 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
17 JOFFEE JOSE ( SOUGHT TO BE IMPLEADED )
S/O K J JOSE, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT 'FLAT 10 D', CENEX ALTIA,
SASTHA TEMPLE ROAD, KALOOR- PH: +91 9446364541
EMAIL: [email protected] (SOUGHT TO BE IMPLEADED)
18 GULSHAN KUMAR, (SOUGHT TO BE IMPLEADED)
S/O VINOD PANDEY, SUPERINTENDENT, O/O THE ASSISTANT
COMMISSIONER OF CENTRAL TAX & CENTRAL GST, ERNAKULAM
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
22
2025:KER:84457
DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI 682 018, RESIDING AT C-1/54, INDIRA NAGAR,
KADAVANTHARA, ERNAKULAM, KERALA, PH: + 91 8281524599
EMAIL: [email protected] (SOUGHT TO BE
MPLEADED)
19 NEHA MEENA ( SOUGHT TO BE IMPLEADED )
D/O POORAN MAL MEENA, SUPERINTENDENT, O/O THE
ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL GST,
ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI 682 018, RESIDING AT ' KADAVIL
PARAMBIL HOUSE', RIVER LANDING LANE, PETER CORREYA
ROAD, PACHALAM, ERNAKULAM PH: +91 8290658954 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
0 SENTHIL KUMAR. M, ( SOUGHT TO BE IMPLEADED )
S/O. P.N. MURUKESAN, SUPERINTENDENT, O/O THE ADDL
DIRECTOR GENERAL, DGGI, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682017, RESIDING
AT F2, BLUEMOON SILVER APARTMENTS, JAWAHAR NAGAR,
KADAVANTHRA P O, KOCHI, PH: + 91 9446510038 EMAIL:
[email protected] ( SOUGHT TO BE IMPLEADED )
21 AUNKUMAR A, ( SOUGHT TO BE IMPLEADED )
S/O.AYYAPPANKUTTY P.C., SUPERINTENDENT, OFFICE OF
THE ASSISTANT COMMISSIONER OF AUDIT, CIRCLE 4,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017
RESIDINGNAT DO7, THE ATRIA, OPP: GURUDWARA, THEVARA,
KOCHI, MOBILE: 9633693733 EMAIL: [email protected]
( SOUGHT TO BE IMPLEADED )
BY ADVS.
SMT.T.N.SREEKALA
SRI.SHAFIK M.A.
SMT.GIRIJA P.
THIS OP (CAT) HAVING COME UP FOR ADMISSION ON 29.10.2025,
ALONG WITH OP (CAT).129/2016 AND CONNECTED CASES, THE COURT
07.11.2025 DELIVERED THE FOLLOWING:
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016
23
2025:KER:84457
"CR"
JUDGMENT
Sushrut Arvind Dharmadhikari, J.
The IA Nos.1/2025 filed in these petitions in respect of intervention applications are allowed for the reasons stated in the applications. The Interveners are allowed to participate in the proceedings.
2. Since common questions of facts and law are involved in these Original Petitions, we have heard them together and are being decided by this common judgment.
3. The instant Original Petition under Article 227 of the Constitution of India challenges the order dated 10.07.2015 in OA No.505/2011 passed by the Central Administrative Tribunal, Ernakulam Bench, whereby the Original Application filed by the respondent herein has been allowed. For the purpose of convenience, the facts of the OA No.505/2011 and OP No.170/2016 are taken into consideration.
Issue:
4. The issue involved for adjudication in these petitions are OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 24 2025:KER:84457 "whether the circulars issued from time to time for Inter-Commissionerate Transfer (ICT), on "spouse grounds" and "compassionate grounds" are transfers in public interest to enable the transferred officer to carry over the seniority in the parent commissionerate to the transferred commissionerate.?"
Facts:
5. The respondent/applicant is presently working as Inspector of Central Excise on deputation basis. The respondent was directly recruited as Stenographer Grade III under the Commissioner of Central Excise and Customs, Surat by the Staff Selection Commission. He accepted the offer of appointment and joined the duties on 05.02.1996. The father of the respondent is no more and mother is suffering from Rheumatic ailments and is under treatment for thyroid and blood pressure. Thereafter, the respondent was promoted to the cadre of Inspector of Central Excise with effect from 09.04.2003. In the meanwhile, Government of India, Ministry of Finance, issued instructions dated 19.02.2004 in supersession of all the OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 25 2025:KER:84457 previous instructions issued on the subject in the past, wherein it was decided that no inter-commissionerate transfer shall be allowed for any group 'B', 'C' or 'D' employees henceforth.
6. It is only in exceptional circumstances depending upon the merits of each case where it is considered necessary to accept such a request on extreme compassionate grounds, such transfers shall be allowed on deputation basis for a period of three years subject to the approval of the transferor or transferee Cadre Controlling Authorities.
Further extension of deputation period can be granted upto one year by the Commissioners concerned on mutual agreement basis.
