Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 8, Cited by 0]

Central Administrative Tribunal - Mumbai

Ganesh Y Warekar vs Western Naval Command on 17 April, 2023

                                   1              OA Nos.226/2020 & 177 other OAs

                 CENTRAL ADMINISTRATIVE TRIBUNAL
                     MUMBAI BENCH, MUMBAI.

ORIGINAL APPLICATION Nos.226/2020, 739/18, 318/19,
355/19,446/19,477/19, 523/19,524/19, 644/19, 645/19,646/19, 726/19,
741/19, 814/19, 815/19, 878/19, 869/19, 900/19, 135/20, 227/20 to
242/2020, 431/20, 432/20, 15/21 to 45/21, 47/21 to 56/21, 71/21, 95/21
to 107/21, 203/21, 204/21, 214/21, 217/21, 218/21, 219/21, 220/21,
221/21, 232/21 to 241/21,262/21 to 284/21, 317/21, 391/21, 538/21,
567/21, 580/21 to 585/21, 596/21, 610/21, 617/21, 656/21 to 665/21,
689/21, 705/21, 720/21, 723/21, 724/21, 725/21, 732/21, 752/21,
757/21, 798/21, 47/22, 54/22, 71/22, 288/22, 289/22, 335/22, 347/22,
666/22, 967/22, 990/22, 99/23 & 06/23.

                           Date of Decision:17.04.2023.

CORAM: Ms. Harvinder Kaur Oberoi, Member (J)
       Mr. Shri Krishna, Member (A)

1.      Dhurva Raj Thapa
        Retired as Supdt. Central Excise
        from the office of CGST, Pune 1 Commissionerate
        Formerly known as, The Commissioner of Central
        Excise Pune III commissionerate (Pune VIII Division)
        GST Bhavan, 41-A Sasoon Road,
        Pune 411 001.                              ...    Applicant in OA 226/2020

2.      Eknath Maruti Bhong, Age 60 years,
        (L.S.G. Supervisor Retd.)
        R.M.S., 'B' Division Pune, 8, Wilson Garden,
        Pune 411 001. R/at K2, Gajanan Housing Society,
        Opp. M.S.E.B., Sub Station, At Post: Daund - 413 801.
        Dist. Pune.                                   ... Applicant in OA 739/2018


3.        Shri Shivaji Shankarrao Chavan Trimurti,
          Plot No.27, Krishnavihar Nagar, Tembalaiwadi, Kolhapur 416 005.
          Official Address same as Respondent No.3. ... Applicant in OA 318/2019

4.        Shri Balasaheb Sidramji Kashid, S/o Late Sidramji Jayramji Kashid,
          Aged 64 years, Retired Govt. Servant, Asst. Postmaster Beed HO.
          R/at Bandhu Prem Niwas Ambika Nagar Palvan Road,
          Beed 431 122.                                ... Applicant in OA 355/2019

5. 1.      Shri Nandkumar Trimbak Chitale,
           Age 61 years, Son of Trimbak Chitale, Ex- Technical
           Officer C, HEMRL, DRDO, Ministry of Defence,
           Sutarwadi, Pune 411 021. R/at 74, Somwar Peth, Pune 411 011.
        2. Dilip Dattatraya Kamble,
           Age 64 years, Son of Dattatraya Kamble, Ex. Technical Officer D,
           HEMRL, DRDO, Ministry of Defence, Sutarwadi,
           Pune 411 021. R/at Plot No.176, Sayantara, DSK Vishwa,
                                  2              OA Nos.226/2020 & 177 other OAs

          Kirkatwadi, Pune 411041.
       3. Sanjay Mahadeo Garud, Age 61 years,
          Son of Mahadeo Garud, Ex-Technical Officer C, HEMRL,
          DRDO, Ministry of Defence, Sutarwadi, Pune 411 021.
          R/at 9, Luvkush, PWD Soceity, Erandvane, Pune 411 038.
       4. Shridhar Krishnaji Tadkod, Age 61 years,
          Son of Krishnaji Tadkod, Ex-Technical Officer C, HEMRL,
          DRDO, Ministry of Defence, Sutarwadi, Pune 411 021.
          R/at 78/10, Kedarnath Society, Rambag, Paud Road, Kothrud,
          Pune 411 038.
       5. Vilas Sukhdeo Wani, Age 62 years,
          Son of Sukhdeo Wani, Ex-Technical Officer C, HEMRL, DRDO,
          Ministry of Defence, Sutarwadi, Pune 411021.
          R/at R1-6A, Shri Swami Samarth Society, Sus Road, Pashan,
          Pune 411 021.
      6. Uttam Govind Phapale, Age 61 years,
          Son of Govind Phapale, Ex-Technical Officer C, HEMRL, DRDO,
          Ministry of Defence, Sutarwadi, Pune 411021.
          R/at Flat No.303, River View Apartment, Dhore Nagar,
          Sangavi, Pune 411 027.
       7. Kalyani Gadadhar Inamdar, Age 61 years,
          Son of Gadadhar Inamdar, Ex-Technical Officer C, HEMRL,DRDO,
          Ministry of Defence, Sutarwadi, Pune 411 021.
          R/at Flat No.8, Anupama Apartment, Vidnyan Nagar Road,
          Bavdhan, Pune 411 021.
       8. M.T. Shedge, Age 63 years,
          Ex-Technical Officer C, HEMRL,DRDO, Ministry of Defence,
          Sutarwadi, Pune 411 021. R/at Survey No.51/1, Ganesh Krupa
          Bldg., Flat No.4, Katepuram Chowk, Pimple Gurav,
          Pune 411 061.                             ... Applicants in OA 446/2019

6.        Mrs. Reema R. Dandekar, Aged 59 years,
          W/o Rajiv Dandekar, Stenographer - II,
          Office of Government of India Press, Gandhinagar,
          Nashik 422 006. R/at 147, Ratanji Niwas, Veer Sawarkar
          Marg, Near Mahim Bazar, Mahim (W),
          Mumbai 400 016.                           ... Applicant in OA 477/2019

7.        Shri Gajaba Bayaji Rajpure S/o Late Bayaji Ganpat Rajpure, Aged 66
          years, Retired Govt. Servant, Ex SPM Marktet Yard, R/at Mauli Nivas,
          Palvan Road, Shivaji Nagar, Beed 4311 22.
                                                     ... Applicant in OA 523/2019

8.        Shri Prabhuling Mallikarjun Kshirsagar
          S/o late Mallikarjun Nagnath Kshirsagar, Aged 62 years retired Govt.
          Servant, Dy. Postmaster Beed HO. R/at Mantri Construction, Vipra
          Nagar, Beed 431 122.                       ... Applicant in OA 524/2019

9.        ShriPralhad Baburao Navgire
          Aged,bout 61 years. R/at Pratik Plaza Apartment, Mumbai Pune Road,
          Taluka Haveli Dehu Road 412 101.            ... Applicant in OA 644/2019

10.       Shri Prakash G Shinde, Aged about 61 years,
          R/at Vishal Residency 'B' Wing, 3rd Floor,
          Flat No.11A, Kasarwadi, Pune 411 034.       ... Applicant in OA 645/2019
                              3               OA Nos.226/2020 & 177 other OAs


11.   Shri Maruti P. Belgaonkar, Aged about 61 years,
      R/at Vinayak Nagar, Lane No.1, Mahalaxmi Sadan,
      Pimple Gurav, Pune 411 061.                ... Applicant in OA 646/2019

12.   Shri Krishnakumar Shiv Jha
      Asstt. Director (Retired) aged 61 years,
      O/o the Chief General Manager, BSNL, Admn Building
      Juhu Danda Santacruz Mumbai 400 054. R/at 1E/11001 New
      MHADA Tower Swami Samarth Nagar Lokhandwal Complex,
      Andheri (W), Mum-53.                       ... Applicant in OA 726/2019
13.   Gandu Dasharat Bhokase,
      S/o Dasharat Namdev Bhokase, Aged about 61 years,
      R/at Flat No.29, Radha Nagari, Housing Society,
      F1 Building, Dighi Road, Bhosari,
      Pune 411 039.                             ... Applicant in OA 741/2019

14.   Kishor Laxman Nimal,
      S/o Late Laxman Nimal, Aged about 61 years,
      R/at S. No.486 Himgiri Nath Housing Society,
      Flat No.07, 1st Floor, D Wing, Khadki,
      Pune 411 003.                              ...   Applicant in OA 814/2019

15.   Ramesh N Nayak, Aged 68 years
      Retired as Senior Accountant,
      In the office of Accountant General (A&E)
      Pratistha Bhavan, Mumbai 400 020. R/at G-11, Ganga
      Co-op. Hsg. Society, Sundar Lane, Mith Chowky,
      Malad (W), Mumbai 400 064.                ... Applicant in OA 815/2019

16.   Shri Mallikarjun Ramchandra Gaikwad
      Age 61 years, R/at A/10, 119 Towers, Sneha Complex,
      Warje, Pune 411 058.                      ... Applicant in OA 878/2019

17.   Shashikant D. Solwande,
      S/o Late Dnyanoba Solwande, Aged about 61 years,
      R/at S. No.116, R&D Gate, Near Sunil Medical
      Alandi Road, Vishrantwadi, Pune 411 015. ... Applicant in OA 869/2019

18.   Uttam Bhiwaji Sheware
      S/o Late Bhiwaji Pandurang Sheware,
      Aged about 61 years, R/at Bldg. No.L14, Room No.51, Maharashtra
      Housing Society Board, Airport Road, Yerwada, Pune 411 006.
                                                 .. Applicant in OA 900/2019

19.   Shri Chandrakant Raghunath Sawant (Retd.), Aged 65 years, Retd. Adm.
      Officer, From the office of Dy. Director General, AIR High Power
      Transmitter, Marve Road, Malad (W), Mumbai 400 064.
      R/at 684, Ganesh Krupa, Ramya Nagar, Near J.K. File, M.I.D.C. Ratnagiri -
      415 639. Mob: 9420842991.
      2. Smt. Anuradha Naresh Bhatwadekar (Retd), Age 65 years,
      Retd. Head Clerk, From the office of Station Director, All India Radio,
      Ratnagiri 415 612. R/at House No.1, Near Maruti Temple, Lower Lane,
      Ratnagiri 415 612. Mob: 9881308764.          ... Applicants in OA 135/2020
                              4               OA Nos.226/2020 & 177 other OAs

20.   Elizabeth Thomas, Wife of Shri AV Thomas,
      Retired as Superintendent of Customs,
      From the office of Commissioner of Customs
      New Custom House, Ballard Estate, Mumbai 400 001.
      R/o D-8/2 Jalnidhi Society, Bangur Nagar,
      Goregaon (W), Mumbai 400104.           ...   Applicant in OA 227/2020

21.   Rakesh Chandra
      Retired as Assistant Commissioner
      From the office of Commissioner Central Excise
      Mumbai III, which is not merged with the Office of
      Commissioner of Goods & Service Tax Thane Commissionerate,
      Nav Parbhat Chambers, Dadar (W), Mumbai 400 028.
      R/at B 17/03 Kendriya Vihar Sector 11, Kharghar
      (Navi Mumbai) - 410 210.                ...      Applicant in OA 228/2020

22.   Umesh Shivram Bankar
      Retired as Assistant Commissioner
      From the office of Commissioner of Customs & Central
      Excise Commissionerate I, Pune (now the office of Commissioner
      of Goods & Service Tax & Central Excise & Customs
      Pune 411 001.                          ...      Applicant in OA 229/2020

23.   Ashok Kutty,
      Retried as Assistant Commissioner of CGST
      In the office of Commissioner CGST, Pune II Commissionerate
      Pune Zone, Pune 411 001.
      R/at Flat No.B-7, Eastern Court, BT Kawade Road,
      Ghorpuri, Pune 411 001.               ...     Applicant in OA 230/2020

24.   Khwaja Mohammed Moeen,
      Retd. as Assistant Commissioner of Customs
      O/o Directorate General of Vigilance, in the Office of
      Commissioner of Customs, New Custom House,
      10th Floor Ballard Estate, Fort, Mumbai 400 001.
      R/at 12/B, Court Royal, 3rd Floor, Christ Church Road
      (Clare Road), Byculla Bridge, Mumbai 400 008 (adjacent to
      Christ Church High School).               ...     Applicant in OA 231/2020

