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[Cites 3, Cited by 0]

Central Administrative Tribunal - Mumbai

Sanjeev Sahai vs M/O Finance on 27 September, 2023

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presently working @ as Super

} OA Nos. O8S2014 & 8840031

CENTRAL ADMINISTRATIVE TRIBUNAL,
MUMBAI SENCH, MUMBAI

ORGINAL APPLICATION Nos.g95/2014 & 334/9021

Rated this i ey the oes day September, 2028

Pe

ORAM : MS. HARVINDER KAUR OBEROI, MEMBER i}

"3

SER. SHRIKRISHNA, MEMBER {A)

The Mumbai Urit of : All India Association of Central

cise Gasctied Executive OF cers be kbeca, SO) through.
Sit PSG, Subrahmanyar
Date of Birth 61.09, ] 089) Alt of ALTACE GEO,
Presently working as Superinter sndent, having office at Si
Bloor, Riramal Cl Hambers, Latha aug, Mumbai "400 O12
And residing at: Flat Ne. 1 Jeevan Shanti Apartments,
Anandnagar, Dombivali 421 20s

The Pune, Nasik, Inders, Goa and Aurangabad Units of
All India Association of Central Excise OGagetted
Executive Officers (AIACESGEO) thrun ugh Shri Ajit

Karthikeyan, {age 46 yrs, Date of birth 29.08.1968)
Joint Secretary of Pane Uni Y ALIACEGEO,

tendent, having its office at
"O° Wing, foe House, < tisA, Sasson Road, Pune €11 O01
agi residing at: B- 202, COMPOS Magarpatta © ny,

& BAS
Hadapsar, Pune, Pin Code 411 028,
J.D Patil (age 55 yrs, Date of Birth 03.08.1905 5} =

Presently Working aS Super ntendent (Group * " post)
te. thre office of the Comiumis saioner of Central Excise,
Bune Of at Ioe Hou fuse, 41/4, Sass son 2 Road, Pure 417 O01
and nesiding at Flat No. io, Suridine

lee Hous e Colony, Opposite Ruby Hall 'Clinic,

Baume 417 001.

S.KPatil, (age S4 yrs, Dat to.of Birth SO.OF7 196
Presently working as Superintendent (Group "BP Past}
fn the office of Commissioner of Central Excise,

Pune LAtExcise Bhawan, Ue. Archedlkas Road,

Aboard, Pune 41 aA Od, and residing at 8,

Phadal: cedanicul, 78s. , Sadashiy Peth,
Purse 411 O80, "Applicants in OA 695/9014



ced
ee.

6.

E. L. Anthony, Aged 5

Be

COA Nos. 95/2014 & 3354/2021

Sanjeev Sahai, Aged 55 years, son of Shri HC Sahai,
working as Superintendent of Central Tax,

presently posted at Mumbai West Zone, Mumbai and
residing at S02 Maheshwari, Gorai 2, Murbal,

Bharati M. Bakhtiar, Aged 52 years,

wile of Shri Mahesh M. Bakhtiani,

working as Superintendent of Central Tax, presently
posted at Thane Rural OST Coammissionerate and
residing at B-5S Ranjit Society, Sarojini Naidu Road,
Mulund West Mumbai 400 080,

: . son of Lazar Devassy,
working as Superintendent of Central Tax presently
posted at Mumbal West G: Commissionerate and
residing at 1203, Acropolis, L.M. Road, Opposite Mary
Immaculate GHS, Borivall West, Mumbai 400103.

Gurjinder Kaur, Aged Slvyears,
daughter of Shri Randhir Singh Kapoor,

working as Superintendent of Central Tax,
fag

presently posted at Marine and Preventive Wing,
Customs Preventive Cotnmmissionerate. Mumbai and
residing al BY/4, Nensey Cottage, Sri Krishna Nagar,
Borivali East, Mumbai-tQ0066.

Inderpal Singh Chawla, Age SOvears,

son of Shri Bhagat Singh Chawla,
working as Superintendent of Central Tax,

presently posted at GST Mumbai West Commissionerate,

Mumbai and residing at B/902, Pushp Vinod 2, S,
¥. Road, Borivii West, Mumbai 400092, .

Harish 8. Chawla Aged 49 years,

son of Shri Bhagat Singh Chawla,

working as Superintendent of Central Tax,

presently posted at GST Mumbai West Commissionerate
Mumbsi and residing at B/1602, Pushp Vinod 2,

3

S.V Road, Borivli West, Mumbai +00002.

EAT. Thomas, Aged 5? yre, 8/O Thomas Eapen,

Working as Superintendent af Central Tax,
¢

presently posted. at CSM Airport and

ae

mF see od eet gt cy Sows Pek NS . TUR oy sarge gS UR SS
Resicing BL Ap GUS gajok, ka Sy ROS NRE Vey

Mumbai 400 163.


ras
Mots
*

3 G

Aoes 9s2014. & 334/903)

Romy J. Punjabi, Aged-S6 yrs, 6/O Jethanand Punjabi,

Worboeas aS Superincenian of Ce antral Tax,
presently posted at CGMI Airport Residing at E/Sis,

Suni erdham-ll CHSL, Rambane lane, Poisar, Borivali(w},

Mumbei-400 699,

'akash Bhagtani, Ased- "TS,

; WEES Garvan das Bhe sean

Worle king as Superintendent of Central Tax, CSM]
Airport Residing at D-10/B, Hermes Apt, Multi Nagar,
S. Vo Road, Borivli(W), Mambai-400 G92. :

eat yey Armayya Pools:
8/0 Annay ya Poojari,
thing as Superintendent of Central Tax,

sently posted at Mumbai West Commissionerate and
residing at F/324. Ekta Woods, Ra heja Estate,
Ru vlonpw: adi, Borivali(Za ast) Mumbal-400 066

?

Ranchan Ravindra Kumar, J ged SS vears
Daup ent er of Shri Mohan E BEMAN Juvekar,
works as supernieaden of Central Tax,

presen 'ily posted at GST Mum bal West Commissionerate,
NA

Mumbai and residing at Af208, Ambika Darshan,
G.P. Soad, Near Bus Depot, Kandivall Rast,
Ma mbai-400 101,

Surarani Ramache andran, Aged niyears,
daughter of Shri T.G. Subrar guein,

working as Superintendent of Ce entre al TAX,
presently posted at GST Mumbai West Commnissionerate
residing at SO1 A, Wing Radha Vilas Kanderpada

isar West Mumba 4 ec

Sromad A Mendon, Age S4 years

BOW or ort ANAND MENDON

Working as Superintendent of Central Pax,

presently posted abo 6Marine | = & -- Brevient

Comuissionerate, Customs, Mumbai and residh ine at
18/604, Oshiwara Orchid CHS, Pathputranagar,

Jogeshwarl West, Mumbai - 400169.

son of She Baleris shri:

Working as Suiperinten 'dent of Central TAN,
presently posted at  Audit-It GSP  Meonba

LLL


18.

1g.

4 Cd Nos 69S/2014 & 3342021

Camumissionerate and residing at 27/404, Central
Excise Officers Quarters, Qshiwara Mhada, New Link
Road, Andheri (Wi, Mumbsi-400 O83,

Aparna Venkatesh, Aged SSyrs, W/O 8S. Verkatesh,
WOrking as Superintendent of Central Tax,

presently posted at Audit-IN] GST Mumbai
Commissionerate and residing at C-9, Lansmark CHSL,
Senapahi Bapat Marg, Mahim(W), Mumbai 400 016.
Sujatha Surendran, Aged Se Years

daughter of Shri V Rama krish man,

working as Superintendent of Central Tax,

presently posted at GST Mumbai West Canmmissionerate,
Mumbai and residing at 7O1, Acme Elite, Poonam Nagar,

Andheri East Mumbai 400098.

Nira; R. Rai, Aged 49 years, son of Shri Ravindranath,
working as Supermiendent of Central Tax, presently
posted at Mumbai West CGST Commissionerate,
Mumbai and residing at A-?3, YamunaSector-3,

Srishtt Complex, Mira Road, Distt-Thane-401 107.

Jolly V. Roshi, Aged 55 years, daughter A.M. Thomas,
waurking as 8u berntendent of Central Tax,

presently posted at Mumbai West Contnriseonsrete and
residing at El/9il,Pramukh Vijay, Viiay Nagar, Maral,
Andheri East, Mumbai 400058,

Sangecta Ramrakhiany, Aged 56: ¥ ears,

daughter of Shri Gopal Gianchand,

workuig as Superintendent of Central Tax,
presently posted at Mumbai West GST
Carmurissionerate and residing at D. - 1803,
larperial Heights, BEST Colony, Goregaon West,
Mumbar 400 104.

Situran D. Karamchandani, Aged 49 years,
wife af Shri UMdnesh J Kar atichandani,
working as Superintendent of Céntral Tax,

pr esently posted at GST Mumbai West Commissionerate,

Mumbai and residing at LOB /27,
Central Excise Quarters, New Link Road, Oshiwara

Aaeelbyors Taed Ro 2 aie sh
they' co ard Sy Re TSR pe bog ot R Na ee
PREPARES SAPESS ET) UMSPAPE DE "eats OS.



PPey
weeks

5 OA Nos.G9S.0014 & 334203}

ene of § hy ri 3K RK. Merion

aca Superintendent af Central Tas,

present] 7 eseea at Marine & 'Preventive Wing,

Custom 18 Preveritive Commissionerate and

reaidin ne at B-402. Blis.No.OS, Tilak Nagar, Chembur,
Mumbalto0gse.