7. The respondent applied for deputation to Central Excise -
Kerala Zone. The aforesaid application was favorably considered by the Cadre Controlling Authority and the respondent was transferred to Kerala Zone on deputation basis for a period of three years. Vide order dated 18.08.2006, the petitioner was posted to Central Excise-
Cochin Commissionerate with immediate effect. Thereafter, the respondent was relieved from Surat Commissionerate - I on the forenoon of 29.09.2006 and joined the post of Inspector of Central Excise under Cochin Commissionerate on 09.10.2006. OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 26 2025:KER:84457
8. As per circular dated 27.03.2009 at Annexure A5, the Central Board of Excise and Customs (hereinafter CBEC) had deliberated upon the issue and decided to partially relax the earlier instructions of the Board dated 19.02.2004 and 09.03.2004 in order to facilitate posting of husband and wife at the same station in line with the instructions of the DoPT. Accordingly, it was decided to permit Inter Commissionerate transfers of Group 'B', 'C' and 'D' officers beyond the Commissionerates having common cadres, ie, from one Cadre Controlling Authority to another without any loss of seniority, subject to following conditions.
"a) The transfer/change of cadre shall be permissible only in cases where the spouse is employed with either the Central Government or ti State Government or 21 Public Sector Undertaking of the Central Government / State Government. -
b) The option for change of cadre must be exercised within six months of the initial appointment of the officer, if the officer is married at the time of such initial appointment.
In case of marriage taking place subsequent to the" initial appointment, the option must be exercised within months of the marriage. Further, as for as the past cases are concerned, the option must be exercised within six- months of the issue of these instructions."
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 27 2025:KER:84457
9. Another circular was issued on 29.07.2009 by the CBEC for the employees/officers who have been appointed against the 5% compassionate vacancies quota as was relaxed by the circular dated 27.03.2009 in respect of Group B, C & D officers. Thereafter, a clarificatory circular dated 07.08.2009 was issued regarding relaxation on "spouse ground" as a clarification was sought as to whether such requests can be considered against promotion quota vacancies also as in some cadres like Superintendent, there are only promotion quota vacancies. It was clarified that the DoPT instructions regarding postings on "spouse ground", do not make any distinction between DR-quota and promotion quota vacancies. It was clarified that a relaxation in ban on ICT on "spouse ground" granted vide Board's instruction dated 27.03.2009 shall be applicable to all categories of employees, ie, DR quota and promotion quota employees.
10. As per office memorandum dated 03.07.1986 at Annexure A15, Clause 3.1 to 3.5 provides for seniority on transfers. According to Clause 3.5, cases in which transfers are not strictly in public interest, the transferred officers will be placed below all officers appointed regularly to the grade on the date of absorption. The office OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 28 2025:KER:84457 memorandum dated 30.09.2009 at Annexure A8 was issued by the DoPT regarding posting of husband and wife at the same station, in view of the utmost importance attached to the enhancement of Women's status in all walks of life and to enable them to lead a normal family life as also to ensure the education and welfare of the children.
11. Some of the respondents and the identically situated persons herein had approached the Central Administrative Tribunal, Ernakulam Bench in OA No. 643/2009, 650/2009, 835/2009 & 400/2010 challenging Annexure.A5, A6 and A7 circulars. The original applications came to be decided vide order dated 16.05.2011. The learned Tribunal while allowing the Original Applications came to the conclusion that it is premature for a Tribunal to adjudicate upon the question whether the ICT on "spouse ground" and on "compassionate ground" is in public interest or not.
12. Consequently the impugned circulars dated 27.03.2009, 29.07.2009 and 07.08.2009 to the extent that ICTs of Group, B,C & D officers on "spouse ground" as well as on "compassionate ground"
have been allowed without loss of seniority. However, the CBEC is at liberty to take up the matter with the DoPT, Government of India to OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 29 2025:KER:84457 take appropriate decision in the matter. The aforesaid judgment of the Tribunal was put to challenge before this Court in OP(CAT) 655/2013 and other connected cases, whereby this Court disposed of the Original Petitions by passing the following orders:
For the aforesaid reasons, the impugned orders of the Tribunal are set aside, without expressing anything on merits as regards the rival contentions as to the applicability of any particular DoPT OM or other instructions and the arguments advanced as to the concept of 'public interest' in the context of ICT on spouse ground, compassionate ground, physical disability ground etc. Parties are directed to mark appearance before the Tribunal on 03.03.2014. We may, before parting, sound a word of caution that if any of the original petitioners requires further impleadment of necessary parties as may be needed, it would be appropriate for the parties to make such applications before the learned Tribunal since the issues relating to seniority cannot be decided without necessary parties being on array; that being the settled law. It is also directed that the Tribunal shall include DoPT in the array of respondents and require its views in the matter. Notwithstanding the aforesaid, it is hereby ordered that all applications for ICT received and pending shall be decided upon, without reference to the question of inter se seniority, and if transfers are eligible to be granted, they shall be issued at the earliest, as per norms. All officers continuing on the strength of interim orders will continue to hold OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 30 2025:KER:84457 so until the matter is decided by the respective Commissionerates, on the question of request for ICT. The original petitions and the interlocutory applications are ordered accordingly.
13. After remand, the learned Tribunal finally decided the bunch of Original Applications vide judgment dated 10.07.2015 at Ext.P9. The learned Tribunal allowed the Original Applications by passing the following operative orders which is reproduced herein below:
"38. Viewing from the associated angle, we are of the opinion that protection of seniority given to the employees who are transferred on grounds of spouse, compassionate, or physical is not an arbitrary decision on the part of the administration, but is based on the intelligible differetia buttressed by the principles envisaged in Part IV of the Constitution which are fundamental in the governance of the country. It appears that the service rules of the respondent Department do not have specific provisions to deal with the ICT s in the instant cases. Therefore, the administrative instructions in the form of executive orders of DoPT govern the field. Such instructions have the binding force of executive orders under Article 73 of the Constitution.