25.   Dilip Prabhakar Kulkarni
      Retired as Superintendent Directorate General of Service Tax
      Mumbai, From the office of the Director General Service
      Tax Mumbai now named as the office of Principal Additional
      Director General of Goods and Service Tax, Western Zonal
      Unit, Mumbai, 6th Floor 1 Aerocity, Andheri - Kurla Road,
      Sakinaka, Andheri East, Mumbai 400072.       ... Applicant in OA 232/2020

26.   Birendra Nath Ojha
      Retd. as Assistant Commissioner of Service Tax
      In the office of Commissioner of Service Tax V, Mumbai,
      4th Floor, Sector E, Plot No. C-24, Utpad Shulk Bhavan,
      Bandra Kurla Complex, Bandra (E), Mumbai 400 051.
      The above office is now merged with office of the Commissioner
      of Central GST, Palghar Commissionerate GST Bhavan,
      Plot No.C-24, Sector E, Bandra Kurla Complex, Bandra (E),
                              5               OA Nos.226/2020 & 177 other OAs

      Mumbai 400 051. Present Residence: 401, Diamond Park
      Apartments, Navghar Cross Road, Mulund (E),
      Mumbai 400 081.                      ...     Applicant in OA 233/2020

27.   Kaduba Arjun Khairnar
      Retired as Superintendent Central Excise Audit
      Mumbai Zone 1, now named as Commissioner CGST, Audit III,
      Mumbai. 8th Floor, Lotus Info Centre, Parel, Mumbai 400 012.
      Presently R/at 1A/301, Fourteen Star CHS Ltd., Shastri Nagar
      Road No.2, Near Gurunanak Park, Goregaon West
      Mumbai 400 104.                              ... Applicant in OA 234/2020
28.   Devram Haribhau Gawade,
      Retired as Assistant Commissioner of Customs
      From the office of Principal Commissioner of Customs
      Jawaharlal Nehru Custom House, Nhava-Sheva,
      Dist. Raigad, Maharashtra 400 707.
      Presently R/at 7, Kamala Co-op. Hsg. Society Ltd.,
      Sant Ramdas Road, Mulund (E),
      Mumbai 81.                                   ... Applicant in OA 235/2020

29.   Arjun Mahadev Malhare, Retd. Office Superintendent
      From the office of Ordnance Depot, Talegaon Dabhade,
      Dist. Pune, 410 506. R/at Pune Vidhyapeeth Coop. Hsg.
      Society, Block No.15, Karve Nagar,
      Pune 411 052.                            ...   Applicant in OA 236/2020

30.   Vilas Dattatrya Nandvidkar
      Retd. as Superintendent, Central Excise,
      From the office of Principal Chief Commissioner CGST
      and Central Excise, Mumbai Zone, GST Bhavan, 115,
      MK Road, Church Gate, Mumbai 400 020.
      R/at Flat No.102, Vithaldham CHS Ltd. Veera Desai Road,
      Andheri (W), Mumbai 400 058.             ...    Applicant in OA 237/2020

31.   Naushad Usman Momin, Retired as Superintendent,
      From the office of Principal Commissioner of Customs (G),
      New Customs House, Ballard Estate, Fort, Mumbai 001.
      R/at B/104 Nadia Apartment, 10th Road Santacruz (E),
      Mumbai 400055.                               ... Applicant in OA 238/2020

32.   Dilip Dinkar Pitale,
      Retired as Superintendent Central Excise
      From the office of Deputy Commissioner Central Excise &
      Service Tax, Kandivali Division, Mumbai V Commissionerate.
      R/at B-7, Shree Siddhi Society, Gilbert Hill, Bhavan's College
      Road, Andheri (W), Mumbai 400 058.             ... Applicant in OA 239/2020

33.   Moreshwar G Ghole,
      Retired as Senior Stores Superintendent
      From the Office of Ordnance Depot, Talegaon
      Dabhade, Dist. Pune 410506. R/o 144, Kasba Peth,
      Pune 411 011.                           ...   Applicant in OA 240/2020

34.   Mahesh Kumar Kashyap
      Retd. As Superintendent (P)
                                  6               OA Nos.226/2020 & 177 other OAs

         From the office of Principal Commiossioner of Customs (G)
         New Customs House, Ballard Estate, Fort Mumbai 001.
         R/at Flat No.5, Janak House, S.M. Road, Wadala (E),
         Mumbai 400 037.                         ...    Applicant in OA 241/2020

35.      Marshall Soares
         Retired as Superintendent, O/o Commissioner of Customs,
         Mumbai. R/at A/11, Avon Apartments CHS 153, Veer
         Savarkar Marg, Near Hinduja Hospital Mahim,
         Mumbai 400 016.                        ...     Applicant in OA 242/2020

36. 1. Mrs. Jayashri C. Ambetkar, Age 62 years,
       Senior Supervisor (Retd.), Directorate of Census Operation,
       D.D.E. Unit (Maharashtra), Devidayal Road, T. Ward,
       Mulund (W), Mumbai 400 080. R/at B/306, Haridwar C.H.S.,
       Manpada Rd., Dombivli (E) - 421 203.

      2. Mrs. Geeta J. Jobanputra, Age 62 years,
         Data Entry Operator Gr. B(Retd.), Directorate of Census
         Operation, D.D.E. Unit (Maharashtra), Devidayal Road,
         T. Ward, Mulund (W), Mumbai 400 080.
         R/at 2, Rakesh Building, LIC Colony, Dr. P.P. Road,
         Mulund (W), Mumbai 400 030.

      3. Mrs. Charulata A. Vardekar, Age 63 years,
         Senior Supervisor, Directorate of Census Operation,
         D.D.E. Unit (Maharashtra), Devidayal Road, T. Ward, Mulund (W),
         Mumbai 400 080. R/at B/6, Jawahar Darshan, 2nd Floor, Shrikhande
         Wadi, Opp. Akshay Hospital, Dombivli (E) 421 201.

      4. Mrs. Smita S. Madkar, Age 63 years,
         Data Entry Operator Grade B (Retd.), Directorate of Census
         Operation, D.D.E. Unit (Maharashtra), Devidayal Road,
         T. Ward, Mulund (W), Mumbai 400 080.
         R/at F/55, Palm Acres, Mahatma Phule Road, Near Deshmukh
         Garden, Mulund East, Mumbai 400 081.

      5. Mrs. Rashmi R. Kittur,
         Data Entry Operator Grade B (Retd.), Directorate of Census
         Operation, D.D.E. Unit (Maharashtra), Devidayal Road,
         T. Ward, Mulund (W), Mumbai 400 080.
         (R/at B-15, Speery Star, Exsar Road, Opp. ICICI Bank,
         Borivali (W), Mumbai 400 092.               ... Applicant in OA 431/2020

37.      Mrs. Netra Rajendra Godambe, Age 63 years,
         Asst. Director (Data Centre), Retd.
         Directorate of Census Operation, Maharashtra,
         Second Floor, Exchange Building, Sir Shivsagar Ramgulam
         Marg, Ballard Estate, Mumbai 400 001.
         R/at Neelam Nagar, Bldg. No.8, B/301, Gawanpada Road,
         Mulund (East), Mumbai 400 081.             ... Applicant in OA 432/2020

38.   Shri Sunil Krishnaji Natu, Age 60 years,
      Son of Shri Krishnaji H. Natu, Superintendent,
      CGST & Central Excise, Audit - III (Retired),
                                7              OA Nos.226/2020 & 177 other OAs

      Mumbai Commissionerate, 8th Floor, Lotus Info Centre,
      Near Parel Railway Station, Parel (E), Mumbai 400 012.
      R/at 302, Laxmi Govind Sadan, Bammanwada, M.C. Chagla
      Road, Vile Parle (E), Mumbai -400 099. Cell No.9821568518.
      Email id:[email protected].          ...   Applicant in OA 15/2021

39.   Shri Murarilal Dindayal Buswala, Age 63 years,
      Son of Dindayal Buswala,
      Assistant Commissioner (Retired), Service Tax,
      Mumbai-VII, New Mumbai, Vashi-402 107, Now CGST
      Commissioner Vashi. R/at L-23, Dadlani Park, Balkum,
      Thane (W) - 400 608. Cell No.9870419919.
      Email id: [email protected].              ...   Applicant in OA 16/2021

40.   Shri Maroti Munjaji Zile, Age 63 years,
      Son of Munjaji Baba Zile,
      Assistant Commissioner of CGST (Retired),
      CGST, N-5, CIDCO, Town Centre, Aurangabad-431 003.
      R/at Shivsadan, Plot No.9/C/2, Chaundeshwari Society,
      Garkheda Area, Aurangabad - 431 009. Cell No.9822678738.
      Email id: [email protected].         ...    Applicant in OA 17/2021

41.   Shri Raghunath Narayan Bhoir, Age 61 years,
      Son of Narayan Dhondu Bhor,
      Superintendent of CGST & Central GST (Retired),
      Bhiwandi Commissionerate, 12th Floor, Lotus Info
      Centre, Parel, Mumbai 400 012. R/at A-8, Kailash Darshan,
      Gaondevi Road, Kulgaon, Badlapur (East), Tal: Ambernath,
      Dist. Thane 421 503. Cell No.9423911211.
      Email: [email protected].                   ...    Applicant in OA 18/2021
42.   Shri Nagaraj Nathu Borase, Age 67 years,
      Son of Shri Nathu Sajan Borase,
      Deputy Commissioner of Customs (Retired),
      Commissionerate of Customs Preventive, Mumbai
      Commissionerate, Mumbai Zone III. R/at A-304,
      Sumer Castle, Old Agra Road, Meenatai Thakrey Chowk,
      Castle Mill Naka, Thane (W) - 400 601.Cell No.9820853379.
      Email id:[email protected].                 ...   Applicant in OA 19/2021

43.   Shri Joseph Diego Mathias, Age 66 years,
      Son of Diego John Mathias,
      Superintendent of Central Excise (Retired),
      New Central Excise Building Churchgate,
      Mumbai 400 020. R/at A-6/502, Brahmand Phase-2
      CHS Ltd., Azad Nagar, Thane 400 067. Cell No.9823443109.
      Email id: [email protected].              ...  Applicant in OA 20/2021

44.   Shri Jagannath Sitaram Chaudhari, Age 69 years,
      Son of Shri Sitaram Gangaram Chaudhari,
      Deputy Commissioner of Central Excise & Customs (Retd.),
      Plot No.155, Sector P-34. NH, Jaistha & Vaishak, CIDCO,
      Nashik - 422 008. R/at Vibhavari Row House No.4,
      Gulmohar Vihar Colony, Behind Reliance Petrol Pump,
      Nashik, Satpur - 422 007. Cell No.9860963117.
      Email id: [email protected].           ...   Applicant in OA 21/2021
                                8              OA Nos.226/2020 & 177 other OAs


45.   Shri Ashok Ramchandra Shesh, Age 66 years,
      Son of Ramchandra Shesh,
      Superintendent of Customs (Retd.), Commissionerate
      of Customs (General), Custom Zone -I, New Custom
      House, Ballard Estate, Mumbai 400 001.
      R/at 101, Shardul C.H.S., Ashok Nagar, Cross Road No.1,
      Kandivali (E), Mumbai 400 101. Cell No.9773068442.
      Email id: [email protected].          ... Applicant in OA 22/2021

46.   Shri Narayan Tukarampant Kale, Age 62 years,
      Son of Tukarampant Narayanpant Kale,
      Superintendent of Customs (Retired), Aurangabad,
      81 GST Bhawan, Telangkhedi Road, Nagpur 440 001.
      R/at C-504, Kasliwal Marvel East, Beed Bypass, Satara
      Parisar, Aurangabad - 431 010. Cell No.9960437225.
      Email id: [email protected].         ...    Applicant in OA 23/2021