Deepa ML Bhaskaran, Aged SQ years,

wife of Manaj Bhaskeran,
Working as Superintendent of Central Tax,
presently posted at GST Mumbai West Commissionerate
Mumbai and residing at <n No.G, Plot No.88,
Lasml buildine, Garodians 1a@ar, Ghatkope yr Bast,
Mumbai - 400072.

&

Dharmendra Choy ubey,
sen of Shri Batinath ae
vorking as Superintende:

a

Aged 4&8 years,
subey,

dent of Central TAS,

Presenily posted at M4 ambs ai West GST Commissionerate
ard residing at Flat N 204, Bide No. 26, MHADA,
Oshiwaera, New Link Road, Andheri (W},

5

Mumbat- 400053,

ven et VRE ge Rn er ed bes a shay Peart
Agec OO yrs, W/O Sanetkamar \ ed,

ng as : Suber tof Central Tax,
presently posted at ST Mumbai West,

Commissioner ate Mumbai and residine at Aditva Bldg,

SiSS, Ak. oF
Pil

@, Srd Fisor, Jub Scheme, Mumbai 400 040.

Diptn DD. Todankar ; Aged Oo? VEars,
we fe oF Shri Di inesh fe enIAr,

pres 2} stly pes sted _ at { ast. Man nbai West,
Comimissionerate Mumbai « cad residing at L1O2-B,
Suiver Danes, EB. Hatiskar M: arg, Prabhad evil,
Murabail 400005,

Despak ae bhag, Aged SG years,

son of Shri Shanker Shanbav 1g

working as : Superinte ndent of Central Tax,

present thy posted ai Marine & Preventive

Comrmissionarate Mumbai and 2 ssiding at A 24
Chitra alcut Rawal pada Dahisar East,
Mumbai 40 GO68,

LILLIE EEO


LOOT

ing
mad

va)

,
£

BQ,

Mumbai and residing at B-1904 Rameshwar Bide

6 GA Nos.695/2014 & 3934/2021

Meritta Suni, Aged Si years,

daughter of Shri Thomas Mathew,
working as Superintendent of Central Tax,
presently posted at Marine &

'Preventive Commissionerate and residing at C-2/1001,

Neelyog Apartments, Pant Nagar, Ghatkopar (East),
Mumbar-400075,

Prakash Sankunni Nalr, Aged 53 years,
sen of Shri Sankunni Nair wor "king as Superi intendent of
Central Tax, presently posted at D.G.A audit, Mumbai
Zonal Unit, Mumbai and residing at B-209, Usha Nagar
Vilage Road, Bhandup West, Mumbai-400078,

Paresh Anand Pednekar, Aged 57 years,

son of Shri Anarid Pe ned

Working as Superintendent of Central Tax,

presently posted st ~ CGST Aucit-I] Comurissionerate,

Mumbai and residing at: B/403, J aydeep "Park.

Mattwada, Thane West - 400601.

Manorajan Kumar Mishra, Aged 49 years,

sor of Shri Abshaibar Nath } Mishra,

working as Superintendent of Central Tax,

presently posted at  Audit-lt GST Mamba
Conamiissionerate and residing at New Pari at/B/S08
Near Jakat Naka, Aeashi Road, Vi rar(West)-4013 03.

ath y

Jayeshwar Sherigar, Aecd 49 years,

"son of Shri. Shanker Sherigar,

Working as Superintendent of Central T ak,
presently posted at GST Audipt c ~omumissionerate,

ASS

Neelkant Heisht, Pokhran Road U, Thane West.

Gajanan R Joshi, Aged S57 years,

son of Shri Ramchandra Sedashiy Jashi,

working as Superintendent of Central Tax,

presently posted at Risk Managemertt Cents '6, Mumbai
and residing at B-1904, Rissoina, Rurnvwal Pearl,

Thane- 400607,

Vivek Kekre, Aged 57 yrs,
af De . tw Sere y

say ©: aus SEPT L Ey ~

ES Say Lay ao Keke re,

working 4 as Super intendent af Central Tax,
srésertly posted at Thane Commissioner ate,



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ts

td
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ae
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SHO

woes

ae
5

G3
a

hd
a

avarking as Sup nerinte

ad
"

Mohandas Ambat, Aged Si vears, sor of Shri Ambat
working as saber intendent of Central' TAX,
presently posted at Thane COST Commissionerate and
residing at 403/ jA-7, Rudy Emeclave, GB Raa ad,

rare West og 15,

Benbur Solomon, As
son of Shri Hanan

ed S28 years,
Solo: MON

7

presently posted

residing at B/103,

wt

-HS, Damani Estate,

working as 'Superinten ndent o xf Central TEX,

presently posted at OST Audif-dl Os smmission erate
Mumbai and residing at) P-3/ 109, V. alley Tower Anne:
Agparwal Estate . Manpada, There

Prakash FE, Mhalsckar, Aeed S8 vears.

ind
sen of Shr "{ ae Ny, ainele
Working as Superinten ae
ai

presently posted at Audit. G ae CS 'ominiasin nrierate
Jurnbal and resiling at A-404, ha eae 7
Udayshree Read, Bh an ac plEa st),

ws ae
qi oe

Sachin Arvind Deodhar, Aged Si years
son af Shri Arvind ¥. Deodhar
Werking as Superintendent of Central Tax,

presently posted at Pr, Commissioner (RA) WTC, Mumbai

'or, deputation and es at A/GOS, Osho okrishn ina CHS,

8. ron Be ALLS DANE Ro oad, Wa ishnunag mr, , Nanpada,
PRARG West)- AO08O2.

NAGS. Arisari, Aged SO years,

son of Shri Abcul Salam Ansar)

Working as Superintendent of - tral Tas,

presently posted at GST Mumbai Bast. Commissionerate,

Mumbai and residing af 12, ond floor Gafoor Manzil, oo
Syeulla Station Road, Mumbai 400017 ,

st +

mumis ssionerate and



CLL

HW,

4].

Bs
Ga

AG.

Rajesh V. Jashi, Aged 53 years,

son of Shri Vinayak Trimbak Joshi,

working as Superintendent of Centrs ul Tax,

presently pasted al Directorate Cerneral " 5 erence,
Vinayak Blessings CHS Ltd., Above Bank of Bavoda,

VB. Phadke Marg G Gavanpad a, Mulund Bast,

MUMBAI 400 O81.

| West Zonal Unit, Mumbai and res siding at 12

Arun Shankar Bhave, Aged 53 Years,
son of Shri Shankar B have,
Working as Superintendent of Central Tax,

presently pested at Risk Management Centre, Mumbai
and residing at 27/604, Mahada, New Link Road,
Oshiwara, Andheri(West}.

Annie Reji, Aged 49 years, daughter of Shri PM Rashy,

working as Superintendent of Central Tas,

presently pasted at Risk Management Centre, Mumbai
and residing at A-2/101, Vedant Complex, Vartak Nagar,
Thane-400606.

Ashok Kumar Ramakrishnan, Aged 52 years,
Son of Shri P Ramakrishnan,
Working as Superintendent of Cs stitral Tax,
pre sently posted at Risk Management Centre, Mumbai
and residing at B-3/ FOL, Brahmand CHS Ltd..,
Azad Nagar, Thane West 460607,

Rajesh R. cr Ag sed oe years,

Wording as Stiper erint atendont of Central Tex,
presently posted at Risk Management Centre, Mumbai

and residing at 25/1231, Sardar Nagar-Tl, Sion East,

Mum bai-400082, --

Chungath Shajan C, Aved 54 years,

son of Shri C.c, Chummar,

working as Superintendent of Central Tax,

presently posted at GST Thane Rural Commissionerats
Mumbai and res siding at Let floor, Cross ii

Opp.St. Thomas Hiz ah achool, Thangewad

Sydicate Garden, Kaly an West-4912 SQ],

Alok Pr akash, Aged 52 years
son of Shri Shree Narayan £ 'nha,



ey
ay,

BQ,

working as Superintend dent of Cerner
Presently posted at GST Raigad een or

9 OA Nos.695/2074 & 3384/2021

working as Superintendent of Central Tax,

presently posted at GST Relapur Commissionerate
Mumbai and residing st A-d0e, Milloni CHS, Plot 109,
Sec-27, Nerul, Navi Mumbal-400706.

De veshwar Sharan, Aged years,
Som of Shri AS. An and } Mart

: y,
ver king as Suserin tof Central Tax,
presently posted Raigad Comrolssionerate,

Mum and residing at 209 Ss Saisahara CHS, Plot no.37,
ector 21, Nerul Bast 4007 c¢

TVES Subramaniam, A Aged So Nain

son of Shri TPA, Ne gendr Rac

WOrking as Perntende ental ¢ 'entral Tax,

presently sted at GST Raigad Commission erate,

Mumbai and residing at Flat No. C1204, BES Ga alaxy,

Plot Na. 11 & 15, Sector - 35R, } <harehar,

Navi Mumbai - 470210.