39. As noted above, instructions in A/5 to A/7 were issued keeping in tune with A/8 and Para 3.5 of Annexure A/6 OM of DoPT, we are of the view that Annexure A/12 instruction issued OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 31 2025:KER:84457 subsequently is a reiteration of Annexure A/5 to A/7, but permitting ICT with loss of seniority on other grounds without upsetting the instructions contained in Annexure A/5 to A/7.
In our view, Annexure A/12 is only clarificatory in nature in the context of nebulous situation that prevailed in the permissibility of ICT. While stating that ICT is permissible with loss of seniority, Annexure A/12 has not at all disturbed the policy decisions contained in A/5 to A/7.
40. In the light of the above discussion, we are of the opinion that prayers of the applicants in OAS captioned above are only to be allowed. We do so while holding that Annexure A5 to A7 and A12 are applicable only to the Group B, C, and D employees belonging to the different commissionerates under the General Board of Exercise and Customs. Hence, we make it clear that this order will not stand in the way of the DoPT to formulate appropriate comprehensive instructions on inter-cadre transfer that could be made applicable to all departments/formations under the Central Government.
14. Being aggrieved by the judgment dated 10.07.2015 passed by the learned Tribunal, the Union of India is before us in the present Original Petitions.
Petitioner's Contention:
15. Sri.T.C.Krishna, learned SCGC appearing for Union of India submitted that the Tribunal erred in allowing the OAs coming to OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 32 2025:KER:84457 the conclusion that without upsetting the instructions contained in Annexure A5 to A7 had issued Annexure A12 which is only clarificatory in nature in the context of nebulous situation that prevailed in the premissibility of ICT. The learned Tribunal also failed to consider the circular dated 27.10.2011, Ext.P7 which had lifted the ban on Inter Commissionerate transfer in respect of willing officers in Group B, C & D posts under the CBEC. In the said circular, as per paragraph 2(II), so far as placing of seniority of the transferred person is concerned it provides that:
"the transferee will be placed below all officers appointed regularly in that post/Grade on the date of his/her appointment on transfer basis in terms of pant 3.5 of DoPT's OM dated 03.07.1986. In other words, such a transferee will be junior to those regularly appointed officers prior to his/her transfer. However, such transferred officer will retain his/her eligibility of the parent Commissionerate for his/her promotion to the next higher grade, etc."
16. Learned counsel for the petitioners further contended that similar issue came up before the Central Administrative Tribunal, OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 33 2025:KER:84457 Principal Bench, New Delhi in OA No.4/2012, wherein the OA was dismissed. The Tribunal, Principal Bench, after considering various judgments of the Supreme Court came to the conclusion that the transferred employees will get bottom seniority. In Surendra Singh Beniwal v. Hukam Singh & others, [(2009) 2 SCC (L&S) 218] , the Apex Court has held that transferred employee will get bottom seniority rendered in the new Education Institution where he was transferred but the service rendered in the the previous Education Institution will be counted for other purposes like pensionary benefits etc.
17. In another judgment, the Apex Court in K.P.Sudhakaran and another Vs. State of Kerala and others [(2006) 5 SCC 386] in service jurisprudence, the general rule is that if a Government servant holding a particular post is transferred to the same post in the same cadre, the transfer will not wipe out his length of service in the post till the date of transfer and the period of service in the post before his transfer has to be taken into consideration in computing the seniority in the transferred post. But where a Government servant is so transferred on his own request, the transferred employee will have to forego his seniority till the date of transfer and will be placed at the OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 34 2025:KER:84457 bottom below the junior-most employee in the category in the new cadre or department. This is because a government servant getting transferred to another unit or department for his personal considerations, cannot be permitted to disturb the seniority of the employees in the department to which he is transferred by claiming that his service in the department from which he has been transferred, should be taken into account. This is also because a person appointed to a particular post in a cadre, should know the strength of the cadre and prospects of promotion on the basis of the seniority list prepared for the cadre and any addition from outside would disturb such prospects. The matter is, however, governed by the relevant service Rules.
18. Learned counsel for the petitioners further pointed out that Ext.P7 dated 27.10.2011 has been upheld by Ext.P8 order by the Principal Bench, CAT, New Delhi in OA No.4/2012.
19. Therefore, in view of the aforesaid, to maintain uniformity all over India in respect of the Inter Commissionerate Transfers, the seniority has to be maintained at the bottom. In view of the aforesaid, the order passed by the Tribunal deserves to be set OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 35 2025:KER:84457 aside and the Original Application needs to be dismissed.
Respondent's Contention:
20. The learned counsel for the respondents submitted that seniority is not a right but is only a facet of the different interests of Government servants which cannot be categorised as a service condition or as a right and seniority does not always lead to promotion. The respondent counsel also submitted that chances of promotion are not conditions of service and hence the mere aspirations for promotion do not require protection from the Court/Tribunal. The only right of the Government servant is a right to be considered for promotion. ICTs on "spouse ground", "compassionate ground" and "physically handicapped grounds" are policy decisions of the Government made in public interest. The learned counsel vehemently opposed the prayer and submitted that the Tribunal has rightly come to the conclusion and the present Original Petitions deserve to be dismissed.