47.   Mrs. Vidyadevi Prakash Kulkarni, Age 62 years,
      Wife of Prakash Kulkarni,
      Superintendent of CGST & Central Excise (Retired),
      N-5, CIDCO, Town Centre, Aurangabad 431 003.
      R/at Flat No.A-4, Reghuveer Complex, C-318-319,
      Bhakti Nagar, CIDCO, Aurangabad 431 003. Cell 9822306633.
      Email id:[email protected].       ... Applicant in OA 24/2021

48.   Shri Suresh Raghoba Gawandi, Age 73 years,
      Son of Raghoba Sonu Gawandi, Superintendent of
      Customs (P) (Retired), New Custom House,
      Ballard Estate, Mumbai - 400 001.
      R/at 12B/2206, Aspire Tower, Amanora Parktown,
      Hadapsar, Pune 411 028. Cell No.9892691562.
      Email id:[email protected].          ...   Applicant in OA 25/2021


49.   Shri Salimuddin Muniruddin Sayed, Age 69 years,
      Son of Muniruddin Janmohammed Sayed,
      Deputy Commissioner of Central Excise & Customs (Retd.)
      Town Centre, N-5, CIDCO, Aurangabad - 431 003.
      R/at Plot No.6, Trimurti Society, Opp. Raziya Fatema School,
      Kat Kat Gate, Aurangabad - 431 001. Cell No.09158121072.
      Email id:[email protected].                ...  Applicant in OA 26/2021

50.   Shri Sagili Rajagopal Reddy, Age 61 years,
      Son of Shri Sagili Kesava Reddy,
      Superintendent of Customs (P) (Retired), JNCH,
      Nhava Sheva, Raigadh - 400 707.
      R/at 12/281, Kotha Road, Bank Street, Chennuru Post
      Office YSR, Dist. Kadapa, Andhra Pradesh.Cell No.8080252670.
      Email id:[email protected].          ...    Applicant in OA 27/2021

51.   Shri Purushottam Ratan Sawale, Age 66 years,
      Son of Shri Ratan Shankar Koli,
      Superintendent of Central Excise & Customs (Retd.),
      Plot No.155, Sector P-34. NH, Jaistha & Vaishak, CIDCO,
                                 9               OA Nos.226/2020 & 177 other OAs

      Nashik - 422 008. R/at Flat No.3, ASD 1 & 2, Ashwin Heights,
      Ashwin Nagar, Above ICICI Bank, Nashik - 422 009.
      Cell No.9423932888.
      Email id:[email protected].         ... Applicant in OA 28/2021

52.   Shri Bhimrao Haribhau Zodape, Age 63 years,
      Son of Shri Haribhau Kashinath Zodape,
      Assistant Commissioner of Central Excise (Retired),
      4th Floor, MTNL Building, Opp. Vashi Bus Depot,
      Sector 16-A, Vashi, Navi Mumbai 400 703.
      R/at E-4/2, Priyadarshini C.H.S. Ltd., Spaghetti, Sector-15,
      Kharghar - 410 210. Cell No.9820426730.
      Email id: [email protected].              ...   Applicant in OA 29/2021

53.   Shri Chandrakant Govindrao Ramdasi, Age 70 years,
      Son of Govind Balabuva Ramdasi,
      Superintendent of Central Excise & Customs (Retd.),
      Aurangabad Commissionerate, N-5, Town Centre, CIDCO,
      Aurangabad 431 003. R/at Adarshnagar, D.P. Road,
      Behind Lodha Complex, Beed - 431 122.Cell No.9421317243.
      Email id: [email protected].         ...    Applicant in OA 30/2021

54.   Shri Pratap Mahadeo Desai, Age 60 years,
      Son of Shri Mahadeo Krishna Desai,
      Superintendent, CGST & CX, Audit -III (Retd.),
      8th Floor, Lotus Info Centre, Near Parel Railway
      Station, Parel (E), Mumbai 400 012.
      R/at C-2/203, Charkop-Kesar C.H.S. Ltd., Near Charkop
      Market, Charkop, Kandivali (W), Mumbai 400 067.
      Cell No. 9867474847.
      Email id:[email protected].               ... Applicant in OA 31/2021

55.   Shri Annasaheb Haribhau Jadhav, Age 70 years,
      Son of Haribhau Yadavrao Jadhav,
      Superintendent of Central Excise & Customs (Retd.),
      Commissioner, CGST, N-5, Town Centre, CIDCO,
      Aurangabad - 431 003. R/at Plot No.19, Parijat Nagar,
      Sector A-1, N-5 (South), CIDCO, Aurangabad 431 003.
      Cell No.9922755999.
      Email id: [email protected].            ... Applicant in OA 32/2021

56.   Shri Anna Maniram Humane, Age 65 years,
      Son of Maniram Gujar Humane,
      Superintendent of Central Excise (Retd.), Thane-I
      Commissionerate, Central Excise (Now GST Thane 1)
      Navprabhat Chamber, Ranade Road, Dadar (West),
      Mumbai 400 028. R/at C.H.S. 1/6, C/of, Krishna
      Kaveri Rambaug-4, Kalyan (West) - Dist Thane 421 301.
      Cell No.9819696267.
      Email id:[email protected].                   ... Applicant in OA 33/2021

57.   Shri Duryodhan Mahadeo Panchbudhe,
      Age 64 years, Son of Mahadeo Karuji Panchbudhe,
      Sr. Priave Secretary (Retd.), Central Excise, N-5,
      Town Centre, CIDCO, Aurangabad - 431 003.
                                 10                OA Nos.226/2020 & 177 other OAs

      R/at 15737/24, Ulka Nagari, Near Maruti Temple,
      Garkheda Parisar, Aurangabad 431 005. Cell No.9422455945.
      Email [email protected].           ... Applicant in OA 34/2021

58.   Shri Ananda Shankar Dupate, Age 67 years,
      Son of Shankar Bhagoji Dupate,
      Superintendent of Central Excise & Service Tax
      (Retired), Navprabhat Chambers, Ranade Road,
      Dadar West, Mumbai 400 028.
      R/at 1405, Ambracia, Triveni Laurel, Near Birla School,
      Kalyan West, Dist: Thane 421 301.
      Cell No.9422664040.
      Email id:[email protected].            ...    Applicant in OA 35/2021

59.   Shri Kshitishwar J. Choubey, Age 65 years,
      Son of Shri Jagdish Choubey,
      Assistant Commissioner of Customs (Retired),
      Jawaharlal Nehru Custom House, Nhava Sheva,
      Dist. Raigad, Maharashtra - 400 707.
      R/at B-402, Bharat Apartment, Marve Road,
      Malad (West), Mumbai 400 064.
      Cell No.9892187454.
      Email id:[email protected].             ...       Applicant in OA 36/2021

60.   Shri Sahebrao Jivaram Shirture, Age 69 years,
      Son of Jivaram Shirture,
      Deputy Commissioner of Customs (Retired), Customs
      (General), New Custom House, Ballard Estate Mumbai 400 038.
      R/at 802/1B, Siddhachal Complex Phase -6, Off. Pokhran
      Road No.2, Thane (West) - 400 610.
      Cell No.9819146546.
      Email id:[email protected].           ... Applicant in OA 37/2021

61.   Shri Dadaram Kisan Parkhe, Age 60 years,
      Son of Shri Kisan Parkhe,
      Superintendent of Customs (Retired),
      Custom Zone-I, New Custom House, Ballard Estate,
      Mumbai 400 038.
      R/at 14, Rahimtulla Building (Ground Floor) 21,
      Dr. Maisheri Road, Dongari, Mumbai 400 009.
      Cell No.9323811328.
      Email id:[email protected].                  ... Applicant in OA 38/2021

62.   Shri Raibahadur Suryabali Singh, Age 69 years,
      Son of Shri Suryabali Singh,
      Assistant Commissioner of Central Excise &
      Customs (Retired), Plot No.155, Sector P-34.
      NH, Jaistha & Vaishak, CIDCO, Nashik 422 008.
      R/at 241-6259, Devgiri Pantnagar, Naidu Colony,
      Ghatkopar (E), Mumbai 400 075.
      Cell No.9867244386
      Email id:[email protected].                   ...   Applicant in OA 39/2021

63.   Shri Ashokkumar Sugnomal Pamnani, Age 67 years,
      Son of Shri Sugnomal Pamnani,
                               11               OA Nos.226/2020 & 177 other OAs

      Superintendent of Customs (P) (Retried),
      New Custom House, Mumbai 400 001.
      R/at Bk. No.442, Room No.11, Milan Apt.,
      Flat No.201/202, Ulhasnagar - 421 002, Dist. Thane.
      Cell No.9833067651.
      Email id:[email protected].          ... Applicant in OA 40/2021

64.   Shri Ramoo Lal Meena, Age 67 years,
      Son of Ramdhan Meena,
      Superintendent of Customs (P) (Retired),
      New Custom House, Ballard Estate,
      Mumbai 400 001. R/at B-254, 10-B Scheme,
      Gopalpura Bypass, Jaipur - 302 018.
      Cell No.9869635766.
      Email id:[email protected].         ...      Applicant in OA 41/2021

65.   Shri Ravi Dasa Salian, Age 68 years,
      Son of Dasa Kotian,
      Superintendent of Customs (Retired),
      New Custom House, Ballard Estate,
      Mumbai 400 001.
      R/at 903, Natasha CHS Ltd, Seven Bungalows,
      Andheri (West), Mumbai 400 061.
      Cell No.9867244386
      Email id:[email protected].           ...        Applicant in OA 42/2021

66.   Shri Umakant Venkatesh Sangodkar, Age 70 years,
      Son of Venkatesh M Sangodkar,
      Assistant Commissioner of Customs & Central Excise (Red.),
      1st Floor, Navbharat Chamber, Ranade Road,
      Dadar West, Mumbai 400 028. R/at 903/4, Belscot Tower,
      Old Lokhandwala Complex, Off Link Road, Andheri West,
      Mumbai 400 053. Cell No.9821323980.
      Email id:[email protected].        ... Applicant in OA 43/2021

67.   Shri Stephen Ambrose, Age 68 years,
      Son of Joseph Ambrose, Superintendent of Customs (P)
      (Retd.), New Custom House, Ballard Estate, Mumbai 001.
      R/at 162, Palm Grove Apartment, Flat No.2, Convent Road,
      Mumbai 400 050. Cell No.9892387585.
      Email id:[email protected].          ... Applicant in OA 44/2021

68.   Shri Rajesh Mangatram Bhagwane, Age 61 years,
      Son of Shri Mangatra Bhagwane,
      Skill Worker (Retired), Advanced Training Institute,
      Ministry of Labour and Employment, Sion,
      Mumbai 400 022. R/at Vastu Hills Society, C-103,
      Shirgaon, Badlapur (E), Thane 421 503. Cell No.9029776520.
      Email id:[email protected].            ... Applicant in OA 45/2021

69.   Shri Nadella Venugopal Rao, Age 66 years,
      Son of Nadella Basavapoornaiah,
      Superintendent of Customs (Retd.),
      New Custom House, Ballard Estate, Mumbai 001.
      R/at 7-130-1/TF 1, Venkateswara Residency,
                                12               OA Nos.226/2020 & 177 other OAs

      Y.V. Rangarao Road, Kanuru, Vijayawada, Andhra Pradesh
      - 520 007. Cell No.9820545446.
       Email id:[email protected]. ... Applicant in OA 47/2021

70.   Shri Hemant Dhondoo Bhosale, Age 67 years,
      Son of Shri Dhondoo Bhosale,
      Superintendent of Customs (Prev.) (Retd.)
      Custom Zone-II, Jawaharlal Nehru Custom House,
      Nava Sheva, Uran, Dist. Raigad 400 072.
      R/at Saloni C.H.S. Ltd., Room No.502, 5th Floor,
      Gokhale Road, Cross Road No.-1, Opp. Portuguese
      Church, Dadar (W), Mumbai 400 028. Cell 9821415413.
      Email id:[email protected].                 ... Applicant in OA 48/2021