A.B Walvekar, Aged 58 ¢ Yrs,

afO SI nr Bha Lagire ath Wal Wekar,.
working as Super rintende nt of Central Tax,

presently poste dat GSt Raigad, ¢ and residing at M25,

KH 4, Secter 6, Vashi, 400703

Pushiar Ratnaker Nar nok, Aged 53 years,
son of Shri Ratnakar NAmot,

i ; es

et

Mumbai and residing at Amandvan CHS, P 4?
Sector 4, Nerul, Navi Mumbai 460708,

pies Ser tly "posted OST Raig ad and res siding CA 40g,
Bharat Vinayals ¢ Complex, Plot Noa 48 cola E 5,

Ne ww Parvel Pin 470°

Shailaja M Nair, Aged S years,
dauehter of Shri Madhavan Nair,

Ww orking as Superintendent of Oe

tral Tax,

presen "tly posted at Navi Mumbai COST
Comunissionerate, Mumbai and res siding abBs lias,

Prem Ambar CHS » Plot No.8, Seetar 16, Kamoate
Panvel 410006.

LLL ULLAL hl


tH
os]

or
WS:

10 OA Nos. o9S5/2014 & 334/202}

Pracnya A. Bhaewat, Aged 31 years,

daughter of Shri Vasant Gopal Phansalicar,

Working as Superintendent of Central Tax,

presently posted at GST Yaigad Commissionerate,
Mumbai and residing at Al/ L102, Snehdeep Society,
Sec-19A, Nerul 400706,

Rajashekaran K. Nair, Aged Si years

son of Shri Kathy Sankaran Nair,

Working as Superintendent of Central TAX,

presently posted at Raigad GST Commissionerate and
residing at 402, Sth floor, Shree Shraddha Averue,

Plot No.65, Sector 20, Kamothe, New Panvel,

Shaji U, Aged 52 vears, son of Shri Unnikrishr qa Warrier
warking as Superintendent af Central Tax,

presently posted at a Raigad Commissionerate,
Mumbai and residing at: NL -6/12/ fi4, Sector-15, Nerul,
Navi Mumbai.

Anant Prasad Sahu, Aged SO yess me,

son of Late Shri Bhagabata Saly

working as Superintendent of Conte ral Tax,
presently posted at GST Raigad Commissioner
Mumbai and resi idling at CH-2/45_ Kendriva Vian
Sector 1], Kharear, New Mumbai 470210.

Deena Moha apatra, Aged S1 years,

D/o of Shri Pritam Singh Sandhu

working as Superintender nt of Central Tax,
presently posted at GST Raigad C 'ommissionerate,
Miambai and residing 2 d/106, Dara Enclave,
Army CHS Ltd, Plat No.G, Seetor-9, Nerul-Rast
Navi Mumbai 4007 FOG,

Abraham Zachariah, Aged 53 years,

son of Shri Perumancor Abraham Fachariah

working as Superintendent of Central Tax,
presently posted at GST Ralead Comuiniss sionerate,
Mumbai and residing at1002, Vasant Dee ep, Plot Na. 128,
sectur 19, Kharehar, Dist: Raigad 4160210,

SOF



i OA Nos: BIN2O1A & S84003)

presently posted at GST Raigad Comunissionerate,
Murnbal and residing at A-10, Type-4, Bite Vihar,

Seectar 25. CBD Belapur Naw Mumbai 4006 14.
é

HO. Swati Khare, Aged SO Years
Daughter of Major SBP Pand ey,

working as Superintende ent of Central Tax,
eresently  pested as ADG  {Audit}Fonal Ung

Bangaloretie eputation). Nesiding at No. 55 Qnd Cross,
Adarsha Nagar, RT Nagar Past, Bangalore 566035.

G1. Sheela Davanan 4, hee SS years,

daughter of Shri vv.
Warking as Superint
presently posted a
Worcs! iding at Plat No?
Sector-2 al, Ramat the. i

iral Tax,
omimissionerate and
ROVE his, Plot No 198. Lo9,
lay me Mumbai - 4 rl Q206,

oa Pe

eA

62. Bighnaraj Pa rida, Amed 51 Years,

som oF Shri Krushna Chandra Parida
working as Sundt. of Coy rural TAS,
prese ntly posted at GST Raj ged Commis ssionerate,

Murnbad and residing ar CEI Roam Ne. 4 S& Neen dirty S
Vihar, Sector ti, Khargh: tar Navi Mumbh aed TO2 To.

6S, Sand meapaG et Aged < St cid

An
Workin Pasi s Supetintence af Ce iiral Tax

presently Posted at _GST Raig gad Comm issicn
Mumbai land residiy ig ar B-408. Mu unot Residen

,
on

"eB. BLOG, Colony, Panvel 410206.

Ok, Bhatt Sane Ra umar Bre amoral, Aged 52 Years,
7 ae Amr atlal,
we working as s Superintenden: of Central Tas,
resently posted at CPO. aa C 'ommissioner Oftce,
Mumbe ai Zone, Mumbai and re ACIS ar 1407
Krishna Heights Plot Nis. SLA. Sect tor 36, Kamo the,
Navi Mumbai - 44 C209, .
5 Re

So. Rajesh Merog Sarale, Aged 47 years.
son of Shri Maruti Karale Workin ig as ¢ Superi intendent of
Central Tax, presently posted at GST Ralead
> oeamnissions "Yate, Mumbai and residing at R.i 1805,
Shsoomi Heights Sector 8 ich qerehas é
Navi Mumbai-3 10910,



66,

oF,

69.

ran

bo

i A Nos.695/2014 & 334/903}

Sunil Vadaorss sara, Aged 55 Years,

son of Shri Yadaoras Saraf,

working as Superintendent of Central Tax,

presently posted at GST Raigad Commissionerate,
Mumbai and residing at Type IV, C-17 Ekta Vihar Sector
29 CBD Belapur Navi Mumbai 400 6 i4,

MahendraPanditrao Patil, Aged Si years,

son of Shri Panditrac Pp. Pati,

working as Superintendent of Central Tax,
presently posted at GST Belapur Commissionerate
Mumbai and residing at TYPE-4, C-22, Ekte Vihar,
Sector 25, Belapur CBD, Navi Mumbai-400614.,

Aruna Jayaraj, Aged years, wife of V. J ayaral,

working as Superintendent of Central Tax

presently posted at GST GST Belapur Comrnissionerate
Mumbai and residing at Millon! CHS Plot No 109,

Sector 27Seawoods Navi Mumbai 400 706.

Srinivasan N. lyengar, Aged 52 years,

son of Shri T, Narasimhan, w rking as Superintendent
of Central Tax, presently posted at GST Belapur
Commissionerate, Mumbai and residing at Flat No,504,
Deep Sagar CHS, Plot No.25, Sector-19, Nerul Bast, Navi

'Mumbal-4007 06.

red SP x

Kottapalli Rajshekhar, Ar

nah, working as Superintendent
af Central. Tas, presently posted at GST Belapur
Commissionerate, Mumbai and residing at Flat No.504,
Deep Sagar CHS. Plot No.2 S, Sector-19, Nerul East,

~ Navi Mumbai-d00706.

Rajesh J, Thampy, Aged 52 years,

sen of Shri Jayachandran Thampy,

working as Superintendent of Central Tax,

presently posted at GST Belapur Commnissionerate,
Mumbai and re siding at S04, Mattri Tower, Plot No.3, Ny,

LIDCO Office Sector 2, Nerul East,

Navi Mumbai-40o70s.

fo8y : 2 BS
NEE NS Po

working as Superintendent of

hanks See ee
ens were

Central Tas
presently posted at GST Palehar Commiissionerate


~J

er

md
ie,

"§
id

wiped

Euliding No.54. Adarsh SHS, Tagore Nagar

13 OA Nos.g9s/2 4 4& 3342021

Mumbai and residing at 8 GO1 Nog. Sterling,
Golder Nest, Mira Road Rast, Wumbal 401 "10S %,

Reena George, Aged 51 year "8,

wife of Shai B. George Me sth ew,
Ww orking: as Superinten dent of Central Tax.

3

presently posted at G87 Belepur Commissioner
Maar bad anid residing al S-SS/7, § cndriva Vihar,
Sector 11, K narghar-3}

Anand N. Sollens ode, Aged S5 years,
son of Shri Natarajan } jarayan Ralle:
working as Superintender tot Central Teo,

Mumbai and residing at 107, _Satnasagar plot 58,
Upposite Gold Crest } High School, Sector ad, Vashi

Presently posted at GST Belapur Commissio onerate

Javent CG. Shende, Aged S4 ye Sars,

son of Shri Girish. Mahadey € Shende,

me

Working as Supe erintencent of Central Tex,

Se%
presentiv posted at GST Belanur c Timi ssionerate
Munrbay aod residing ig ALCS, Bw HS, Sector Va aS,

Ne vi Mumbai.

Ashok Gopalan, Aged § oo Years,

sor of Shri PuthenVeeu!. Gopalan, .

working as Superinten adent of Central 'Pax,

BYSSently poste at SetHement c MmMission, Mumba avand

a

residing at Bq. é¢ i, Rafal Complex, IA Nerul (©),
Navi Mumbai 400 705.

Meenakshi Saiyy. » Aged SS vears, W, o Decenanath Salvi,
Working as § Superintendent fino ast.
Thane Rural Conmmmisaic: mMerate, R esiding at 2IO1,

& Wine, Ash Bidg., Regenoy Estate C HSL,
Kalyan Shill Road, Dotmbivl (2) Pin 424 2038,

Sharmila Natendra & Sawant, Aged 54 Years,
Wile of Nar endra ¥, Sawant,

ay

Working as superintendent in COST,
Thane Rural Catan nissionerate, Residing at 1404,

AK og
+

Vishroli Mast, Mt umbai S&S



3] .

re
ho

83.