Discussion and Analysis:
21. Heard learned counsel appearing on both sides.
22. Thus, viewing the matter in the light of circular dated OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 36 2025:KER:84457 27.10.2011, paragraph 2, Sub-Clause (ii) of Ext.P7, it specifically provides that on Inter Commissionerate Transfer, the officer would be placed at the bottom of the seniority in the transferred Commissionerate. So far as existence of Ext.A5 to A7 are concerned, the same stands superseded by the CBEC circular dated 27.10.2011, Ext.P7.
23. The Apex Court in Surendra Singh Beniwal (supra) and K.P.Sudhakaran (Supra) are also of the same view that when a transfer on a request of an employee is made from one Commissionerate to another Commissionerate on "spouse ground" or "compassionate ground", he/she has to be assigned bottom seniority and placed junior to those regularly appointed in the cadre prior to joining of the employee.
24. That apart, on perusal of Clause 2, Sub-Clause (ii) of the circular dated 27.10.2011, interest of the employees have also been protected and it has been specifically stipulated that such transferred officer will retain his/her eligibility of the parent commissionerate for her/his promotion to the next higher grade etc. In other words, fresh guidelines have been issued in conformity with the object to be OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 37 2025:KER:84457 achieved in terms of DoPT instructions dated 03.07.1986. That is how the right of the employees for further promotion in the parent cadre has been safe guarded and at the same time, in order to give effect to DoPT OM dated 03.07.1986, the employees are also posted at the place of their choice where they can lead a normal family life and also to ensure education and welfare of the children and also that promotional avenue to a person belonging to a particular cadre is not affected by the employee who has been transferred from different Commissionerate. Admittedly, the seniority list of Inspectors of Central Excise is maintained Commissionerate wise and not on All India basis. The respondent failed to challenge Ext.P7 dated 27.10.2011 circular in the Original Application.
Conclusion:
25. Thus, in view of the aforesaid discussions and the law laid down by the Apex Court, we are of the considered opinion that the learned Tribunal erred in allowing the Original Applications.
Accordingly, the orders passed in the Original Applications impugned in all the cases are hereby set aside. It is held that the employees who have been transferred on their own requests on "spouse grounds" and OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 38 2025:KER:84457 "compassionate grounds" and "physically handicapped grounds,"will get bottom seniority at the transferred Commissionerate. Accordingly, the Original Petitions are allowed.
No order as to costs.
sd/-
SUSHRUT ARVIN0D DHARMADHIKARI JUDGE sd/-
P. V. BALAKRISHNAN JUDGE Nsd OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 39 2025:KER:84457 APPENDIX OF OP (CAT) 129/2016 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE O.A.262/2012. Annexure A1 PHOTOCOPY OF THE INSTRUCTIONS F.NO.A.22015/3/2004-AD.IIIA DATED 19.02.2004 OF THE 2ND RESPONDENT.
Annexure A2 PHOTOCOPY OF THE ORDER NO.10/2007 DATED 17.01.2007 OF THE 4TH RESPONDENT.
Annexure A3 PHOTOCOPY OF THE JOINING REPORT DATED 09.04.2007 OF THE APPLICANT TO THE ADMINISTRATIVE OFFICER, CE & C, CALICUT.
Annexure A4 PHOTOCOPY OF THE LETTER F.NO.II/03-25/CCO/2003 DATED 17.01.2011 OF THE 6TH RESPONDENT.
Annexure A5 PHOTOCOPY OF THE MEMORANDUM F.NO.A.22015/19/2006-AD.III.A DATED 27.03.2009 OF THE 2ND RESPONDENT.
Annexure A6 PHOTOCOPY OF THE LETTER
F.NO.A.22015/11/2008-AD.III.A DATED
29.07.2009 OF THE 2ND RESPONDENT.
Annexure A7 PHOTOCOPY OF THE MEMORANDUM
F.NO.A.22015/18/2009.AD.III.A DATED
07.08.2009 OF THE 2ND RESPONDENT.
Annexure A8 PHOTOCOPY OF THE OFFICE MEMORANDUM
NO.28034/9/2009-ESTT(A) DATED 30.09.2009 OF THE 1ST RESPONDENT.
Annexure A9 PHOTOCOPY OF THE EMPLOYMENT CERTIFICATE DATED 06.01.2012 ISSUED BY THE SECTION OFFICER AND DRAWING AND DISBURSING OFFICER, NATIONAL INFORMATICS CENTRE, KERALA STATE CENTRE, THIRUVANANTHAPURAM. Annexure A10 PHOTOCOPY OF THE REPRESENTATION DATED 08.04.2009 OF THE APPLICANT TO THE 6TH AND 7TH RESPONDENTS.
Annexure A11 PHOTOCOPY OF THE REPRESENTATION DATED 06.09.2010 OF THE APPLICANT TO THE 6TH AND 7TH RESPONDENTS.
Annexure A12 PHOTOCOPY OF THE ORDER
F.NO.A.22015123/2011-AD.III.A DATED
27.10.2011 OF THE 1ST RESPONDENT.
Annexure A13 PHOTOCOPY OF THE REPRESENTATION DATED
17.11.2011 OF THE APPLICANT TO THE 6TH AND 7TH RESPONDENTS.
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 40 2025:KER:84457 Annexure A14 PHOTOCOPY OF THE COMMUNICATION NO.IV/16/18/2011-RTI/909 DATED 25.03.2011 OF THE P.A.GANGADHARAN COIO, O/O. THE COMMISSIONER CENTRAL EXCISE, COCHIN. Annexure A15 PHOTOCOPY OF THE ORDER DATED 16.05.2011 IN OA.NO.643/2009 AND 650/2009 AND CONNECTED CASES OF THE HON'BLE CAT, ERNAKULAM.