71.   Shri Ashok Mahadeo Lolage, Age 69 years
      Son of Shri Mahadeo Laxman Lolage,
      Superintendent of Customs (P) (Retired),
      New Custom House, Mumbai 400 001.
      R/at 404/11-D, Neelam Nagar Phase-II, Gavanpada
      Road, Mulund (E), Mumbai 400 081. Cell No.9619844699.
      Email id:[email protected].              ... Applicant in OA 49/2021


72.   Ramachandra Maruti Mohite
      Retired as Head Hawaldar, In the office Commissioner CGST,
      Thane Rural, 4th Floor Central GST Bhavan, Plot No.24-C,
      Sector E, Bandra Kurla Complex, Bandra East,
      Mumbai 400 051. Present Residence A-11 Heena Ashish
      Co-op Housing Society Beturkarpada, Kalyan (West),
      Maharashtra 421 301.                            ... Applicant in OA 50/2021

73.   S. Chandrakanth Shettigar
      Retired as Assistant Commissioner in the office of
      Principal Chief Commissioner of CGST & Central Excise
      Mumbai Zone. Presently R/at 401 Willy Apartment,
      Maryland Complex, IC Colony, Borivali (W),
      Mumbai 400 103.                                  ... Applicant in OA 51/2021

74.   Satish Narayan Uchil
      Retired as Superintendent of Customs
      In the office of Commissioner of Customs (Preventive)
      Present Residence 1/401, Jade Gardens, MIG Colony
      Bandra East, Mumbai 400 051.                   ... Applicant in OA 52/2021

75.   Laxman Ishwarrao Mitba
      Retired as Superintendent of CGST & Central Excise
      In the office of Commissioner of CGST & Central Excise
      Aurangabad. R/at B-701, Solitaire Residency, Jagtap Dairy
      Road Opposite Ganesh Mandir, Pimple Saudagar, Rahatani
      Pune Maharashtra 411 017.                      ... Applicant in OA 53/2021

76.   Rajeswar Joji Reddy
      Retired as Superintendent, In the office of Principal Chief
      Commissioner CGST and Central Excise, Mumbai Zone,
      GST Bhavan, 115 MK Road, Opposite Church Gate Station,
                                13               OA Nos.226/2020 & 177 other OAs

      Mumbai 421 102. Present Residence Flat No.201,
      Building No.4, A Wing Shiv Srusthi Mohane, Dist. Thane,
      Maharashtra 421 102.                         ... Applicant in OA 54/2021

77.   Shri Dilipkumar Gopinath Balapure, Age 66 yrs, Retd. Sr. Section
      Engineer under Dy. CE(Con.) Panvel Office, Panvel 410 206, Dist.
      Raigad (MS). R/at Flat No.G/2, B-Wing, Mohan Towar, Mhharal Gaon,
      Kalyan, Tithal Nagar, Varp, Thane 421 301. Mob: 9004 941 411.
      Email - [email protected].                 ... Applicant in OA 54/2022

78.   Jarugula Samba Murthy,
      Retired as Assistant Commissioner of Customs
      In the office of Principal Commissioner of Customs (G)
      Present Residence 5-304, MV Narayana Puram
      RTC Colony, Chilakaluripeta, Dist. Guntur,
      Andhra Pradesh - 522 616.                      ...  Applicant in OA 55/2021

79.   Rekha Murlidar Gaonkar, Retired as Superintendent,
      In the office of Principal Commissioner of Customs (General)
      Nhava Sheva, Taluka Udan, District Raigarh, Maharashtra.
      Present Residence: Plot No.13, Room No.501, Avanti Co op.
      Housing Soceity, Caves Road, Opp Bank of Baroda,
      Jogeshwari (E), Mumbai,
      Maharashtra 400 060.                         ...    Applicant in OA 56/2021

80.   M.N. Jadhav, S/o Shri Nadaji Jadhav, Aged about 61 years,
      b/c- R/o- 635, Adarsh Nagar, New Link Road, Oshiwara,
      Mumbai 400 102. (Office Address: Working as ASPM
      Bandra EPO (Postal Department),
      Mob 989256 2.                               ...   Applicant in OA 71/2021

81.   Arvind Shankarrao Rajbhoj,
      S/o Shankarrao Babaji Rajbhoj,
      (Retd. Assistant Commissioner with respondents)
      Age 61, R/o 7, Vidhyadhan Co-op Society, Dhankawadi,
      Pune 411 043. [email protected]
      Ph.no.8554865570/9422016668.             ...    Applicant in OA 95/2021

82.   Mr. Jagdeesh Shankar Bhat,
      S/o Shri Shankar Bhat
      (Retired Superintendent with respondents)
      Age: 61 years. R/o Narmada Banglow, Sharawati
      Co-op Hsg. Society, Warje, Pune 411 058.
      [email protected]
      Ph.no.8554865570/9422016668.              ...     Applicant in OA 96/2021

83.   Arun Ramchandra Khedkar,
      S/o Ramchandra Waman Khedkar
      (Retired Superintendent with respondents)
      Age 62, Survey No.151/7, Sundar Sankul,
      Mundhava Road, Near Nobel Hospital,
      Magarpatta, Hadpsar, Pune 411 013.
      [email protected]
      Ph.no.8554865570/9422016668.              ...     Applicant in OA 97/2021
                               14               OA Nos.226/2020 & 177 other OAs

84.   Kailashsingh Balbhadarsingh Thakur
      (Retired Assistant Commissioner with respondents),
      Age: 62 years, R/at Goyal Shinde Hsg. Society,
      Flat No.2, Kotkar Lane, Bhau Patil Road,
      Bopodi, Pune : 411 020, Mobile 9623115412.
      Email: [email protected].
      [email protected]
      Ph.no.8554865570/9422016668.              ...      Applicant in OA 98/2021

85.   Ganesh Ramchandra Desai,
      Retired Assistant Commissioner with respondents
      Age:61, R/o Flat No.D-308, Shubhshree Residential,
      Phase - 1, Near Jai Ganesh Vision, Akurdi,
      Pune 411 035.
      [email protected]
      Ph.no.8554865570/9422016668.               ...     Applicant in OA 99/2021

86.   Vijay Rambhau Gaikwad,
      S/o Rambhau Krishnaji Gaikwad
      (Retired Superintendent with respondents)
      Age:62, R/o Grevillea, B-301, Magarpatta City,
      Hadpsar, Pune 411 013.
      [email protected]
      Ph.no.8554865570/9422016668.              ...   Applicant in OA 100/2021
55.   Smt.Helen Bonnie D' Monte,
      (Retried Superintendent with respondents)
      Age 61, R/o Glow height Society, Building No.9,
      Flat No.111, S.V. Nagar, Hadpsar, Pune 411 013.
      [email protected]
      Ph.no.8554865570/9422016668.              ...   Applicant in OA 101/2021

87.   Hemant Ramchandra Barge, Age 70 years,
      Retired Supdt. Of Cen.Excise & Custom
      R/o "Heramb", 460 B, Sadar Bazar,
      Near Kanishkk Mangal Karyalay, Satara 415 001.
      [email protected].
      Ph.No.8554865570/9422016668.           ...     Applicant in OA 102/2021

88.   Bhanwar Singh Chauhan,
      S/o Shyam Singh Chauhan,
      Retired Additional Commissioner with respondents
      Age 61. R/at House No.6, EPSOM House,
      Clover Village, Wanwadi, Pune 411 040.
      Email:[email protected]
      Ph.no.8554865570/9422016668.           ...     Applicant in OA 103/2021

89.   Jaipal Singh Sindhu,
      Retired Assistant Commissioner with respondents
      Age 62, R/o 'Nanak Mehar', A-1, Road No.07, B.U.
      Bhandari Greens Co-op. Hsg. Society, Porwal Road,
      Dhanori, Pune 411 015.
      Ph.no.8554865570/9422016668.          ...       Applicant in OA 104/2021

90.    Tanmoy Mukherjee,
       (Retired Superintendent with respondents)
                              15                OA Nos.226/2020 & 177 other OAs

      Age 62, R/at B-12/11, Salunke Vihar Road Society,
      (A WCHS Ltd.) P.O. SRF, Pune 4110022.
      [email protected]
      Ph.no.8554865570/9422016668.           ...      Applicant in OA 105/2021
91.   Anant Dinanath Pathak
      (Retired Superintendent with respondents)
      Age 61. R/at C-403, Mantri Kinara Bhau
      Patil Road, Bopodi, Pune 411 020.
      [email protected]
      Ph.no.8554865570/9422016668.             ...   Applicant in OA 106/2021

92.   Subhash Narayanrao Tandeo,
      (Retired Superintendent with respondents)
      Age:62, R/at Pavanputra, Mayureshwar Colony,
      Opp. Cooper Colony, Gate No.1 Near, Kadam
      Baug, Satara 415 001.
      [email protected]
      Ph.no.8554865570/9422016668.           ...   Applicant in OA 107/2021

93.   Anil N. Patil, Retired as Superintendent
      In the office of the Principal Commissioner of CGST & Central
      Excise, 9th Floor, Lotus Info Centre, Near Parel Station,
      Mumbai 400 012. R/at 4/304 Hema Park Co-op. Hsg. Society,
      Bhandup (E), Mumbai 400 042.                    ... Applicant in OA 203/2021

94.   Dinesh B Kotian
      Retired as Superintendent, O/o Commissioner of CGST,
      Palghar Commissionerate. Present Residence: B-55/202,
      Ajinkya CHS Ltd., Sector 1, Shantinagar, Mira Road,
      Dist. Thane, Maharashtra 401 107.       ...    Applicant in OA 204/2021

95.   Shashikant V. Deshmukh,
      Retired as Superintendent, In the office of Principal
      Commissioner of CGST and Central Excise Mumbai East,
      9th Floor, Lotus Info Centre, Near Parel Station,
      Mumbai 400 012. R/at 4/24, Sachin Society, Mithagar Road,
      Mulund East Mumbai 400081.                 ...     Applicant in OA 214/2021

96.   Shri Riyaz Ahmed S/o Nabilal Chandarki, Age 68 years,
      Retd. Chief Ticket Inspector Under the Divisional Railway
      Manager, Commercial Branch of Solapur Division of the
      Central Railway, Solapur 413 003. R/at House No.170,
      Begum Peth, Solapur - 413 001.           ...     Applicant in OA 217/2021

97.   Shri Bashir Ahmed A. Gani, Age 63 yrs.
      Retd. Chief Office Supdt. Under the Divisional
      Railway Manager of Solapur Division of the Central
      Railway, Solapur 413 003.
      R/o 110, Hunekari Plot Rly. Lines,
      Forest Solapur 413 003.                ...     Applicant in OA 218/2021

98.   Shri Shivaji Narayan Waghmare, Age 60 years,
      Retd. Chief Ticket Train Inspector (CTTI) under
      the Divisional Railway Manager of Solapur Division
      of the Central Railway, Solapur 413 003.
                               16               OA Nos.226/2020 & 177 other OAs

       R/o 208, New Tirhegoan, Forest,
       Solapur 413 001.                      ...       Applicant in OA 219/2021

99.    Shri Amiruddin Saheb Sayyed, Age 63 yrs.,
       Retd. Pointsman-B/Operating under the
       Divisional Railway Manager of Solapur Division
       of the Central Railway, Solapur 413 003.
       R/at Rahmat Nagar,Gulbarga -
        (Karnataka).                            ...     Applicant in OA 220/2021

100.   Shri Md. Yunus Md. Yasin Shaikh, Age 63 yrs.,
       Retired Loco-Pilot Male Express under the Divisional
       Railway Manager of Solapur Division of the
       Central Railway, Solapur 413 003.
       R/at 262, Muslim Paccha Peth, Jail Road,
       Solapur 413 005.                      ...       Applicant in OA 221/2021

101.   Nivrutti J Ambekar, Age 64 years (Retd. PRI(P),
       O/o Pune HO - 411 001. Maharashtra.
       R/at Theur Phata, Post Kunjirwadi, Tal - Haveli.
       Dist. Pune 412 201. Mob: 9767239987.
       Email [email protected].         ... Applicant in OA 232/2021