84,

Mini Prakash Nellanana, Aged 52 years

i4 Os Nos 695/2014 & 334/202)

M.LRamcharviran, Aged 55 years, Son of Shri M Inneri,

Working as Super inten idcherit of Central Tax,

Presently posted at Direstora ite of Revenue Intelligence
Mumbai and residing at B-264 Riddhi Apartments,
Saibaba Nagar, Bor rivil avest), Mumbai 406 09°,

Prakash T, Poojary, Age 55 Years,

Son of Shri Tukaram Poojari,

Working as Superintendent of Central Tax,
Presently posted at Exiforcement Directorate, Murnb

And resicdine at 12306, Buttercup, Hiranandani Meadows,
a es

Glady Alwares Road, Thane West.

Radha Aravindakshan, Ag ged SS years,
wife of Shri K. Aravinde kshan,

Working as Superintendent of Central Tax,

pre sently posted al GST Mumbai East Commissionerate,
Mumbai and residing at Tt, 303, Dhiraj Dreams,
L.B.S, Marg, Bhandup (Wes st), Mumbai "LQOOTS,

Kumar 8. Krishnamurthy » Aged 49 vears,

son of Shri § aS risi nnamurthy,

Working as Superintendent : of Central Tex,

presently posted at GST Mumbai Rast Commissionerate,

Muunbai, and residing at Plat No.19, Bidg.NoliS, .
Radha Nagar CHS, Rarave Road, Near Khadakpada,

Raly an(West}, TNst. Thane - 49 1SO1. .

Geetha M. Nair, Aged 53 vears,

daughter of Shri Gopal krishnan Nair,

workin gas SuUperine sndent of Central Tax,

presently pasted at GST Mumbai East Comrmiss] lonerate,
Mumbai arid residing at D-< S01, Saideep 2, Near
Vivekornand School, Sindh? Soni key, 'Cherm abur,
Murmbai-40007 1,

see

Susan Fernandes, Aged § Lye ars,

daughter of Shri John Fernandes,
Working as Superintendent of Central Tau, .
pr esently posted at OSTAudHIt Comumissionerate,
Mumbai and res siding at B/102 Shringeri,

Vrishi Complex, Holy Cross Road, LC. Coloriy,

Borivali 400 104

daughter of Shri KV. Thomas,


Sigs
f

he.

pon

. Rahej a Vihar, Powal, Muu}

Ys

Working &8 Superintens
GST Mumbai East presen '
Maonbal and residing at 103 /°

ee

Me ar ge sh K Pandit, ve SS,
ee : oe
fours sntly "Basten at

OMOUSSioner ate,

ambal and re
ce

A Nos, BOS 2014. & 334/200)

dent af Central? Tax
iy posted

at Com missi fon aereke,

al Tax,
ev andi itt Murnbai
Siding at Fist nq. 103,
"open: Meera Tower,
SO0083.

: camar Shankaran, Aged 55 years,

Shankar an,

eae AS *Superintndes ant af

Wes & Pin de en G.

rrafunrisa Vasurley an,

ae

elehter of Shri AW. ¥. Mot
W orking a as Superintencd

EF

Y Central Tax,

ne COST Commissionerate and
"Vedant

Complex, Vartak Nagar,

es) ed Kassim
af Central T x.

Bresently posted at Marine & Prevenii ve, Customs
ire: MuMssiONerate, Mumbai and FeSidinge at 1O02,
Augusta Lodha Aurum Grand, Kanjurmarg (ast},

Muiumbal 2 OOGED.

Sanjay 81 Singh Pay ar, Aged a > Fears,
sor of Shri Copal Sir

We orking

Mumbai aid resi dine gh
Garde en, elimaieng Road,

Manish Dinkar Joshi, Aped 52 years

Bungalow Noé,

248 Superi ntende: ut of Ceritral Tax,
prees sntly Posted at OST Mum bat

Rast Commissionerate,
Near Anmoi

son of Shri Dinkar Govind 3 Foght

as Superi intend ent

Nandivill Village, Kalyan
of Central T ax,

prese ently Posted at GST Muy aba E Last Commissions erate,
Mumbai and res siding at 17, @nd Floor, Kotnath Bh MIEVeN,

VOR, Road, Mulund Wes al, Muy

a

> Aged Sa.
# Tharaken Vo

an al
ak

nmba-sG O080.

we ec,
mee Sy

*

os
Central 'P. SAS,



ie
Eee

a
jen)

of,

WO
(fi

a6,

S

16 QA Nos. 6985/2014 & 334/0021

presently posted at GST Mumbai Bast Comumissionerate,
Mumbai and residing at: i003, Fiona, Niranandand
Estate, Godtninder Road, Thanefwest) ~ 400607.

Mukesh T Changlani, Aged S8 years,

Son of Shri Tanumal Changlani,

working as Superintendent . of Central Tax,

presently posted at GST Mumbai East, Commissionerate,
and resident at 2&, Neelam Org lzar, Parsi wada,

Sahar Road, Andheri nm East, Mumbai-doo0og9,

Shashank J. hamat, Aged 52 years,

son of Shri Janardan Ve sudeoKamat,

working as Superintendent of ¢ Central Tax,
presen thy posted at GST Mumbai East Comniset ionerate,
Mumbai and residing at B-202, Chandralok CHS

New Nanepada Road, Mulund (Bast), Mumbai- 400081.

Rajashree R. Shenoy, Ae ged 52 years,

daughter of Shri Pp abhakar Vasudev Kamat,

Working as Superintendent of Central Tax,

presently posted at GST Murnbai Rast Comrnissionerate,
Mumbai and Res siding at B-80, daleda RBI Officers
Quarters, P Bala Mare, Prabhadevi, Mumbai-€00025,

Anita Babu N., Aged S53 years wife of Babumarayanan,

working as Superintendent of Central Tas,

presently posted at COST Mumbai East

Commissionerate, Mumbai and residing at 001, Satlay,
Vasant Complex, Mahavir Nagar, Kandi (West),

Mumbai 400067.

Ravindra K. Rane, Aged 49 years

- son of Shri Kashiram &. Rane,

Working as Superintendent of Central Tax,
presently posted at GST Thane Commissionerate, and

residing at No.5. Vamuns CHS, Third Floor, Govind

Bachcbhaji i Road, Charai, Thane OW} 400601.
Abhay S. Te ndoli BY, Aged 5 58 years,

Ww orking 2 AN Superintendent « of "Central TAX,

'Presently posted at Audit Thane CGST Commissionerate

at Tea PS

« Ree ©,
ATIC PES Re SANS BB Siyrese bya

*

Yai Soclel Ly,
Shivei Nagar, Pokhran Road No. i, Thane West- 400806.



TOR

TO4,

1? GA Nos. 69S 0014 & 334/207}

uN, R aghani, Aged 5° years,

Shri Naraindas T. Raghanti,

Wa 'ting 8 Superintendent of ) CentraliTax,

presently posted at GST Thane Audit Commissione: rate
and residing at A- 2/1203. Mohan Pride Co. Hsg. Sac,
Lad. W. ay ale Nagar, Nhadal pada, Kalyan(w)-3 21301.

Rajeev Anant Eulices fears,
son of Shri Anant Kulke workin ng as Superintendent
ef Central Tax, presse sntly Posted at GST Thane

Co esioner ate Mumbai and residing @ abCh-lo6/C-3
Shreerane Sociely, | Thanetw- 400501.
Rajesh R camekar, Aped SO years,

ae

Son af Shri Madhusuda 20 Ramekar,

workin 2 as Superintend dent of Central Tax,

ores sently posted at Ay Bee Thane - Comn missionerate,
Mumbai and residing at: 4/ '10S, Surya _baiclave,
Pulsidham, Fokharan } Road } Noo, ThanelWe est}-4008 10,
Chetan Manobat More, Aged 51,

son of Shri Manohar More,

Working as Superintendent of Central Tax

Fer WY posted at GST Thane Rural Commissionerate,
avid 3 residing at 202, Achala, Swapndhara,

Ne Tattydnyan Vidyapeeth, G. E. Road, Thane-4006 10

Cas A eeoa, gs ee of C Cent 'ral' Tax,
Bes ted at GST Thane Rural Cammissionerate,
residing af Block. A, 431/901,

Family Convent High School,

$2 1004,

Notiar Murugan S, Aged od years
Bon of Shri Kone ar Masgnam Subbiah ;

BERING as Superintendes nt of Central Tax,
present ly posted at OST Andit Thane Coramissione ate,

gn

atid resid Mg at S01, Arunoday H leritage, Opp. Usha
Nagar, Village Road, Shay ndup West, Mumb: eTQOOTS,

Kalpita S, Dixit, Azed 52 years,
hushed S Shridhar Gaeving Di sat,

Working as & Superintendent of C eniral Tax,

Presendy posted at GST Mumbai Rast Cammissi ionerate,



108.

ewe:
oh

107,

108,

109,

Lid,

1s OA Nos. 6935/2014 & 3394/2021

Mumbai and res sidingatS03, Vijay Tower,
Bhaskar Colony, Naupada, Thane West, "Thane ~$00302.