Annexure A16 PHOTOCOPY OF THE OM NO.22011/7/86-ESTT(D) DATED 03.07.1986 OF THE 1ST RESPONDENT. Annexure A17 PHOTOCOPY OF THE NOTIFICATION NO.19- 10/2004-GDS DATED 17.07.2006 OF THE ASSISTANT DIRECTOR, GOVT. OF INDIA, MINISTRY OF COMMUNICATIONS & IT, DEPT. OF POSTS, NEW DELHI.
Annexure A18 PHOTOCOPY OF THE ORDER DATED 19.2.2010 IN
OA NO.88/2010 OF THE HON'BLE CAT,
ERNAKULAM.
Exhibit P2 PHOTOCOPY OF THE REPLY STATEEMENT DATED
11.06.2012 IN O.A.262/2012 WITH
Exhibit P3 PHOTOCOPY OF THE REJOINGDER DATED
08.07.2012 WITH ANNEXURES-A19 TO 23. Annexure A19 PHOTOCOPY OF THE COMMUNICATION C.NO.V(3)-
CCO/LKO/APPL./BOARD/PLJ/34/2010/2660 DATED 19.05.2010 OF THE CHIEF COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, LUCKNOW.
Annexure A20 PHOTOCOPY OF THE COMMUNICATION C.NO.67/ZONE-14/RTI.P.L JOHNSON/10 DATED 21.05.2010 OF THE CHIEF COMMISSIONER OF CENTRAL EXCISE ZONE, CHANDIGARH.
Annexure A21 PHOTOCOPY OF THE COMMUNICATION C NO.IV/16/37/2010-CPIO DATED 18.05.2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, COMMISSIONER OF CENTRAL EXCISE, CHENNAI.
Annexure A22 PHOTOCOPY OF THE COMMUNICATION
C.NO.II/39/183/2010 A.C B.I DATED
02.06.2010 OF THE CENTRAL PUBLIC
INFORMATION OFFICER, COMMISSIONER OF
CENTRAL EXCISE, BANGALORE-I.
Annexure A23 PHOTOCOPY OF THE COMMUNICATION
NO.F.NO.I/ADM(22) MISC-50/RTIA/CPIO/M-
1/2010 MUMBAI DATED 10.05.2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, CENTRAL EXCISE, MUMBAI-I. Exhibit P4 TRUE COPY OF THE ADDITIONAL REPLY STATEMENT FILED ON BEHALF OF THE OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 41 2025:KER:84457 PETITIONERS Exhibit P5 TRUE COPY OF THE ORDER DAED 05.02.2013 IN O.A.262/2012 OF THE HON'BLE CAT,ERNAKULAM Exhibit P6 TRUE COPY OF THE COMMON JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN OP(CAT)NO.656/2013 Exhibit P7 TRUE COPY OF THE ORDER IN O.A.4/2012 OF THE PRINCIPAL BENCH,CENTRAL ADMINISTRATIVE TRIBUNAL,NEW DELHI.
Exhibit P8 TRUE COPY OF THE ORDER DATED 10.07.2015 IN
O.A.262/2012 OF THE HON'BLE
COURT,ERNAKULAM.
Copy of the
Copy of the Circular dated 8.8.2025 No. Circular dated GEXCOM/II/(3)/25/2025-ESTT 8.8.2025 OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 42 2025:KER:84457 APPENDIX OF OP (CAT) 170/2016 PETITIONER ANNEXURES ANNEXURE A1 PHOTOCOPY OF THE INSTRUCTIONS F NO.A.22015/3/2004-AD.IIIA DATED 19.2.2004 OF THE 2ND RESPONDENT.
ANNEXURE A2 PHOTOCOPY OF THE ORDER NO.25/2006 DATED 18.9.2006 OF THE ADDITIONAL COMMISSIOENR P&E, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, SURAT-I. ANNEXURE A3 TRUE COPY OF THE ORDER NO.140 OF 2006 DATED 18.8.2006 VIDE LETTER NO.C.NO.II/13/1/2005.ESTT.I OF THE 6TH RESPONDENT.
ANNEXURE A4 PHOTOCOPY OF THE ORDER
F.NO.II/03-25/CCO/2003/5595 DATED
24.9.2010 OF THE JOINT COMMISSIONER (CCO), VADODARA.
ANNEXURE A5 PHOTOCOPY OF THE INSTRUCTIONS F.NO.A.22015/19/2006-AD.IIIA DATED 27.3.2009 OF THE 2ND RESPONDENT.
ANNEXURE A6 PHOTOCOPY OF THE LETTER
F.NO.A.22015/1/2008-AD.III.A DATED
29.7.2009 OF THE 2ND RESPONDENT.
ANNEXURE A7 PHOTOCOPY OF THE MEMORANDUM
F.NO.A.22015/18/2009-AD.II.A DATED
7.8.2009 OF THE 2ND RESPONDENT.
ANNEXURE A8 PHOTOCOPY OF THE OFFICE MEMORANDUM
NO.28034/9/2009-ESTT (A) DATED 30.9.2009 OF THE IST RESPONDENT.
ANNEXURE A9 PHOTOCOPY OF THE APPOINTMENT ORDER NO.AD.B5/33483/HSE/2009 DATED 27.8.2009 OF THE DIRECTOR OF HIGHER SECONDARY EDUCATION, THIRUVANANTHAPURAM.