102.   Ram Abaji Dhas
       Age: 62 years (Retired Sr. Supdt. of Post Offices),
       O/o Satara Division, Satara 415 001.
       R/at At Post Ashti, Dist. Beed- 414 203.
       M: 9370784990,
       Email:[email protected].                ...     Applicant in OA 233/2021

103.   Vasant Ramchandra Yadav, Aged 64 years,
       Retired from the post of Postal Assistant
       O/o Ratnagiri Head Post Office - 415 612.
       Maharashtra.
       R/o Nandgaon, Tal. Khed, District: Ratnagiri - 415709.
       Mobile No.9405361319.
       [email protected].                ...    Applicant in OA 234/2021

104.   Arvind Anandrao Zoal
       Age: 66 years (Retd. Sr. Supdt. of Post Offices)
       Satara Division, Satara - 415 001.
       R/o C/404, Royalcasa, Bhondave Corner,
       Near Bank of Maharashtra, Ravet,
       Pune - 412 101. Mob: 9850509149
       Email:[email protected].                  ... Applicant in OA 235/2021

105.   Subhash G. Kane, Aged 71 years,
       Retd. Sub Postmaster Khed City, Sub Post Office.
       R/o 88/2, Laxmi Keshav, Shivtar Road,
       Mahatma Dhule Nagar, Near Khed MDG,
       A.P. Khed, Tal. Khed, District : Ratnagiri
       Pin 415 709. Mob No.9226984828.
       Email - [email protected] .           ...   Applicant in OA 236/2021

106.   Dnyaneshwar Nivrutti Padwal
                               17                OA Nos.226/2020 & 177 other OAs

       Age: 66 years, (Retd. Sorting Postman),
       O/o Sub Post Office, Chinchwad East, Pune-19,
       (R/o Maulikripa Bldg., Padwal Ali, Chinchwadgaon,
       Pune 411 033. Mob: 9822812828.
       Email: [email protected].              ...  Applicant in OA 237/2021

107.   Gangaram N. Kanchavade
       Aged 69 years, Retired Postmaster
       O/o Ratnagiri Head Post Office
       Pin 415 612.
       R/at A/P - Suseri, Tal - Khed,
       Dist.: Ratnagiri PIN 415 709,
       Mobile No.9421606381.
       Email - [email protected].          ... Applicant in OA 238/2021

108.   Narendra Shriram Bandivadekar
       Age 65 years, (Retd. Assistant Postmaster),
       O/o Ratnagiri Head Post Office - 415 612.
       Maharashtra.
       (R/at 640 A, Pitruvastly, Nachane Godawon
       Stop, Nachane, Ratnagiri, Post M.I.D.C.,
       Ratnagiri - 415 709.
       Mob: 8007168507.                            ... Applicant in OA 239/2021

109.   Yashwant D. Suryawanshi, Age 68 years,
       (Retd. Sr. Supdt. Of Post Offices)
       O/o Sangli Postal Division, Sangli 416 416.
       R/at Krishna, Plot No.9, Post Colony, Shahupuri,
       Satara City - 415 002. Mob: 9423034159.
       Emial: [email protected].           ...     Applicant in OA 240/2021

110.   Madhukar S. Nimje, Age 67 years (Retd. Senior Deputy Director)
       O/o Mumbai GPO - 400 001. R/at B-103, Prauit C.G. Hsg. Soc. Ltd.
       Barave Road, Sai Chowk, Khadakpada Kalyan West 421 301.
       Mob: 8657486395. Email [email protected].
                                              ...     Applicant in OA 241/2021
111.   Shri M.P. Vasudevan, Age 65 years,
       Son of A.P. Khanna Nambiar, Assistant Commissioner of
       Customs (Retired), Commissionerate of Customs, Zone-1,
       New Custom House, Mumbai 400 001. R/at Flat No.103,
       Bldg. No.2, Lodha Eternis, Road No.11, MIDC, Andheri (E),
       Mumbai 400 093. Cell No.09819798835.
       Email id:[email protected].            ... Applicant in OA 262/2021

112.   Shri K.M. Phalgunan, Age 72 years,
       Son of Maman Killikulangara,
       Superintendent of Customs (Prev.) (Retd.),
       Commissionerate of Customs, Zone - I,
       New Custom House, Mumbai 400 001.
       R/at 5/601, Neelam Nagar, Gavanpada, Mulund (East),
       Mumbai 400 081. Cell No.09987030651.
       Email id: [email protected].           ...  Applicant in OA 263/2021

113.   Shri Anthony Irineus Carneiro, Age 68 years,
       Son of Ignatius Carneiro, Superintendent of Central
                               18               OA Nos.226/2020 & 177 other OAs

       Excise, Mumbai I (Retired).
       R/at I/1, Everard Nagar, Eastern Express Highway,
       Sion, Mumbai 400 022. Cell No.9969009567.
       Email id: [email protected].           ...    Applicant in OA 264/2021

114.   Shri Mahadeo Jagu Pimple, Age 67 years,
       Son of Jagu Deoji Pimple,
       Superintendent of Service Tax, M-II (Retired),
       Commissionerate Palghar, Office at Plot No.C-24,
       Sector E, Central GST Bhavan, Bandra Kurla Complex,
       Bandra East, Mumbai 400 051.
       R/at 201, Jay Jalaram Apartments CHSL.,
       Wamanrao Sawant Road, Maratha Colony,
       Dahisar (East), Mumbai 400 068.
       Cell No.09867724338.
       Email id: [email protected].         ... Applicant in OA 265/2021

115.   Shri Prakash Mahadeo Khandare, Age 61 years,
       Son of Mahadeo Vishnu Khandare,
       Superintendent of Customs (Preventive) (Retired),
       Air Cargo Complex, Sahar, Andheri, Mumbai 59.
       R/at 20 Purushottam Niwas, Room No.16, Seth
       Naurojee Street, J.S.S. Road, Thakurdwar,
       Mumbai 400 002. Cell No.09869626199.
       Email id: [email protected].           ...   Applicant in OA 266/2021


116.   Shri Rajendra Kumar Themaskar, Age 65 years,
       Son of Chandrabhan Themaskar,
       Assistant Commissioner of Customs (Retired),
       Mumbai Zone-II, Jawaharlal Nehru Custom House,
       Uran, New Mumbai 400 707.
       R/at B/34, Wasudev Nagar, Near Hinga Naka,
       Hinga Road, Nagpur - 440036.
       Cell No.09920574778.
       Email id: [email protected].        ... Applicant in OA 267/2021


117.   Shri Maximo Antonio Alban Andrade, Age 68 years,
       Son of Cupertino Andrade,
       Deputy Director (Retired), Directorate of Revenue
       Intelligence (MZU). R/at Flat No.F-17, IIIrd Floor,
       Pearl Co-Op. Hsg. Soc. Ltd., 205, Dr. Ambedkar Road,
       Dadar, Mumbai 400 014. Cell No.09892091909.
       Email id: [email protected].                ... Applicant in OA 268/2021

118.   Shri Shailesh Rajaram Karnik, Age 68 years,
       Son of Rajaram Shankar Karnik,
       Deputy Commissioner of Customs and Central Excise
       (Retired), Central Excise, Raigad, Maharashtra.
       R/at A/6-404, Vighnagar CHS, Sector 21, Nerul (East),
       Navi Mumbai 400 706. Cell No.983325303.
       Email id: [email protected].                ... Applicant in OA 269/2021

119.   Shri Madhukar Raibhan Khobragade, Age 65 years,
                               19               OA Nos.226/2020 & 177 other OAs

       Son of Raibhan Tukadu Khobragade,
       Superintendent (Retired), Central GST & Central
       Excise, Palghar, Plot No.C-24, Bandra Kurla Complex,
       Bandra (E), Mumbai 400 051. R/at F/5, Santan Apartment,
       Karpewadi, Dhowali, Near Shani Mandir, Parnaka,
       Vasai (West) - 401 201. Cell No.9423081858.
       Email id:[email protected].          ...   Applicant in OA 270/2021

120.   Shri Nandkumar Tukaram Shindolkar, Age 66 years,
       Son of Tukaram Gundoji Shindolkar,
       Assistant Commissioner of Central Excise (Retired),
       R/at Room No.102, Building No. B-14, First Floor,
       Ashiyana Kalpav, Estate, Antophill, Mumbai 37.
       Cell No.09869454073.
       Email:[email protected].       ... Applicant in OA 271/2021

121.   Shri Dilip Bapu Hunari, Age 70 years,
       Son of Bapu Dattatraya Hunari,
       Superintendent of Customs (Retired), Customs
       Zone-I, New Custom House, Mumbai 400 001.
       R/at Chiranjee, Bharad Wairy Road, Near Library
       School at Post Malvan, Dist. Sindhudurg, Pin 416 606.
       Cell No.09819706651.
       Email id:[email protected].            ... Applicant in OA 272/2021

122.   Shri Anant Rajaram Rane, Age 64 years,
       S/o Shri Rajaram Ladoji Rane,
       Assistant Commissioner of Central Excise (Retired),
       8th Floor, Lotus Info Centre, Near Parel Station,
       Parel East, Mumbai 400 012.
       R/at B/403, Padmalaya CHS Ltd., Shimpoli Village,
       Borivali West, Mumbai 400 092.
       Cell No.9820902635.
       Email id: [email protected].            ... Applicant in OA 273/2021

123.   Shri Shailesh Kumar Dave, Age 61 years,
       Son of Omkar Lal Dave,
       Assistant Commissioner of CGST and Central
       Excise (Retired), CGST & Central Excise, Mumbai
       West Commissionerate. R/at Building No.A-6/18,
       Flat No.57, Vidyut Rekha CHSL., LIC Colony,
       Borivali (W), Mumbai 400 103.Cell No.9820224121.
       Emial id: [email protected].        ... Applicant in OA 274/2021

124.   Shri Dhananjay I. Singh, Age 67 years,
       Son of Indradev Ramswaroop Singh,
       Superintendent of Customs (Retired),
       New Custom House, Ballard Estate,
       Mumbai 400 001. R/at 14-A, Neel Varsha, S.A. Lane,
       Off Mori Road, Mahi, Mumbai - 400 016.
       Cell No.9867244940.
       Email id:[email protected].       ...   Applicant in OA 275/2021

125.   Smt. Rashmi Rajaram Nakashe, Age 60 years,
       Daughter of Shri Sitaram Bhivaji Jathar,
                               20               OA Nos.226/2020 & 177 other OAs

       Superintendent of Central Goods and Service
       Tax & Central Excise (Retired), Office of
       Principal Commissioner of CGST & Central
       Excise. Mumbai East, 9th Floor, Lotus Info Centre,
       Near Parel Station, Parel East, Mumbai 400 012.
       R/at 28/B/2777, Abhyuday Nagar, Kalachowki,
       Mumbai 400 033. Cell No.9969536585.
       Email [email protected].       ... Applicant in OA 276/2021

126.   Shri Satish Shantaram Acharekar,
       Son of Shantaram Acharekar, Age 64 years,
       Assistant Commissioner of Service Tax (Retired),
       Audit-II, Lotus Info Centre, Near Parel Station,
       Parel (East), Mumbai 400 012.
       R/at 401, A Wing, Ravikiran CHSL., Tejpal
       Scheme Road No. 1, Vile Parle (East), Mumbai 057.
       Cell No.9920853399.
       Email id:[email protected].            ... Applicant in OA 277/2021

127.   Shri Ramesh Laxman Khilari, Age 61 years,
       Son of Laxman Maruti Khilari,
       Assistant Commissioner of CGST AND Central
       Excise (Retd.), Bhiwandi Commissionerate, Lotus
       Info Centre, Parel East, Mumbai 400 012.
       R/at 11/304, Shreejee Ratna C.H.S., Millenium Park,
       Harir Om Nagar, Mulund East, Mumbai 400 081.
       Cell No.9869025586.
       Email id: [email protected].         ... Applicant in OA 278/2021

128.   Shri Arvind Govind Kulkarni, Age 68 years,
       Son of Govind Kulkarni,
       Superintendent (Retd.) Division-VI,
       Service Tax, Mumbai -II, Navi Mumbai,
       16th Floor, Satra Plaza, Palm Beach Road, Sector-19,
       Vashi, Navi Mumbai 400 705.
       R/at 204, Prakash Apartment, Dhobi Ali, Tembhi Naka,
       Thane (W) - 400 601. Cell No.9833689090.
       Email id: [email protected].              ... Applicant in OA 279/2021