JaimonRaphel, Aged 53> Years,

son of Shri Thomas Raphel

Working as Superintendent of Central Tax,

presently posted at GST Palehar, Commissionerate,
Mumbai and residing abl4 101. CherishHomes,

MLB. Estate, Near Old Viva College, Virar (West)

Dist. Palghar, Maharashtra 4013023

Neena George, Aged 50 years,

daughter of Shri PD. Lazar,

Working as Superintendent of Central Tax

presently posted at GST Palg shar, and residing at B-S03,
Evershine Classique, Evershine City, Vasai Bast t,
Palghar District.

Jessy Anthony, Aged 55 yeara
W/O ELL. Anthony,
Working as Superintendent of Central Tax

presently posted at Palghar, and residing at 1203.

Acropolis, LM. Road, Opr posite Mary Immaculate GHS,
Borivah West, Mambai S00 TOS.

Vinod Mavelil, Aged 55 years S/O G. Mavelil,
Working as Supe srintendent of Central Tax
presently posted at Thane Rural and

residing at B- 2/G0S Green Park CHS Ashar Estate

Shree Nagar Thane West 400604.

P. Manoj] Raman, Aged 54. Years,
son of Shri P.. Raman

- Working as Superintendent of Central TAX,

presently posted at GST Audit-ll Comumissionerate,
Mumibat and re siding at: 4-C/603, Dreams ¢ omplex,
LBS Marg, Bhandup(Wesi), Mumbai- AOOOTE.

Bindu Raman, Aged Sl years,

Gaughter of Shirt Pl Raman

working as Superintende ont of Central Tax,
preser sty posted at GST Thane Commissioner ate,

Mumbeat ane re siding at: if x01, 2 Prabrnand Phase- Vv
CHS Agsaad

RSS

Thane (West) - a

ia



19 OA Nos. 6952014 & 3354/2021

free:
howd.
pred
Oo
254
to
a
ees
wk
z
6)
oot
os
Dy

"N. Hawes
working as Superinte nder
presently posted at
Residi ng at 22, Jag
Road, Bhandup ¥ iflage velba

Central Tax,

Tha ne Commissioner ale.
nh an CHS, M.D. Kini
8h] Mumbai SOG: |

ay
8
w
aa
a

"t

Hardcumar Pulai, Aged S54 years,
son of Shri Ramakrishna Nilai,
working as Superintendent of Central Tax

pees,
pont,
ba

ws

Jy posted at CGST Mumbai South
is mumissionerate and residing at 163, Karn
Babrekar Nagar, Rancdisi-W, Mombai-400 c

LTS. VOM. Jay yap a ash, Aged aS years,

Mumbai
Sty er Park

Mary parce. Aged Si years, wife of Mathew Jacob

working as Supermtondent of Central x' AN
re eee ce, pos ted ab. GST South

Mumbar and residing at De,
cl © & Service Tax officers Ouarters. Natrale
2 West, Mumbai-S0603 1.

w working . aS Superintent nt of Central Tar,
presently pasted : Muribai Seuth
Comins ssionerate arid residing ; at602, Nave "hetana- B,
2

Sores, O05 Colony, Antop F

Al6. Shashi Kumar Singh, Ag zed SS years, son of Shri Singh,
working as Superintendent of Cen
presently posted at COST Mumbai South
Commiesionerate and residing aft C-2] 101, Royal Oa

Nr. Billabong International School. Jankalyan Nagar ar, OFF,
Mery e Road, 'Malad- Wes st, Mumbal- 400095

~
ARIS,

pen
front
cog

oe
Fi i
Cad
lag

au

a

bad

wf

. Vikram Bharadwaia, Age
son of Shri Shrinkw aS,
wor img as Supe oe encenk af Central Tax,
presently posted at OST Mumbai South



LLB.

120,

1

a

fs
S06)
=)
oe

oe
oo

S74

Laas
St
tats
or]
we
ons
Su
623
Lad
+
)
om
a

Comnissionerate, Mumbai and residing at 26/502,
MHADA Complex New Link Road Oshiwara Andhen W,
Mumbai-dQ0053.

Dinesh Mayekar, Aged SO years, son of M. Mayekar,
Working as Superintendent of Central Tax,

posted at Audit Il, Mumbai and residing at C-2; i702 Neslyag
Apartment, Pant Nagar, Ghatkopar East Mumbai 400079,

G Sunil P.Aged SO years, son of Damodran Pisharady,

Working as Superintendent of Cen tral Tax,

oresently posted af Exdorcement Directorate,

Muarmbai and residirg: at 602 4/2, Dreams Con UPIER,
Bhandup West Mumbai $00 O78.
Rujuta Danait, Aged SS years, wile of M. Danait,
Working as Superintendent Central

presents 'posted at OST Audit 1,

ib.
AX

Resi ing at Plat No.202, Bldg No.@?, Central Excise Officers
Quarters Oshiwara, Link Road, Mumbai 400-055.

Purnyapoo Sharda Rao, Aged 52 years,

daughter of Shri Pandurangs

my

Working as Sup perhitendent of Central Tax,

presently posted ab PCCO, COST My yribai Zone, Mumbai and
residing at B/@,Aasavari G Gupte Road,

Vishnu Nagar, Dom bivili West) FINSS L202.

Shivdas B. Ne rir, Aged S4 years,
son of Shri EF Balkrishnan Nair

Working as Superintendent of Central Tax,

prese: nily posted at CGST Raigad Audit Muribai 4 ZONE,
Mumbai and residing at Do /602, 2 beng radri CHS

i

Sector -19A Flot Ne-47/ Neral, Navi iM umbai - AOGEQS,

Rajesh Mohanty, Aged SS years,
gon of Shri Suresh Chandra. Mohanty,
working as Superintendent of Central Ta

oY

presendy pasted at GST. Raigad Audit Corminissionerate,

Mumbai and residing at 0-25, TypedV, Ekta Vihar sector-

25, CBD Belap ar Naw "Mumba,

Urnakarst ML Kale, Aged 55 years,
gon of Shri. M. Kale

Working as Supermiender
presently posted at Pr.

ge mm

sat of Central Tax,

Soammissioner (hs yi Pre, Moarnbat on
re. Re at T GOS, Sar Areade CHS, Sector-154,
Ness Parnell. PIN « 410206.



Penne'

QA Nas.g08) 20i4 4& 3392021

ISS. Su Shik Kumar Jha, Aged 50 years, son of Ramakant Jha
Working as superintendent of Cent val Tax Raigad Audit.
eae tog ab Bide C-80 fat no SP Rendriva Vihar Sectar

*

Ur
38 NerulWest Navi Mumbai 400706.

bere
bo

Ms,
Fy

Manish Sahay, Aged 82 ye:

Working as Superinten lent of Central em

presently Be Os GAT, Naw Mumba

Re 'siding at B-GOS8, MilNoni CHSL, Plot No. 108,
ve

Sector-27, Nerul (E}, Navi Mumbai - 400706.

'L2?. Mano} Kumar, Aged 54 Years, son of ALR Sudanshn,
Working as Superintendent at OST Navi Mumbai
Comumnissionerate, residing at 5.21, TypesIV, CGS
Colony, Ekta Vihar, So, CBD, Belapur Nay
Murmbai, PIN-4006 74.

128 mar Saha ay, Aged Si year

Late RLS. Sahay

aS Superi niendent of Central Tas Navi Mumbai
Normand aionertte Residing at 1405, Suneity Avenue
Rot Ne 271, Sector. ig, Khar ghar - 410310.

i298. Mridula N speah A, Aged SS years,
daughter of HS Pr abhalear Q, Dresenthy
working a as Super intendent of Central Tax Nav Mumbai
| Carre mussionerate, Residing atCH-3 P22, Kendriya Vihar,
mecha | , Kharghar, Naw Mumbai 410 21g,

io0. Nalluri Narsimha Reo, Aged S4 yeargno
son of Shri Nadluri Rann 5 RAO
W onking as Superintendent of Central Pax,
Gresently posted at Gs f Mumbai Bast Commissionerate,
Muar abies and residing at. Ale 2, High Rise C ~HS, L.M. Road,
Opp. Mary Immaculate | High School, Borival West,
Mu mmbai-400103.

Lal. Avi nash Chandra, Aged years,

son of BUR, Sinha

Working as Superintendent of Central Tax,

Press ently posted at GST, Naw Mumbai,

iss siding at Plat No. C2 s43, Shiv Pore ah CHS Seeter 21
Nerul Naw Mumbaigoo7t U6,

iSe. HS . Mandlekar. Aged S2 years
son of Late Shri Steidher Mandlek:



133

a

1S

*»

-

2
ba

OA Nes. G98/2014 & 334 2021

Working as Superintendent of Central Tax, .
pre sently Postedat GST Raigad Commissioner ats,
Mumbai and residing atce Type IV Ekta Vihar,

-ran Phata, Sector2S,CRDRe! laguur
Navi Mumbai 4006 14,

Prakash K Gam? bani, Aged S5 years
son of Shri Kishin chand A Gambani,

Working as Superintendent of Central Tax,

pres ently posted at GST Thane Audit Commissionerate,
Mumbai and residing at A-7, Anant Anand CHS, Nimkar
Society, Near NES Intern: ational School, Mulund Colony,
Mulund West, Mun! bal-O0082,

Harihar M. Zaay 'de, Aged 59 years,
sor oF Shri Motiram Rhae skar Zaavde,
WOrking as Superintendent of Central Tax,

'presently posted at Thane Rural GSP Cormmissionerate

and residing at Malkauns, Plot No.@l. Vivek Anand
Society, Kulgaon, Badlapur (East}-< 421503,

Gautam Bhar, Aged 5S years, son of Shri G.C. Bhar,
Working as Superin tilendent of Central T ax,

presently posted at Thane {Appeals} GST
Commissionerate , and residing at Flat No, 202,

Chandan Upvan CHS Ltd., , GawandBaug,

Pokhran Road No.2 . Phane(West)- 4006 10.