ANNEXURE A10 PHOTOCOPY OF THE EMPLOYMENT CERTIFICATE DATED 16.7.2010 ISSUED BY THE PRINCIPAL, GOVERNMENT HIGHER SECONDARY SCHOOL, THRIKKAVU, PONNANI.
ANNEXURE A11 PHOTOCOPY OF THE REPRESENTATION DATED 9.9.2010 OF THE APPLICATION TO THE CHIEF COMMISSIONER, C.E. & C., VADODARA.
ANNEXURE A12 PHOTOCOPY OF THE REPRESENTATION DATED 19.10.2010 OF THE APPLICANT TO THE CHIEF COMMISSIONER, C.E.& C., VADODARA.
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 43 2025:KER:84457 ANNEXURE A13 PHOTOCOPY OF THE COMMUNICATION NO.IV/16/18/2011-RTI/909 DATED 25.3.2011 OF THE P.A.GANGADHARAN CPIO, O/O THE COMMISSIONER OF CENTRAL EXCISE, COCHIN. ANNEXURE A14 PHOTOCOPY OF THE ORDER DATED 16.5.2011 IN O.A.NO.643/2009 AND 650/2009 AND CONNECTED CASES OF THE HON'BLE CAT, ERNAKULAM.
ANNEXURE A15 PHOTOCOPY OF THE OM NO.22011/7/86-ESTT (D) DATED 3.7.1986 OF THE IST RESPONDENT. ANNEXURE A16 PHOTOCOPY OF THE NOTIFICATION NO.19-
10/2004-GDS DATED 17.7.2006 OF THE
ASSISTANT DIRECTOR, GOVT. OF INDIA,
MINISTRY OF COMMUNICATIONS & IT,
DEPARTMENT OF POSTS, NEW DELHI.
ANNEXURE A17 PHOTOCOPY OF THE ORDER DATED 19.2.2010 IN
O.A.NO.88/2010 OF THE HON'BLE CAT,
ERNAKULAM.
ANNEXURE A18 PHOTOCOPY OF THE COMMUNICATION C.NO.V (3)
CCO/LKO/APPL./BOARD/PLJ/34/2010/2660 DATED 19.5.2010 OF THE CHIEF COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, LUCKNOW.
ANNEXURE A19 PHOTOCOPY OF THE COMMUNICATION C.NO.67/ZONE-14/RTI/P.L JOHNSON/10 DATED 21.5.2010 OF THE CHIEF COMMISSIONER OF CENTRAL EXCISE ZONE, CHANDIGARH.
ANNEXURE A20 PHOTOCOPY OF THE COMMUNICATION C NO.IV/16/37/2010-CPIO DATED 18.5.2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, COMMISSIONER OF CENTRAL EXCISE, CHENNAI. ANNEXURE A21 PHOTOCOPY OF THE COMMUNICATION C.NO.II/39/183/2010 A.C.B.I DATED 2.6.2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, COMMISSIONER OF CENTRAL EXCISE, BANGALORE-
1.ANNEXURE A22 PHOTOCOPY OF THE COMMUNICATION NO.F.NO.I/ADM(22) MISC-50/RTIA/CPIO/M- 1/2010 MUMBAI DATED 10.5.2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, CENTRAL EXCISE, MUMBAI-1.
EXHIBIT P1 TRUE COPY OF THE O.A.NO.505/2011. EXHIBIT P2 PHOTOCOPY OF THE REPLY STATEMENT DATED 11.06.2012 IN O.A.NO.505/2011 FILED BY THE RESPONDENTS BEFORE THE CAT, ERNAKULAM. Exhibit P3 PHOTOCOPY OF THE REJOINDER STATEMENT OF THE APPLICANT DATED 08.07.2012 WITH OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 44 2025:KER:84457 ANNEXURES-A18 TO A22.
Annexure 1 Circular dated 8.8.2025 No. GEXCOM/II/(3)/25/2025-ESTT EXHIBIT P4 TRUE COPY OF THE ADDITIONAL REPLY STATEMENT DATED 19.09.2012 FILED ON BEHALF OF THE RESPONDENTS TO THE REJOINDER FILED BY THE APPLICANT ALONG WITH THE APPLICATION TO ACCEPT THE ADDITIONAL REPLY STATEMENT.
EXHIBIT P5 TRUE COPY OF THE COMMON ORDER DATED 05.02.2013 IN O.A.NO.505/2012 & O.A.NO.262/2012 OF THE HON'BLE CAT, ERNAKULAM.
EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 04.02.2014 IN OP(CAT)NO.655/2013 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P7 TRUE COPY OF THE ORDER
F.NO.A.22015/123/2011-AD.III.A DATED
27.10.2011 ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI ADDRESSED TO ALL THE CHIEF COMMISSIONERS/DIRECTORS GENERAL UNDER CBEC.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 06.01.2012 IN
O.A.NO.4/2012 OF THE HON'BLE CAT,
ERNAKULAM.
EXHIBIT P9 TRUE COPY OF THE COMMON ORDER DATED
10.07.2015 IN O.A.NO.505/2011 OF THE
HON'BLE CAT, ERNAKULAM.
RESPONDENT EXHIBITS
Exhibit r1 TRUE COPY OF THE ORDER C NO. II/34/12/2009
ESTT.A PT. FILE, DATED 18.12.2009, ISSUED FROM THE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 45 2025:KER:84457 APPENDIX OF OP (CAT) 208/2016 PETITIONER ANNEXURES ANNEXURE A1 PHOTOCOPY OF THE INSTRUCTIONS F NO.