129.   Smt. Pucha Dakshina Moorthy, Age 67 years,
       Son of Poornananda Sastry,
       Superintendent of Customs (P) (Retired),
       Commissioner of Customs, New Custom House,
       Ballard Estate, Mumbai - 400 001.
       R/at B-1202, Giriraj Horizon CHS, Sector -20,
       Kharghar, Navi Mumbai 410 210, Cell No.9820249566.
       Email id:[email protected].          ... Applicant in OA 280/2021

130.   Shri Amarnath P. Killerkar, Age 67 years,
       Son of Parshuram Y. Killerkar,
       Deputy Commissioner of Central Excise (Retired),
       8th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug
       Parel, Mumbai 400 012. R/at Flat No.8, Bldg.No.131,
       Mangesh Mahalaxmi Building, Khareghat Road,
       Dadar (East), Mumbai 400 014. Cell No.09769940203.
                                 21               OA Nos.226/2020 & 177 other OAs

         Email id:[email protected].           ... Applicant in OA 281/2021

131.     Shri P.S. Manoharan, Age 62 years,
         Son of Srinivasan,
         Assistant Commissioner of Customs (Retired),
         Customs Zone III, Air Cargo Complex, Mumbai 99.
         R/at House No.19/1, 14th Cross, Bharathi Nagar,
         Puthur, Tiruchirapalli, Tamil Nadu - 620 017.
         Cell No.09833442578.
         Email id: [email protected].           ... Applicant in OA 282/2021


132.     Shri Venkataraman Subramanian Iyer,
         Son of Subramanian Iyer, Age 64 years,
         Superintendent of Central Excise & Customs (Retd.)
         Office of Commissioner of CGST & Central Excise,
         Thane, Navprabhat Chamber, Ranade Road, Near
         D'Silva School, Dadar West, Mumbai 400 028.
         R/at 22/202, Satnam Paradise CHS, Tulsidham Complex,
         Godbunder Road, Thane West 400 610.Cell No.9987546652.
         Email id:[email protected].           ... Applicant in OA 283/2021

133.     Smt. Rama Babu Pandit, Age 67 years,
         Wife of late Babu Bhanushankar Pandit,
         Superintendent of Central Excise & Customs (Retd.),
         O/o Commissioner of CGST & Central Excise, Thane,
         Navprabhat Chamber, Ranade Road, Near D' Silva
         School, Dadar West, Mumbai 400 028.
         R/at B-9, Karishma link Riaf Yoginagar Borivali
         West, Mumbai 400 091. Cell No.9819440109.
         Email id: [email protected].              ... Applicant in OA 284/2021

134. 1. Vikas Madhav Gothankar, Ex-AO-II,
        Group B, aged 66 years, retired from Naval
        Dockyard, Mumbai and residing at A-803,
        Punit Tower-2, Plot No.53, Sector-11, CBD
        Belapur, Navi Mumbai - 400 614
        Mobile No.8454048485
        Email [email protected]

   2. Narasimhan S. Gomatam, Ex-SAO,
      Group A, aged 68 years, retired from Naval
      Dockyard, Mumbai and residing at No.1,
      Mehta Bungalow, 4 Bungalows, Andheri (W),
      Mumbai - 400 053. Mobile No.9320670200
      Email [email protected]

       3.Nathuram Rmchandra Shelar, Ex-AO-II,
        Group B, aged 69 years, retired from HQWNC
         Mumbai and residing at A-201, Fortune Grden CHS,
         Village-Koproli, Post-Nere, Panvel, Raigad - 410 206.
         Mobile No.9323978413.

       4.Sarika Anil Sarang, Ex-AO-II,
         Group B, aged 65 years, retired from NPO,
                          22               OA Nos.226/2020 & 177 other OAs

 Mumbai and residing at 22, Pariwar CHS,
 Belapur Road, Dist.-Thane, Mumbai -400 605.
 Mobile No.9819095945
 Email [email protected]

5.Pandharinath Vishnu Sawant, Ex-O/S,
  Group C, aged 69 years, retired from HQWNC,
  Mumbai and residing at 4/5, Sai Narayan CHS,
  Nr. Friends Colony, Bhandup (E),
  Mumbai - 400 042.
  Mobile No.9920033938
  Email [email protected]

 6.Vimal Vilas Mohite, Ex-UDC, Group C,
  Aged 70 years, retired from Naval Dockyard,
   Mumbai and residing at 7, Shiv Ashish, Ashok
  Road, Kandivali (East), Mumbai - 400 101.
  Mobile No.9987075742.

 7.Ashok Bhimashankar Kannure,
   Ex-O/S, Group C, aged 68 years, retired from
   Naval Dockyard, Mumbai and residing at
   Saiyog CHS, Plot No.G/43, Flat No.18,
   Sector - 12, Khargar, Navi Mumbai - 410 210.
   Mobile No.919882948
 Email [email protected]

8.Vilas Gopal Joshi, Ex-O/S, Group C
 Aged 72, retired from NPO, Mumbai and
 Residing at Bldg.4/31, Moreshwar Kripa
 CHS, Veer Sawarkar Marg, Datar Colony,
 Bhandup (E), Mumbai - 400 042.
 Mobile No.9869077172
 Email [email protected]

9.Abelu Prakasham Repalle, Ex-O/S,
  Group C, aged 64, retired from Naval
  Dockyard, Mumbai and residing 201, Dharathi
  Heights, Plot No.28, Sector-21, Kamothe,
  Navi Mumbai - 410 209. Mobile No.9867002365
  Email [email protected]

10.Dilip Natha Sonavane, Ex-O/S,
  Group C, aged 66 years, retired from Bureau of
   Sailors, Mumbai and residing at Parshuram
   Patil Vihar, Subhash Road, Chinchodayacha
   Pada, Dombivli (W) - 421 202.
   Mobile No.9773468335
   Email [email protected]

11.Kavale Madhusudan Rao, Ex-UDC
  Group C, aged 62 years, retired from Material
  Organisation, Mumbai and residing at Patel Park,
   Flat no.202, B Wing, Sector 21, Kamothe,
   Navi Mumbai - 410 209. Mobile No.9833563753
                          23                OA Nos.226/2020 & 177 other OAs

   Email [email protected]

12.Arun Rajaram Dalvi, Ex-O/S, Group C,
   Aged 67 years, retired from NT Pool, Mumbai
   And residing at B5/204, Swastik Park (B) CHS,
   Brahmand Face 3, Off Ghodbandar Road,
   Thane (W), 400 607. Mobile .9892504266
   Email [email protected]

13.Veena Anant Arolkar, Ex-O/S,
   Group C, aged 71 years, retired from
    Bereau of Sailors, Mumbai and residing
   at C/503, Indradhanu Palace CHS, Uthalsar,
  Thane (W), 400 601.
   Mobile No.9769180270
   Email [email protected]

14.Vivek Govind Salunkhe, Ex-UDC
   Group C, aged 65 years, retired from Naval
 Dockyard, Mumbai and residing at A/5,
 Chitrakut CHS, Nagari Niwas Colony,
 Goregaon (E), Mumbai - 400 065.
Mobile No.9869467071
Email [email protected]

15.Smita Deepak Naik, Ex-O/S, Group C,
  aged 66 years, retired from NPO, Mumbai
  and residing at A/502, Prathmesh Paradise Valley,
  Opp. Don Bosco School, Borivali (W),
  Mumbai - 400 091.
  Mobile No.9819072737
  Email [email protected]

16.Pushpa Ramakrishna Pai, Ex-UDC, Group C,
   Aged 62 years, retired from INS Angre, Naval
   Barracks, Mumbai and residing at 203/B,
   Shreenath CHS, Kalwa (W), Thane - 400 605.
   Mobile No.9870190506
   Email [email protected]

17.Pratibha Prabhakar Mestry, Ex-UDC
  Group C, aged 65 years, retired from Naval
  Dockyard, Mumbai and residing at Gorai Shree
  Ganesh CHS, Plot 83/B-202, Gorai-II,
   Borivali (W), Mumbai - 400 092.
  Mobile No.9833920571.

18.Lata Prakash Gaikwad, Ex-O/S, Group C,
   aged 61 years, retired from Naval Dockyard,
   Mumbai and residing at Bldg.240/9400, Kanamwar
   Nagar-2, Vikhroli (E), Mumbai - 400 083.
   Mobile No.9323489143.

19.Shikha Bhattacharya, Ex-O/S, Group C,
  Aged 67 years, retired from Bureau of Sailors,
                         24                OA Nos.226/2020 & 177 other OAs

  Mumbai and residing at 1003, A Wing, Hardrock,
  Sector-7, Kharghar, Navi Mumbai - 410 210.
  Mobile No.9920035451
  Email Id - [email protected]

20.Kiran Atmaram Wagle, Ex-O/S,
   Group C, aged 63 years, retired from NPO
   Mumbai and residing at 601, Shree Samarth
   Villa CHS Ltd., M.P. Road, Mulund (E),
   Mumbai - 400 081.
   Mobile No.9664362843
   Email [email protected]

  21.Gundeti Devdas, Ex-O/S, Group C,
    Aged 69 years, retired from Base Logistic Office,
    Mumbai and residing at A/402, Akruti Society,
    New Link Rd., Opp Don Bosco High School,
     Borivali (W), Mumbai - 400 09158121072
    Mobile No.9702944332
    Email Id - [email protected]

  22.Deepali Dattaram Kanvinde, Ex-O/S,
    Group C, aged 65 years, retired from NPO
    Mumbai and residing at 6A/1205, Sapphire Heights
    CHS, Plot HD-1, Akruli Road, Lokhandwala,
    Township, Kandivli (E), Mumbai - 400 101.
    Mobile No.9819345877
    Email [email protected]

  23.Anil Sitaram katke, Ex-O/S, Group C,
    Aged 61 years, retired from Naval Dockyard,
    Mumbai and residing at 503, Dharti Heights,
    Plot No.28, Sector -21, Kamothe, Navi
    Mumbai - 410 209. Mobile No.982193877
    Email Id - [email protected]

  24.Mahesh Chellaram Lala, Ex-O/S,
    Group C, aged 66, retired from NPO, Mumbai
    And residing at Neelam Society, Flat No.2,
    OT Section, Ulhasnagar 421 003.
    Mobile No.9860756771.

  25.Chandrakant Gangaram Chavan,
    Ex-O/S, Group C, aged 66 years, retired from
    Naval Dockyard, Mumbai and residing at D-301,
    Shyam Upavan CHS ltd., Mahajan Wadi, Mira
    Gawthan, Mira Road (E), Thane - 401 107.
    Mobile No.9372246594
    Email Id- [email protected]

 26. Sham Rambhau Maniyar, Ex-O/S,
  Group C, aged 6, retired from Base Logistics
  Office, Mumbai and residing at 26A, Skyline,
   Cosmos Horizon, Pokharan Road - 2,
   Majiwda, Thane - 400 610.
                         25               OA Nos.226/2020 & 177 other OAs

  Mobile No.8454044100.

 27.Ishwar Ganpat Vaidya, Ex-DEO,
   Group C, aged 62 years, retired from Naval
   Dockyard, Mumbai and residing at A-201,
   New Ramshraddha CHS, New Navghar Road,
   Bhayandar (E), Thane - 401 105.
   Mobile No.9224193263
   Email [email protected]
28.Archana Shashikant Satam, Ex-O/S,
 Group C, aged 70 years, retired from Naval
 Dockyard, Mumbai and residing at 303/08,
  Discovery CHS, Dattapda Road, Borivli (E),
 Mumbai - 400 066.
 Mobile No.7718833884
 Email [email protected]

29.KP Harinarayanan, Ex-Sr. Steno, Group C,
 aged 70, retired from Naval Dockyard, Mumbai
 and residing at Aishwarya House, PO-
 Marayamangalm South, Nellaya, Palakkad (Dt.),
 Kerala - 679 335.
 Mobile No.9495288019
 Email [email protected]

30.Edamana S.M. Menon, Ex-O/S, Group C,
 aged 75, retired from NPO, Mumbai and residing
 at Aditya Niwas, PO - Enkakkad, Wadkanehery,
 (via), dist-Thrisur, Kerala - 680 589.
 Mobile No.9495047047
 Email [email protected]

31.Nathu Dadu Gahin, Ex-O/S, Group C,
 Aged 71 years, retired from INHS Asvini, Mumbai
 And residing at R.No.14, Maruti Mali Chawl No.2,
 D.P. Wadi, Mumbai - 400 033.
 Mobile No.9619505333.