Shashi Bhushan Prasad Sinha, A: zed 2 YEars,

son of Late A.K. Sinha, i

working as Superintendent of Central Tax,

presently posted at GST Audit Raicad Coninissionerate,
Mumbai and residing at B-1/01 Girikuny CO-OP HSG
society Sector SB) CBD Belapur

Navi Mumbail- 400614.

Manish Shibdas Choucdth ary, Aged S1 years,

son of Shibas Choudhary, .

working as Superint endent of Central Tax,
presently posted at Raigad Audit Mumbai and
resiting at Al 604, Sneh CHS, Plot No 16, Sector 1
Neral, Navi Mumbai 400 706.

QA,

a os 2
Pee Boe yeaa se Soetgeeed Says
uy Baumer, Aged Si years,

son of Shri Mithileshwar Pras ad,

'working as Superintendent of Central Tax Raigad Audit


_ teed
ok

. BS
:

fee

Ren

£

*
'raked

Hon of Shri k Ke houdh aI

warksh

es

Large

33 : OA Nos.695/8014 & 334/003}

Commissionerate Mumbai, residing at 402, Gananayak
CHS, Plot No. 11, Sector 1 . hl

nerghar, Navi Mumba

son. a a Doster pa working as Superinte sndent af
een Tax, present! ¥ posted at GST Raigad Audit
jonerate Mumbai - and residing at 4/56

Sector. 19, Ne eral Hast Navi Mumbai 4007 OG.

a
2
yy
are
pe?
bok
dest
re
ip
oe

Brahrnia Nand Sinha, Aced 53. YERTS,
son af Shr Daya Nand Sinha,

Pat

working as wee isnt of Central Tax,

wary

prosenily posted af GST Audit Raigad Commissicnerate,
Mumbai and residing at S0S-B Wing, Milloni C.HS,, Plot
No.- 108, Sector-27, Nerul (East), Navi Mumbai 400 706.
SK. Choudhary, Aged S$

wa

of Central Tax,
presently posted « at Ost Ral gad Audit Commissionerate,

Mumbai and residing at &. 405, Miffeni C "HSL, Sector-27,

Neruaal Bast), Navi Mumbai.

Sunil mah A Aged 30 year

son of Satya Nar 'ayan Paniiae

wo cine ¢ SS Superintendent of Central Tax,

PISS ently posted at GST Audit TYP Commiissionerate,
Mumbai and - residing at A-201, Vienaharta Complex,

Secs | Khanda colony Ne eer Farry el. E1TOOOS.

Sanjeev Kumar, . Aged S51 years
sor or Shr Rar a Bahadur phdudh ary y

Present ty. DoF yet ted 2 at © OST f Raigad Audit Cammiissionerate,

residing at FL No i S04, Prajapati Residency: H,
mector- 05, Khargshar, Navi- Mumibal- 410210.

ty Ayn rash Chand Pe Aged = So wee are R,

son of Vedanand Singh,

working as Superi imftendent of Central Taw,
presently posted at GST Raigad Audit, residing at LO,
SYN Home CHS, Plot No 04 Secteur 16, .
Nerul West Navi Mumbai.


147,

Ld.

24 OA Nos.695/2014 & 3342021

Bimlencdu Kuomar, Aged 52 years,

son of Vishwanth FP. Singh, |

working as Superin tendent of Central Tax,

presently posted at Raigad Audit, residing at Row House
Plot No C-90, Sector 12, Kharehar, Near Gokhale High
school Raigad 410210.

Ganesh Ray, Aged 49 years, son ef Shri Tun Tun Ray,
working as Super intendent of C entral Tax, presently
posted at Raigad Audit Cormmissienerate, Mumbai,
residing at A 204, ARM.

Raj mishor Mahto, Aged aU years, son of RamdeoMahto,
working a Superintendent of Central Tax,

presently "poste dat paigad Audit residing at B-906,
Milloni CHSL, Sector-27, ?, Nerul, Navi Mumbai- 400706.

Rajeev A Kulkarni, Aged 57 years,
son of Shri Anant Kulkarni,
working as Superintendent of Central Tax,

presently pasted at GST Thane Commissionerate

Mutabai and residing at CD-106/C-3 Shreerang Society,
Thane(W}-400601,

Abhay 5. Tendolkar, Aged 58 vears

son of Shri ShatitaramTendolkar, --

working g aS 5 Superintendent of Cen tral Tax,

and ¢ residin © at 102/B B Shre. Oe : Shaily: zeae! 1 Soviety,

Shival Nagar, Pokhran Road No. J,

Thane West-400606, ~ Applicants i in OA 334/ 2021

(By Advocate Shri R.G. Walia}

lL,

Versus

Union of India, through its Seer etary,

Departme nt of Revenue, Ministry af Finance,
Central Beard of Excise and Cruistoms, North Block,
New Delhi Lid' oe.

The Chairman, Central Board of Excise and Customs,
Ministry of Finarice, North Bloc ok, New DelhY 110 O07.
ita & . APs 8 Vy

Vv minders .

oe

WOY SERS Qs superintendent,



a O.N A. Shrinivasrao,
Presently working as Superinten:
&, RISA. Presad RY a,

Presently working ag §
DOLPT
iv hrough its Secret
New Delhi Lid

Fanentor

ee

OO).

Superintenc

A Nos. 69S/2014 & 334/200)

%
x

adent, Hyderabad.

Smt

, Hyderabad,

Department of Personnel and 4 Traming,
', North Block,
Respondents In OA 6958/2014

i. Union of India, through its Secor eLary,
Department of Revenue, Ministry of Pinanice,
ceritral Board of Excise and Custom &, North Block,
Neas Delhi 110 O01,
2. The Chairman, Central Board of Excise and & LSLOMS,
Mir irustry of Finance. North Block, New Delhi 110 607.
S. Department of Personnel & Traindn ng (DOPT,
Through : Secretary / Director. » Lok Nayak Bhavan,
Khan Market, New Delhi 116 003,
Brmail secy_un [email protected] /diradmir @nic.in.
a. Adak Dreit (ie H85 Batch},
Working as Assistant Commissioner (Adhoc) at Bhopal,
&  Farbhadra Benick (1c 86 Satech},

{

Agssistan

ot ©

See abe, pW at aioar ot ox}
PES {TRS Ses
¥ ESE Ming hs

at Kalksta.

pinssioner {Adhoc}
Respondents in OA © S34 7/2021 -

(By Advocates Shri R.R.S hetty along with Shri V.B BJoshi)

Reserved on OS.08,.2039
Pronounced om 99-09 2003

ORDER

Per: Harvinder Kaur Oberoi, Member iJ} In both the Ori eh aoe < COMMON Issues related with each inal Apolications. Aled b the applicants, ether have been radsed.

With the comsent of the parties, both were heard together end are being dispased off together, by this order.

A, at c GA Nos.693/201 14 & 3346/2001

2. Applicants in OA No.695/2014 have souesht for the folowing reliefs :

"2.a) This Hon'ble Tebunal wil! be pleased to call for the records which led te the passing of the impugned Office Memorandum dated 0} P. G22 a0 OC and after going through its prapriet: Y, legally and onstitutionally validity 2 be pleased to quash and set aside ihe same.
8.b) This Hern'ble Tribunal will be + pleased to call for the records which led to the passuig of the impugned ALL INDIA SENIORITY LIST as uploade go or OLI22011 issued for re pe ering 01.01.1998 te (S112. 2005 AN iD enpugne ed CORRECTED Seniority Het dated 01.11.2013 issued fort he op riod O1,01. 1998 to cota ~ Si 1.12,2006 and after going "uF ough is propriety, legally and canstitutional v nbdity be pleased to quash, wid set aside the same.
&¢}) This Hon'ble Tribunal will be Pleased to call to the records which led to the passing of the impug? ned ALL INDIA SENIORITY LIST uploaded on 2S.06.2012 issued for the period from 1993 to 1997 and after going through its propriety, lege ally and constituttonal validity be pleased to quash and set aside the same, oe) Tus Hon'hle Tribunal will he pleased to order, rect and declare that an Officer who is senior inthe ~ ws ect uatmert cadre Le, Inspector ~ Central Excise on the .