A.22015/3/2004-AD.IIIA DATED 19/02/2004 OF THE 2ND RESPONDENT.
ANNEXURE A2 PHOTOCOPY OF THE ORDER C.NO.11/3/6/2006 CC(KZ)-1 DATED 09/08/2006 OF THE 6TH RESPONDENT.
ANNEXURE A3 PHOTOCOPY OF THE ORDER NO.26/2006 DATED 18/09/2006 OF THE ADDITIONAL COMMISSIONER P&E, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, SURAT I. ANNEXURE A4 PHOTOCOPY OF THE ORDER CNO.II/13/1/2009 DATED 21/07/2010 OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, THRISSUR DIVISION.
ANNEXURE A5 PHOTOCOPY OF THE MEMORANDUM F.NO.
A22015/19/2006 AD. III A DATED 27/03/2009 OF THE 2ND RESPONDENT.
ANNEXURE A6 PHOTOCOPY OF THE LETTER
F.NO.A.22105/11/2008 AD. IIIA DATED
29/07/2009 OF THE 2ND RESPONDENT.
ANNEXURE A7 PHOTOCOPY OF THE MEMORANDUM F.NO.A
22015/18/2009 AD III.A DATED 07/08/2009 OF THE 2ND RESPONDENT.
ANNEXURE A8 PHOTOCOPY OF THE OFFICE MEMORANDUM NO.28034/9/2009 ESTT (A) DATED 30/09/2009 OF THE 1ST RESPONDENT.
ANNEXURE A9 PHOTOCOPY OF THE EMPLOYMENT CERTIFICATE NO.CAO/TR-III/GENL./2011-12 DATED 16/08/2011 ISSUED BY THE CHIEF ACCOUNTS OFFICER, BSNL, THRISSUR.
ANNEXURE A10 PHOTOCOPY OF THE REPRESENTATION DATED 03/04/2009 OF THE APPLICANT TO THE 5TH RESPONDENT.
ANNEXURE A11 PHOTOCOPY OF THE REPRESENTATION DATED
14/05/2009 OF THE APPLICANT TO THE
COMMISSIONER, CENTRAL EXCISE, CUSTOMS AND SERVICE TAX COCHIN.
ANNEXURE A12 PHOTOCOPY OF THE REPRESENTATION DATED
06/01/2010 OF THE APPLICANT TO THE
RESPONDENTS 5 AND 6.
ANNEXURE A13 PHOTOCOPY OF THE COMMUNICATION
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 46 2025:KER:84457 NO.II/3/1/2009/826 DATED 26/03/2010 OF THE ASSISTANT COMMISSIONER, CENTRAL EXCISE AND SERVICE TAX, THRISSUR DIVISION.
ANNEXURE A14 PHOTOCOPY OF ORDER DATED 16/05/2011 IN OA NO.643/2009 AND 650/2009 AND CONNECTED CASES OF THE HON'BLE CAT, ERNAKULAM.
ANNEXURE A15 PHOTOCOPY OF THE COMMUNICATION NO.IV/16/18/2011 RTI/909 DATED 25/03/2011 OF THE P A GANGADHARAN CPIO,O/O OF TH COMMISSIONER OF CENTRAL EXCISE, COCHIN. ANNEXURE A16 PHOTOCOPY OF THE REPRESENTATION DATED 29/06/2011 OF THE APPLICANT TO THE 6TH RESPONDENT.
ANNEXURE A17 PHOTOCOPY OF THE NOTIFICATION NO.19- 10/2004-GDS DATED 17/07/2006 OF THE ASSISTANT DIRECTOR, GOVERNMENT OF INDIA, MINISTRY OF COMMUNICATIONS AND IT, DEPARTMENT OF POSTS, NEW DELHI.
ANNEXURE A18 PHOTOCOPY OF THE ORDER DATED 19/02/2010 IN
OA NO.88/2010 OF THE HON'BLE CAT,
ERNAKULAM.
RESPONDENT ANNEXURES
Annexure R1 TRUE COPY OF THE INSTRUCTIONS
F.NO.22015/23/2011 -AD III DATED 27.32019 ISSUED BY THE DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA.
PETITIONER ANNEXURES ANNEXURE A19 PHOTOCOPY OF THE COMMUNICATION C.NO.V(30)-
CCO/LKO/APPL./BOARD/PLJ/34/2010/2660 DATED 19/05/2010 OF THE CHIEF COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, LUCKNOW.
ANNEXURE A20 PHOTOCOPY OF THE COMMUNICATION C.NO.67/ZONE-14/RTI/P.L. JOHNSON/10 DATED 21/05/2010 OF THE CHIEF COMMISSIONER OF CENTRAL EXCISE ZONE, CHANDIGARH.
ANNEXURE A21 PHOTOCOPY OF THE COMMUNICATION C NO.IV/16/37/2010-CPIO DATED 18/05/2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, COMMISSIONER OF CENTRAL EXCISE, CHENNAI. ANNEXURE A22 PHOTOCOPY OF THE COMMUNICATION C. NO.II/39/183/2010 AC B.I. DATED 02/06/2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, COMMISSIONER OF CENTRAL EXCISE, BANGALORE- OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 47 2025:KER:84457 1. ANNEXURE A23 PHOTOCOPY OF THE COMMUNICATION NO.F.NO.I/ADM(22) MISC-50/RTIA/CPIO/M- 1/2010 MUMBAI DATED 10/05/2010 OF THE CENTRAL PUBLIC INFORMATION OFFICER, CENTRAL EXCISE, MUMBAI.