32.Bapu Jivaji Chindarkar, Ex-Daftary,
 Group C, aged 64 years, retired from NSD,
 Ghatkopar, Mumbai and residing at R.No.11,
 Kamal Niwas, Kokan Nagar, Bhandup (W),
 Mumbai - 400 086.
 Mobile No.9892264438.

33.Chhaya Prakash Kargutkar, Ex-O/S,
 Group C, aged 68 years, retired from WOT,
 Mumbai and residing at A-503, Bhanushanti
 Complex, Indira Nagar, R.S. Marg, Malad,
 Mumbai - 400 097.
 Mobile No.9821564227
 Email [email protected]

 34.Bhaskar Shankarrao Godam, Ex-O/S,
  Group C, aged 62 years, retired from Naval
                         26               OA Nos.226/2020 & 177 other OAs

   Dockyard, Mumbai and residing at Plot No.C-37,
   Yashdeep CHS, R.No.20, Sector-12, Khargar,
   Navi Mumbai - 410 210.
   Mobile No.9969493336
    Email [email protected]
35.Vrushali Vishwas Bandal, Ex-O/S,
 Group C, aged 62 years, retired from NSD,
 Ghatkopar, Mumbai and residing at 501, Daffodil
 CHS, Almeida Rd., Thane (W), Mumbai - 500 601.
 Mobile No.9869019002
 Email Id - [email protected]

36.Suryakant Bhimrao Asawale, Ex-O/S,
 Group C, aged 65 years, retired from NSD,
 Ghatkopar, Mumbai and residing at 10, Arya-Deep
 CHS, Kopar Cross Rd., Dombivali (W), 421 202.
 Mobile No.9820677124
 Email Id - [email protected]

 37.Pravin Madhukar Deorukhkar, Ex-O/S,
 Group C, aged 68 years, retired from INS Shikra,
 Colaba, Mumbai and residing at Sairaj CHS,
 Saraswat Colony, Opp. Panchayat Bawai,
 Dombivali (E)-421 201.
  Mobile No.9819427014
 Email [email protected]

 38.Triveni Deepak Mohite, Ex-UDC,
  Group C, aged 62 years, retired from NSD,
  Ghatkopar, Mumbai and residing at Chaitanya
  CHS, R.No.603, Sardar Nagar 1, GTB Nagar,
  Sion, Mumbai - 400 022.
  Mobile No.9769294261.

 39.Bhagwan Ganpat Mane, Ex-O/S, Group C,
  Aged 64 years, retired from NSD, Ghatkopar,
  Mumbai and residing at Lodha Heaven, B-103,
  Kalyan Silh Phata Rd., Niaje Gaon, Dombivali (E),
  Mobile No.9594567515
  Email Id - [email protected]

 40.Dayaram Kashiram Ghogale, Ex-O/S,
  Group C, aged 66 years, retired from Naval Dockyard,
  Mumbai and residing at 501, Sahakar Apt. Khandwala
  Lane, Daftry Road, Malad (E), Mumbai - 400 097.
  Mobile No.9082158266.

 41.Prakash Kothiram Gondane, Ex-O/S,
  Group C, aged 66 years, retired from Naval Dockyard,
  Mumbai and residing at Hariom Saikrupa Chawl No.1,
  R.No.10, Post Kate, Kalyan, Vithalwadi (E),
  Mobile No.9766677148.

  42.Ketki Kantilal Rathod, Ex-O/S, Group C,
   aged 61 years, retired from Naval Dockyard,
                          27               OA Nos.226/2020 & 177 other OAs

  Mumbai and residing at A-504, Narayan Heritage,
  Apartment, New link Rd., Kanderpada, Dahisar (W),
  Mumbai - 400 068. Mobile No.9930189883.

43.Mohan Manohar Vaidya, Ex-O/S, Group C,
 aged 74 years, retired from Naval Dockyard,
 Mumbai and residing at D-5/25, Asmita Jyoti
 CHS Ltd., Marve Rd., Charkop Naka Malad (W),
 Mumbai - 400 095. Mobile No.9987413920
 Email [email protected]

44.Manohar Hari Mohite, Ex-O/S, Group C,
 aged 68 years, retired from Naval Dockyard,
 Mumbai and residing at Bhakti Realty, Sector-9,
 Plot No.1, 115 Ulwe, Tal-Panvel, Dist.-Raigad,
 Mobile No.9664386669.

45.Atmaram Vasudev Malvankar,
 Ex-AASO, Group B, aged 67 years, retired from
 NAD, Trombay and residing at Nandanvan Park,
 CHS Ltd., A/302, Plot No.09, Sector - 36,
 Kamothe, Navi Mumbai - 410 206
 Mobile No.9867462887
 Email [email protected]

46. Ashok Govind Gharat, Ex-AASO,
 Group B, aged 68 years, retired from NAD,
 Karanja and residing at - Belpda, Post-Jasai,
 Tai.-Panvel, Dist.-Raigad - 410 206
 Mobile No.8850298240
 Email [email protected]

 47.Gusain Dharampal Singh, Ex-CTA,
  Group B, aged 68, retired from Naval Dockyard,
  Mumbai and residing at A/503, Shree Balajikrupa
  CHS, Plot No.19A, Sector-20, Kharghar,
  Navi Mumbai - 410 210.
  Mobile No.9920519454
  Email [email protected]

 48.Pradip Achyut Kambli
  Aged 65 years, retired from NSD, Ghatkopar,
  Mumbai and residing at 15, Vatsalya, Maya-Mamta
  CHS, Gopal Nagar Lane-1, Dombivali(E)-421 201.
  Mobile No.9769042680.

 49.Govindaraji S.J.B. Babaji, Ex-AASO,
  Group B, aged 72 years, retired from NAD,
  Mumbai and residing at Meher Nidhi, Meherabad
  (Post), arangaon (Dist.), Maharashtra.
  Email Id - [email protected]

50.Shyam Joma Mokal, Ex-AASO, Group B,
 Aged 67 years, retired from NAD, Trombay and
 Residing at A/202, Boomi Jyot CHS, Plot No.69B,
                        28              OA Nos.226/2020 & 177 other OAs

Sector-18, Kamothe, Navi Mumbai - 410 209
Mobile No.9819364419
Email [email protected]

51.Ajit Waman Gaikwad, Ex-HSK-2, Group D,
 Aged 63 years, retired from NAD, Trombay and
 Residing at R.No.109, Kokan Residency, Vikas
 Wadi, Vichumbe, New Panvel - 410 206
  Mobile No.9967337153
  Email [email protected]

52.Uday Raghunath Vaity, Ex-AO-II,
Group B, aged 63 years, retired from CABS,
 Mumbai and residing at C/o 1/6, Adi Janata CHS,
 Near Cenemax Cinema, Sion (E),
 Mumbai - 400 022.
 Mobile No.8969001283.

 53.Aatmaram Baburao Shinde, Ex-O/S,
 Group C, aged 68 years, retired from Naval
 Dockyard, Mumbai and residing at 13/301,
 Sandhya CHS Ltd., Ramchandra Nagar, Swami
 Vivekananad School Rd., Dombivali (E)-421 201.
 Mobile No.8779840742.

 54.Mahadeo Vithal Dhome, Ex-UDC
 Group C, aged 62 years, retired from INS
 Vajrabahu , Naval Dockyard and residing at
 301, Haramb Darshan, Ghodapdev Rd.,
 D.P. Wadi, Mumbai - 400 033.
  Mobile No.9969574355.

 55.Suresh Bhaskar Gawankar, Ex-UDC
 Group C, aged 62 years, retired from MO, Mumbai
 and residing at 304, 'B' Tower, Mangal Kalash
 Complex, MIDC Road, Thakurli (East)
 Dist.Thane - 421 201. Mobile No.9820582242
 Email [email protected]

 56.Dhananjay Vinayak Bhosle, Ex-Tel.Opr.,
  Group C, aged 61 years, retired from Goa Naval
  Area Vasco Da Gama, Goa and residing at Diwan
  Residency, Flat No.1, New Vaddem, Vasco-Da-
  Gama, Goa - 403 802. Mobile No.9011272109
  Email Id- [email protected]

57.Dilip Pandurang Naik, Ex-UDC,
 Group C, aged 61 years, retired from Goa Naval
 Area, Goa and residing at 40/9FF2, Dreamz
 Plaza, Behind MO(G) NSD, Jairam Nagar,
 Dabolim, Goa - 403 801.
 Mobile No.7507653284. Email id- [email protected].

58.Deepa Dayanand Jannaik,Ex-UDC
   Group C, aged 60 years, retired from Goa Naval
                               29                OA Nos.226/2020 & 177 other OAs

          Area, Vasco-da-Gama, Goa and residing at House
          No.416, Neura, O. Pequeno, North Goa, Tiswadi,
          Panaji, Goa 403 104, Mobile 9552430933.

       59.Pramila PandurangKorgaonkar,
          Ex-Steno-I, Group B, aged 69 years retired from
          HQ Goa Naval Area, Goa and R/at House No.226(1),
          Belabai, Vasco-da-Gama, Goa 403 802.
          Mobile No.9422636495.

        60.Tajuddin Adam AGA, Ex-SSC, Group C,
           Aged 64 years, retired from M.O., Goa and
           R/at 404, Anab's Fortune,Opp. AristocratApt.,
           Maimolem Mangoor Hill, Vasco-da-Gama.
           Email - [email protected].       ... Applicant in OA 317/2021

135.   Dilip Laxman Choudhari,
       Retried as Assistant Commissioner, from the Offices of
       the Deputy/Assistant Commissioners of Central Excise &
       ST, Commissionerate Pune II, GST Bhawan, Dr. Ambedkar
       Marg, Akurdi, Pune 411 044, functioning under Principal
       Commissioner of Central Excise & ST, Commissionerate,
       Pune II presently known as the Principal Commissioner of
       CGST, Pune 1 Commissionerate, 41/A CGST Bhavan,
       Sassoon Road, Pune 411 001.
       Present Residence: B/15, Bhelke Residency, Bhelke Nagar,
       Kothrud, Pune 411 038.                      ... Applicant in OA 391/2021

136.   Shri Sheshrao Mukundrao Bhongade, Age 66 years,
       Son of Shri Mukundrao M. Bhongade,
       Retired Vocational Instructor, National Service Centre for
       Differently Abled,
       Advanced Training Institute Campus, Sion, Chunabhatti,
       Mumbai 400 022. R/at B 204, Shri Lalkrupa Co-op Housing
       Society, Plot No.43, Sector 41, Seawoods, Nerul,
       Navi Mumbai 400 706, Cell No.9969362983.
       Email id:[email protected].            ... Applicant in OA 538/2021

137.   Shri Shaikh Mohammed Sadiq Mohammed Hanif,
       Age 63 years, Retd. as CMS (Chemist&Metallwrgist),
       C&M Laboratory, under Chief Workshop Manager,
       Carriage Workshop of Central Railway, at Matunga,
       Mumbai 400019. R/at Flat No.105, C-Wing, Prestige
       Garden CHS Ltd., Bandar Road, Near B.P. Marine Acadamy,
       Old Panvel - 410 206.                     ... Applicant in OA 567/2021

138.   Shri Mohammad Ahsen Nazir
       S/o Shri Nooruddin Munshi, Aged about 68 years,
       Occ: Sr. Section Officer (Retd.), New PPO No.20137010700396.
       O/o Sr. DFM, DRM's Office, Solapur.
       R/at 159/1, Rly Lines, Near Pankha Baudi, Solapur,
       Maharashtra, 413001.                       ... Applicant in OA 580/2021