ba sts af merit or by Batch feartie: 7 cartnol be placed junior to any Officer from an ue Zones Unit while fixing the Al India Sen dority List of Sup perintendent. Central Excise for further consideration Jor promotion to the post of Assistant Commissioner ~ Central Excise Se} This Hon'ble Tribunal will he pleased to order and declare the Respondents to Prepare a FRESH ALL INDIA SENIORITY Lier af Superintendent Central Excise an the basis Of Seniority initially fixed on MERIT in the recruitment Post of Inspectar-Central Excise Le. na funor in merit or of 'Subs sequent Batoh be plac ed abowe his erstiotile senior even though they patong to dU fered Sones, Units, weed fq ee S88 ot ~ pnd whoR et . 2 % 2 SD Lone ~ mS See red io CC ee re we, Fe Foren} wa 3 ty "hea e 4 a # ~ G ay Se Peak see a 2p & ESBS oy taney, Fak fe ee ay Gy gore ~ cy ae re, SE Ra =f fod ole Wee a wy mat shen ge oo, Ee , & a, et ae, 5 ay " id 3 a ¢ From baa Cs os Zs om ee) an? Ese) gee rae iad 3 a PE og, 4 er eg m = te os oh ws OR 3, Be AS SS ced io oe! mE ~~ BS a mg ye 2S or on CC ty im in i te Go sd ig yt aM fe me 08 Se Deb a aa of a a oe tet Mes oe mh & a 4 Pon ae Sc! mB 2? pane) ; ty SE Fae we, woe 4 te ee mt aes se oa cp wo & ih ines, pie ms: a re aoe

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se "teak tend ed "ES 'Tepe 28 OA Nos.695/2014 & 3834/2021 &e) This Hon'ble Tribunal may be pleased to Order and declare the Responders iS tO prepare an ALL INDIA SENIORITY LIST for the Purpose of promotion to the post of Assistant Comumissianer on. the basis of Seniority initially fixed on MERIT in the recruiiment post of Inspector-Central Excise Le, no Junior t in merit or Junior due to subsequent Batch appotit? nent be placed above his erstwhile senior even though they elong to different Zones' Units.
aut a ' + Sj) As @ consequence, this Non'hle Tribunal will be pleased to further ander @ ard direct the Respondents to conduct REVIEW DPC. for promotion to the post of Assisiant Commissioner if there is a change in the serioridy eeeen and if found fit to promote the concerted Senior Officer fom the date af juntor's promotion with fall consequential bene fis oF back Wedges ete, &.g) Any other and Aurther and additional orders as this Hon'ble Tribunal deems ji and necessary in the nature and cwewmnstances of the case ma aij be passed.

S.J Casts of the application be provided for."

4. The brief facts as narrated by the applicants in OA No.69 99/2014 are that the applicant Nos.i and 2 are the Associate Unit/s of Officers belonging to the Gazetted Executive Cadre of the a. Excise Department. These Associate units are the units ef All india Association of Ce tral B Umcise Gaze tied Executive Officers (AIACEGEO), 4.1. The applicants state that the administration in Central Excise is fully controlled by CBEC [Central Board of Excise and Customs). The Said department comes under the The Department of Customs and Central Excise are basically involved with the collection cf inclirect taxes throughout India.

q "2. There are in all 15 Certral Excise Zones all aver the emintry, The said 13 Zones operating as on date are ~ Pitt, itt Oe aftr cwtens rs mane exe, q P 2 fa eee beeps z on bet "

% we) ay ei ace ) Gujarat ig} Mumbai fs th) Kerala
0) Bangalore a} Chennai s oa erabed eet enn?

eat yok Aatetat ee 2 SE net 8A i meet 3 és 3 rs th beet joe & pe ake as Yhe aforesaid 15 Zornes are all under the CBEC.

4.8. The applicants in the present case are concerned with the appoinim ent, prometion avenues available and Prati of Seniority from the Post oF lnspector ¢ Central Eexels Se unwards. The applicants state that 2 after passing due s selection wm process conducted by the Staff Selection Ca: mission selected santidates aré appointed on the post of Inspector ~ Central * Excise, Applicant No.8 and 4 were appointed in the cadre of Inspector on 26.03.1985 and US.07.1982 respectively, 4.4 The next promotion available to an Inspector (Central Excise] is to the post of Superintendent -- Central Excise which is a Group ° "Be Ganettec Post. The past of Inspector & was originally a proup °C" Executive post however now it has been upgraded as a group "B rmon-gazetted post with effect from Li. 12.2008, 4.5, The applicants state that the eligibility criteria for promotion to the post of Superintendent is laid down vide Recruitment Rules dated 17.12.1986. The said rules are called and referred as the Superintendents of Central Excise Recruitment Rules, 1986. Under the Recruitment Rules for promotion to the said post of Superintendent the following coridition is laid dewn which is reproduced below :

"ia. dmspector of Central Excise fOrdinary Grade) with 8 years of reqular service in the grade, if GUY, rendered in the grade of Inspector {Senior Grade)"

The differentiation under Ordinery Grade and Senior Grade is dispensed with now since about 2002-03, All are called as Inspector Central Excise. The promotion to the post of Superintendent is granted by holding of a Departmental Fromotional Committees (DPC) at sonal level and elieible Inspectors are promoted on being found fit by the said DPC. 4.6, Therefare, an Inspector with eight years regular service in the grade is entitled for the prometion te the post of Superintendent subject to the availability of vacancies in his/her zone. The post of Superintendent is Aled Woon Zonal basis through the Inspectors' cadre and seriority is tos.

baat OA Nos. Q95/2014 & 3342021 maintained sone-wise, 4.7. The next promotion from the post of Superintendent is to the post of Assistant Commissioner ~ Central Excise which rer is a Group "A" gazetted post. The promotions to this post are effected om the basis of an All India Seniority st which is prepared by adopting principles as stated in impugned Office Memorandum dated Q1.12.2020. This seniority list includes names of officers of All Units; Panes W orking im the post af Superintendent Central Excise. Thus, from the post of Assistant Commissioner ormwurds, promohons are granted based on this All India Seniority List. It is only in the post of Inspestor-Central Excise that the seniority is zone based, 4.8. The inter sea-seniority of Inspectors who are direct "% renruits, is fored om the basis of the marks obtained /merit position achieved by a candidate during th & course ab.

selection. In case af Applicant Nad be was recruited Muribail fone as Direct Reeruits Inspector ~ Central Excise and he joined on O3.07.1982. At that relevant time, a candidate who joined along with applicant Ned and posted in Mumbai Sone was one Shri K.S.S.V. Prasad Rau. The @pphcant No.4 was much above Shri (.S.S.V. Prasad Rani as applicant No.4 was placed at Sr. Neavdl in the Inter se Merit aS: Pat Te, Sarionivy and Mr, Pre sad Raju had fieured at Sr.No ss, ON 3a OA Nos.688/2014 & 3342071 4.9. That Mr. K.S.S.V. Prasad Rafa sought. transfer aud he came to be posted at Hyderabad Zone in the year 1984 itself, The said inter- Com missiovierate transfer was thus "effected from Mumbai Zone to Hyderabad Zone, Shri Raju being in Hyderabad cadre came te be considered and promoted as Superintende "at much prior to applicant Not who remained Stagnated as Inspector. Thus even thus Shri Raju was junior as lesser and lesser in merit than applicant no he got benefit of promotion before applicant. 4.10. The Applicants state that pr Pamotions / posting ta the "post of Superintendent depends on the availability of vacancies in the cadre of Superintendent in a a particular ZONE, The vacancies as available in a particular Zone / Unit are directly comnected to various factors and alsa due to change in the Policies of the Government with regard to Undirect 'Taxes and various ather factors. 444, Every Zone has different, Stparate and distinct sanctioned -- stre teth in the grade of Inspector or Superintenderit, 4.12, Moreover, the Recruitment to the post of Inspectar- Central Excise keeps altering as per the requirement of that Zone i in view of the Decision of the Government of that day.

Therefore, there is no consistence Y or parity with regar d to the Tod ta5 OA Nos G9S/2014 & 3340/2071 cadre stre ngth fram one Sone to another. Therefore,. the promotions or anted are absolutely chance and fortuitous dirc un stances prevailing af that relevant time in the tty by th oot fod &> te respective Zoaries, Ties, OM MANY oocasio4ns o sersone/ juniors belonging to sul bsequent batches ar lower in ry.

ery, but posted in other Zone or who are transferred there an inter-Commissionerat= } JASIS, REL Promoted much earker in tities to the tt % eet mS :

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ty pe pet ont ene ie) Prod a ae i if, +: as toot th ian AU India Basis {AIB} for further promotion to Assistant Commissioner from Superintendent.