Annexure 1 True copy of the Circular dated 8.8.2025 No. GEXCOM/II/(3)/25/2025-ESTT EXHIBIT-P1: TRUE COPY OF THE INTERIM ORDER DATED 28.09.2011 IN O.P.NO.3046/2011 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM. EXHIBIT-P2: TRUE COPY OF THE COMMON JUDGMENT DATED 04.02.2014 IN OP(CAT) NO.655/2013 AND CONNECTED OP(CAT) OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT-P3: TRUE COPY OF THE O.A.NO.784/2011 ALONG WITH ANNEXURES-A1 TO A18.
EXHIBIT-P4: PHOTOCOPY OF THE REPLY STATEMENT DATED 02.12.2011 IN O.A.NO.784/2011 FILED BY THE RESPONDENTS BEFORE THE CAT, ERNAKULAM. EXHIBIT-P5: PHOTOCOPY OF THE REJOINDER STATEMENT OF THE APPLICANT DATED 12.03.2012 WITH ANNEXURES-A19 TO A23.
EXHIBIT-P6: TRUE COPY OF THE ORDER DATED 02.07.2011 IN O.A.NO.784 OF 2011 OF THE HON'BLE CAT, ERNAKULAM.
EXHIBIT-P7: TRUE COPY OF THE JUDGMENT DATED 04.02.2014 IN OP(CAT) NO.278/2013 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT-P8: TRUE COPY OF THE ORDER
F.NO.A.22015/123/2011-AD.III.A DATED
27.10.2011 ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.
EXHIBIT-P9: TRUE COPY OF THE COMMON ORDER DATED 06.01.2012 IN O.A.NO.4/2012 OF THE HON'BLE CAT, PRINCIPAL BENCH, NEW DELHI.
EXHIBIT-P10: TRUE COPY OF THE COMMON ORDER DATED 10.07.2015 IN O.A.NO.784/2011 OF THE HON'BLE CAT, ERNAKULAM.
OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 48 2025:KER:84457 APPENDIX OF OP (CAT) 246/2016 PETITIONER ANNEXURES ANNEXURE A1 PHOTOCOPY OF THE INSTRUCTIONS F.NO.A 22015/3/2004-AD.IIIA DATED 19/02/2004 OF THE 2ND RESPONDENT.
ANNEXURE A2 TRUE COPY OF THE RELEASE ORDER DATED 18/05/2005.
ANNEXURE A3 TRUE COPY OF THE ORDER DATED 30/01/2009. ANNEXURE A4 TRUE COPY OF THE ORDER NO.5/2009 DATED 03/03/2009 BY THE 2ND RESPONDENT.
ANNEXURE A5 TRUE COPY OF THE INSTRUCTIONS DATED 27/03/2009 BY THE 4TH RESPONDENT.
ANNEXURE A6 TRUE COPY OF THE REPRESENTATION DATED 06/04/2009 BY THE APPLICANT TO THE 2ND AND 3RD RESPONDENT.
ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED 27/08/2009 BY THE APPLICANT TO THE 2ND AND 3RD RESPONDENTS THROUGH PROPER CHANNEL. ANNEXURE A8 TRUE COPY OF THE INSTRUCTION DATED 29/07/2009 BY THE RESPONDENTS.
ANNEXURE A9 TRUE COPY OF THE INSTRUCTION DATED 07/08/2009 BY THE RESPONDENTS.
ANNEXURE A10 TRUE COPY OF THE LETTER DATED 10/05/2010 RECEIVED UNDER RIGHT TO INFORMATION ACT. ANNEXURE A11 TRUE COPY OF THE REPRESENTATION DATED 09/05/2010 BY THE APPLICANT BEFORE THE 2ND RESPONDENT.
Annexure 12 True copy of the Circular dated 8.8.2025 No. GEXCOM/II/(3)/25/2025-ESTT EXHIBIT P1 : TRUE COPY OF THE OA NO.400/2010 EXHIBIT P2 : PHOTOCOPY OF THE REPLY STATEMENT DATED 12- 7-2010 IN OA NO.400/2010.
EXHIBIT P3 : TRUE COPY OF THE COMMON JUDGMENT DATED 16- 5-2011 IN OA NO.400 OF 2010.
EXHIBIT P4 : TRUE COPY OF THE INTERIM ORDER DATED 28-9- 2011 IN OP(CAT) NO.3046/2011 EXHIBIT P5 : TRUE COPY OF THE COMMON JUDGMENT DATED 4- 2-2014 IN OP(CAT) NO.655/2013 EXHIBIT P6 : TRUE COPY OF THE LETTER F.NO.22015/23/2011 AD.IIIA DATED 27-10-2011 ISSUED BY THE CBEC.
EXHIBIT P7 : TRUE COPY OF THE ORDER IN OA NO.4/2012 OF OP (CAT) 170 of 2016, 129 of 2016, 208 OF 2016, 246 OF 2016 49 2025:KER:84457 THE PRINCIPAL BENCH, CENTRAL ADMINISTRATIVE TRIBUNAL, NEW DELHI. EXHIBIT P8 : TRUE COPY OF THE ORDER DATED 10-7-2015 IN OA NO. 400/2010 OF THE HON'BLE CAT, ERNAKULAM.