THIS Causes serious heartburn and discrim ination smanest Led those Offeers who have been recruited to the post of 4 imapector ~ Central Excise imu ch earlier in the point of time or were husher in merit.

ate &% ek:

bs carat ant gp po on bbe #13. The Applican nts state tas on date in Mumbai Fane Sh » Inspec tar ~ Central Excise has to walt ; atleast for 20 to 29 ae years in normal circumstances to be promoted to the post of Superintendent. Similar waitine g period is prevailing in Zones 'Uke Shillong, Chennai, Inde are, Bhopal ete. However, in Delhi the wail is only for about O98 te 10 years before ay Inspector -
Central Excise is promoted to the post of Superintendent Central Exsise. Similar Varying period. of wait or duration is prevailing tn Bhubaneswar, ; Gujarat ete. Zones +4 DA Nos.605/2014 & 334/202)
4. 14, Applicants have made various representations pointing out ta this glaring disparity however the same have not been responded to, except in. the year 2003 a letter was written by the Commissioner-Directorate of 0&2 Management, Customs and Central Excise, New Delhi to the Chief Commissioners of Central Excise of Bhopal, Chennai, Kochin, ete. wherein Measures were asked to be sugeested ta mitigate the problem of stagnation in the cadre of Inspectors - Central Excise, Unfortunately, even though the Department is aware that there is serious disparity in promotions of Inspector - Central "Excise in various aenes nothing has been done in date to rectify the serigus error and discrepancy existing in the method of granting further promotions and fixation of seniority on All india Basis, 4.15. Applicants state that the post of InspectorCentral Excise was reclassified as 3 group "BR" non-gazetted post with effect from 11.32.2003 from Group "C" post. However, the Recruitment Rules which were bound to be framed afresh due fo Upgradation / Reclassification of the post of [nspector-

Central Excise has not been done til date. The aaia Recruitment Rules should have been framed in accordance with DOPT Orders d ated 16.08.1993 within 3 months. The Lod Soke SS OA Nos 695/2014 & 3 Eaation of Seniority of Direct Recruits and Promotees is determined and fixed in the Order of merit achieved by the sancidates on All India Basis. Once the said Seniority is fixed as per MERIT the same cannat be altered due to fortuitous aircumistances in higher posts. In the present Cass, seniors hety due to merit position In the same Examination of superseded in their Seniority Gy an iBeecal, arbitrary, malicious aR Weng Manner only dus to fortuitous cireumstances of junior getting earlier promotion ts the post of P Stuperint ersient | Excise due to availability of pust in their one. Thus, ihe feation of Seniority done on All india Basis only on the basis of the Date of Entry as Superintendent Central Excise is moat only arbitrary but absolutely violative of Articles i4, 16 and 21 of the Constitution of lydia.

s + Sy we 4.16. The applicants are, th Gis, praying for a direction to be x IgSu ed to the respondents thal no Fanior iti the said selection ne (ue to meri) ar belonging to subsequent bat ch in the post. of inspector should be placed be dorefabove his senior at the : time of Usation of senisrity on All India basis at uperintencdent level, 5S. Upon notice, respondents have resisted the QA by filing reply dated 09.06.2015 and denied all ¢ bet oh Ly ee oe, aa g oe oe wo Gy te on.

fet ca Fors per TH 36 QA Nos. 698, 2014 & & 334202) ad, avermients raised thersin, They state that up to the year 1996-1997, selection to the pasts of Inspector Central Excise Was made on the basis of the zonal merit Hst in an All India examination conducted by the Staff Selection Commission. In the year 1996, the Hon'ble Supreme Court of India in its judgment in the case Radhey Shyam Singh Vs. Union of india, reported in (000) 03 GAU CK O009 directed the Government of India to make selections to the Inspector grade posts on the basis of an All India merit Ust drawn on the basis of Combined Graduate lev vel Examination conducted by the Staff Selection Commission. Accordingly, selections to the posts of Inspector Central Excise are now being done on the basis of All India Meritt List of candidates drawn on the basis af Cambined Graduate level Examination conducted b by the Staff Selection Commission. Once allocated to a particular zonal cadre, inspector CE pe get placed in the Zonal seniority list of the cadre. In promotion to the next hi gher eracde of Superintendent Central Excise in the Zonal cadres is strictly based on seniority Het of that sonal cadre.

S.1. Promotional avenues in the seid 15 sonal cadres differ from gone to zone, as bromotions of Inspector CE of a particular zonal cadre to the erade of Superintendent of Central Excise depends on various local factors, such as of af QA Nos.605/201 IES Superanrmuation, VRS. promotions to the grade of Asst.

Con unissioner, reation of new posts in Supdt, CE grade etc. afthe officers belonging to the said zonal cadre. Placement of : ASS Superintendents of Central Beeise belonging to 18 different zonal cadres in the AH India Seniority / Eligibility List is decided on the basis of the DOPAT 'Guidelines, arid is on the basis of the date of regular Promotion to the grade, while not chetuy Ding the sonal cadre © SAQiarify, 5.2. Respondents submits that ois a fact thet sonal semorily Usts of the grade of Sy perintendent Central Excise aré tegrated into All India Seniority /Eligibility List of the grads and premotions to the next Ligher grade, is. Assistant Gasis of the ssid inicveratecd eligibility test. They submir that the preparat ion of All India s ss at * ligibliity Het of Sunerintendents of Central Excise q Seniork se COPE the has SIs at remular appomntn nant | pr Oma or to the srade ie perfently legal amid is in Ime agth. - the pet & os - ' ms eee Pd. AQ India Ser TOLLEY oF the grade or Superinten Went for ban Central xeise, which is actu ally an eligibility te Sst promotion to the next grade, :

tenable, as it je based on the DOP&T Guidelines. Menoe, the preyer deserves to be dismiss sal, as illegal a with Che prevailing Suidelines rile. Respondents subroits 38 GA Nos. 6052014 & 334021 that inter-se-Se enlority of Inspectors CE within the zonal cadre allocated to them is sir ictly based on their placement in the Zonal Merit ist. Reservation roster for the posts of Inspector CE is also zonal cadre-wise. DoP&P circular dated 03.07 1986 determines the principle of fixing serioriiy af a direct reeruit VIS-A-Vis & promise officer within the cadre as per; zonal merit list of selected candidates fup to the | Year | 1996-year of Supreme Court judement refers red to above}. In iS zonal cadres the said principle is adopted while fixing seniority in the zonal semuority list, Therefore, the application fled by the applicant is devoid of any tents and hence, deserves to he dismissed with costs.

6. . Heard all the learned counsels {pr the parties and perused the pleadings and documents available on re cord, 6.1. Legitimacy of the All India eli igi ibility lis st for promotion to nY " as Assistant Commissioner has been questioned by the applicants. It is not in dispute that promotions from post of Inspector to Superintendents take place faster in some zones whereas in other zones Inspectors remain stagnated for long time before they ean be promoted, sdnice recruitment to the post af Inspector is done by a common exam conducted by Pe io Seleclion Comunission, the apphcants feel that their juniors from the said recrutin ent, posted/working in other ees a ao wr BA Ss ' Fi 201d & 3482001 20Re8 get faster promotion, whereas the applicants who were appointed in Mumbai Zone are Stagnating. The All India eligibility lst is prepared on the basis of entry to the post of Superintendent and the same is 4s per the guidelines issued im this regard is also not disputed. As such le gally there is nothing Wrong with It. Unless a candidate enters the COMUNLON eigibility Est he cannot be song 'dered for the Assistant Commissioner post whichis Gr oup A post. Cadras of each zone depend upon the economic activity /poliey af Government, of the said zane, so the heartburn for the applicants is natural as the Mumbai zone is one of the largest, boasting a large cadre of In Spectors, therefore, leading amongst Inspectors.

or 6.2. The applicants have been alle to succinotly point out te the problem and have ever Suggested solution to the SAME.

pa font orn tw cS eat Jog eat, ¢ si '7 ry oS rig! fe Rwed on All india Sasis has to be hased in « imanner that a person who is appoitied sarller should not loose Seni ority fo & person who was lower in Merit ar was €ppointed in subsequent Batch. Thus, once a n Inspector completes 8 years of service and is otherwise. elgible to be proimoted, his Seniority should be xs yi Mwed faking the said completion ef eligi criteria ta iia Se niority j im the cadre of Superintendent on Al Indi & Basis. In X) OA Nos.699/2014 & 334/202) the alternative, the entry into the cadre of Inspector on the basis of Merit should be the relevant criteria ta fix Seniority batchwise in the AN India Seniority List, In effect applicants seek a different methad all together for fixation of seniority or that the initial seniority at entry level should be continued with each incumbent, inspite of promotion to the feeder post of Superintendent so that equal apportunity is available to every Inepector irrespective of zone, Por this a major "Over- hauling of the system, which has been followed since long, would be needed, 6.3, We note that Cadre reviews are provided to be carried out by the government at regular intervals to address such type of issues, The cage | at hand shows that a conscious policy decision requires to be taken, if this issue is to be addressed.

6.4. The scope of judicial rewew jy matters involving challenges to Cadre construction, Recrujtment Rules, Promotional Avenues etc. is very Emited. The nature and scope of fudicial review has been the subject matter of a long lme of decisions rendered by the Supreme Court. It has been x held in PLU Joshi Vs. Accountant General (2003) 2 Sec Se a ive Ayo eet toe st ARF fy wart O32. PAYRCUREY, Daragragh ]O of that casc, wherein it wes held:

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a, G & © ace Sf & 8 ge f s eS en SS E. uy TO even an 28 pele as OA Nos. SORGOL4E & 334/202 1 6.5. In Zippers Karamcheri Union Vs. Union of India &Ors reported in AIR 1908 SC S272 . (2000) 10 Scc Sl9decided on 05.09.1998, it was held that, in matters of trade and commerce er ecoriomic policy the wisdom of the Government must be respected and courts cannot. lightly interfere with the same unless such policy is contrary to the provisions of the constitution or any law or such policy itself is wholly arbitrary. In the present case, being a model empleyer, Government is not averse to interests of employees working under if belonging to different cadres. It is in administration interest that without affecting the right of each other, interest and rights of employees can be safeguarded to maintain congenial atmosphere. Itis on record that the issue af delayed promotions in certain zones and faster in other Zones Was taken up and comments were sought from. cach Commissionerate also, but it seems no final decision could be taken.
7. Owing te the above discussion, both these G.As. are disposed of with a direction to the official respondents to look inte the entire matter and take necessary action. as deemed fit.
"No casts (Shri Krishaia) (Harvhidér Kaur Oberaij Member {A} Member (J) kmg*