139.   Shri D.V. Parpalliwar S/o Shri Vitthal Rao,
       Aged about 63 years, Occ.SSE(C&W),
                               30                OA Nos.226/2020 & 177 other OAs

       Retd., PPO No.20187010700173, O/o Sr. DME, DRM Solapur,
       Res. B-601, Onkar Rajaswa Nagar, Near S.T. Thomas School,
       Vijapur Road, Solapur - 413004.           ... Applicant in OA 581/2021

140.   Mr. C.V. Chilajwar S/o Vishnupant Chilajwar,
       Aged about 67 years, Retired ADPHO (Medical),
       PPO No.101072014000330, O/o CMS, DRM Solapur,
       Res. Sainath Appart. Block no, FF3 Saroj Bennur Nagar,
       Opp. RTO Office Bijapur Road, Solapur North Zilla
       Nayayalay Solapur - 413 003.               ... Applicant in OA 582/2021

141.   Shri Patel A.I. S/o Shri Ismail, aged about 65 years,
       Retired Chief Ticket Inspector, (Comml),
       PPO No.20167010700031. O/o Sr. DCM, DRM Solapur,
       C. Rly. Res. 188, Bramdev Nagar, Near Maktoum Garden
       Function Hall, Hotgi Road, Solapur 413 224.
       Maharashtra.                                  ... Applicant in OA 583/2021

142.   Shri Shrihari K. Kurapati, S/o Kumarayya,
       Aged about 72 years, Occ: Sr. AFA(C) Retd.,
       PPO No.101012009000096.
       O/o FA&CAO, C.Rly, CST Mumbai.
       R/at Plot No.25 Antrolikar Nagar No.02,
       Hotgi Road, Solapur North Zilla Nayayalay,
       Solapur, Mahrashtra 413 001.               ...   Applicant in OA 584/2021

143.   Mr. Abdul Amir Abdul Aziz Bedre
       S/o Ab. Aziz Bedre, aged about 71 years (Retd.)
       Technician I (C&W), New PPO No.20107010700339.
       O/o Sr. DM E, DRM's Office, Solapur.
       R/at 271 Shanivar Peth, Near Iqbal Club, Solapur North,
       Solapur, Maharashtra 413002.                ... Applicant in OA 585/2021

144.   Shri Vasant Shivnath Kamble, Age 63 years.
       Retd. Asst. Commercial Manager, under DRM,
       Pune Division, Pune 411 001. R/at Dr. Ambedkar Housing
       Society Civil Lines, Near Butter Fly English School,
       Solapur 413 003. Mob 9850161549.
       Emial ID - [email protected].           ... Applicant in OA 596/2021

145.   Rajendra Moreshwar Dhekane
       (Retired as Superintendent with Respondents)
       Age: 65(Senior Citizen), R/at Flat No.303, Prabha Laxmi
       Apartment, Walvekar Nagar, Satara Road, Pune 411 009.
       [email protected].
       Phone no.9422016668.                        ... Applicant in OA 610/2021

146.   Ajit Madhukar Deshpande,
       (Retired as Superintendent with Respondents)
       Age 65 (Senior Citizen), R/at Flat No.C1/19,
       Gururaj Society, Satara Road, Pune 411 037.
       [email protected]
       Phone no.9422016668.                       ...   Applicant in OA 617/2021

147.   Shri Laxman Gulabrao Pawar,
                               31                OA Nos.226/2020 & 177 other OAs

       S/o Shri Gulabrao Pawar, aged about 61 years,
       Rted. Mail Express Guard, PPO No.20207010700184,
       O/o Sr. DOM, DRM's Office, Central Railway Solapur.
       R/at Soanhari Bunglow, Defence Colony, Malhotra Lands,
       Daund. Dist. Pune, Maharashtra 413 801.       ... Applicant in OA 656/2021

148.   Shri Prakash Vasant Katpale,
       S/o Shri Vasant Katpale, aged about 61 years,
       Retd. SSE Sig/M, Daund, PPO No.20207010700196,
       O/o Sr. DSTE (Signal), DRM's Office, Central Railway
       Solapur. R/at Yadav Wasti, Near Norton Church, at Post,
       DAUND. Dist. Pune,
       (Maharashtra) - 413 801.                    ... Applicant in OA 657/2021

149.   Shri Satish S. Jalindre,
       S/o Shri Savleram Jalindre, aged about 61 years,
       Retd. T.T.I. Ahmadnagar, PPO No.20207010700192,
       O/o Sr. DCM (Comml.), DRM'S Office, Central Railway
       Solapur. R/at At Plot No.C/14, Shubhamkar Gulmohar Road,
       Ramkrushn Colony, Sawedi, Ahmadnagar, Dist. Ahmadnagar,
       (Maharashtra), 414 003.                      ... Applicant in OA 658/2021

150.   Shri Arun Yoga, S/o Shri Yoga Hadmode,
       Aged about 68 years, Retd. Shunting Master (Optg.)
       Kurdwadi Station, PPO No.20137010700096,
       O/o Sr. DOM, DRM's Office, Central Railway Solapur.
       R/at Vastu Apartment, Plot No.04 Shivaji Nagar,
       At post DAUND, Dist. Pune,
       Maharashtra 413 801.                        ... Applicant in OA 659/2021

151.   Shri Laxman Kallappa Lonar
       S/o Shri Kallappa Lonar, aged about 67 years,
       Retd. Mail/Express Train Driver, New PPO No.20147010700477,
       O/o Sr. DME (Mechanical), DRM's Office,
       Central Railway Solapur. R/at Parijat Apartment,
       Near Panchshil Thetre, House No.114, Shivaji Nagar Road,
       At post DAUND, Dist. Pune 413 801.          ... Applicant in OA 660/2021

152.   Shri Pandurang Limbaji Shelke
       S/o Shri Limbaji Shelke, aged about 66 years,
       Retd. Mail Express Guard, PPO No.20157010700354,
       O/o Sr. DOM, DRM'S Office, Central Railway Solapur.
       R/at Natraj Colony, J/83 Sramsapalya Niwas, Tukai Nagar,
       Near Panchshil, DAUND. Dist. Pune,
       (Maharashtra) 413 801.                       ... Applicant in OA 661/2021

153.   Shri Jaffar Gulab Shaikh
       S/o Shri Gulab Malik Shaikh, aged about 66 years,
       Retd., Sr. Goods Guard, DAUND, PPO No.101072015000214.
       O/o Sr. DOM, DRM's Office, Central Railway, Solapur.
       R/at Pansare Wasti DAUND. Dist. Pune,
       (Maharashtra), 413 801.                    ... Applicant in OA 662/2021

154.   Shri Ahmad Saifan Shaikh
       S/o Shri Saifan Shaikh, aged about 61 years Retd.,
                               32                 OA Nos.226/2020 & 177 other OAs

       Sr. Goods Guard, Daund PPO No.2020701070183,
       O/o Sr.DOM, DRM's Office, Central Railway Solapur.
       R/at Raviraj Apartment, Mahadev Galli, at post, Daund.
       Distt. Pune (Maharashtra) 413 801.          ... Applicant in OA 663/2021

155.   Shri Bhaiya Pandurang
       S/o Shri Dadmal, aged about 61 years
       Retd. Sr. Goods Guard, DAUND PPO No.20207010700179,
       O/o Sr.DOM, DRM's Office, Central Railway Solapur.
       R/at Sarthak Apartment, Phase 02, Block No.01,
       Janta Colony, DAUND, Dist. Pune,
       Maharashtra, 413 801.                     ... Applicant in OA 664/2021

156.   Shri Vijay Kumar Yuvraj
       S/o Shri Yuraj Khandangale, aged about 61 years
       Retd. Mail Express Guard, PPO No.20207010700185,
       O/o Sr.DOM, DRM's Office, Central Railway Solapur.
       R/at Vurandavan Apartment, Flat No.04 near Gajanand
       Maharaj Mandir, Janta Colony, DAUND.
       Dist. Pune, Maharashtra, 413 801.          ... Applicant in OA 665/2021

157.   Mr. Sarveshwar Dayal Saxena,
       S/o Shri Rajeshwar Dayal Saxena, Aged about 63 years,
       Retired (IRTS), Station Director, CR, CSMT Mumbai,
       Under Administrative control of General Manager,
       Central Railway, PPO No. 20187010201145.
       R/at H.No.1704, Tower A-10, Supertech Ecovillage III,
       PS Bishrakh Sector 16 B, Ithuria, Near Ekmurti Chawk,
       Greater Noida West, Gautambudh Nagar,
       UP 201318.                                 ... Applicant in OA 689/2021

158.   Mrs. Mercy Alexander,
       (Retired Vice Principal with Respondents)
       Age 63 (Senior Citizen), R/o Flat No.403,
       Laboni Tower, Aundh Road, Pune 411 020.
       [email protected].
       Ph.no.9422016668.                         ...    Applicant in OA 705/2021

159.   Shri Sukhlal Dagdu Jadhav, Age 67 years,
       Retd. Asstt. Operating Manager (AOM) (Gr.'B'),
       under the Divisional Railway Manager (DRM)
       Central Railway at Bhusawal Division at Bhusawal
       (Dist. Jalgaon) 425 201.
       R/at Flat No. 806, Wing A-2, Jasmine Building, Spring Valley Society,
       Magarpatta Road, Pune 411 013. Mob: 9860023971.
                                                  ... Applicant in OA 720/2021
160.   Shri Dnyaneshwar Ramdas Paropate,
       Age 67years, S/O Ramdas Tulshiramji Paropate,
       Retired LSG NB Supervisor, Head Record Office, Pune 411001.
       R/at 401- Suryadeep Apartment, Sr.No.17, Near Bishop School, Opp.
       Karishma Pride, Punekar Bunglow Road Undri, Pune 4110 60.
       Mobile 9975614674.Email - [email protected]. ...         Applicant in
                                                                OA 723/2021

161.   Shri Popat Parwati Pawar, Age 65 years,
                               33               OA Nos.226/2020 & 177 other OAs

        S/o Parwati Kesu Pawar, Retired LSG NB Supervisor HRO Railway
        Mail Service, 'B' DN Pune 411 001. R/at Post Bhosari, Survey No.209,
        Sambhaji Nagar, Alandi Road, Pune 411 039.
        Email id - [email protected]. Mob. 9422526170.
                                                  ... Applicant in OA 724/2021

162.    Shri Shivaji Shankar Naikare, Age 64 years, S/o Shankar Ganpat
        Naikare,Retd. Sub Postmaster PCNT PO, Pune 411 044.
        R/at C-4/304 Empire Estate, Mumbai Pune Road, Chinchwad, Pune
        411 019. Email ID - [email protected]. Mob. 9404962244.
                                                    ... Applicant in OA 725/2021
163.    Shri Rajendra B Godbharle, Age 60 years, Retired as Sorting Assistant
        O/o Sub Record Officer RMS B(Division) Latur, Post Office 413 512.
                                                    ... Applicant in OA 732/2021

164.    Shri Dharam Raj Bhatt, Age 66 years,
        Retd. Sr. Section Engineer under Dy. CE(Con.)
        Panvel Office, Panvel 41. 206, Dist. Raigad (MS)
        R/at A-2, Geetanjali Apartment, Plot No.3, Sector 1,
        New Panvel, Raigad, Maharashtra 410 206.
        Mobile No.9172340355.
        Email [email protected].              ... Applicant in OA 752/2021

165.    Shri Dinkar Bajirao Rakh, S/o Bajirao Abaji Rakh
        Aged 63 years retired Gov. Servant, Postal Assistant SBCO
        Aurangabad, HO. R/at House No.1-1-1932, Kalika Nagar, Nagar
        Road, Beed - 431 122. Email [email protected].
        Mob: 9423157980.                            ... Applicant in OA 757/2021

166.    Late Girish Prabhakar Bhide (Deceased),
        Through his spouse Smt. Rekha Girish Bhide
        (Retired Assistant Commissioner with respondents)
        Age: 65 (Senior Citizen). R/o Flat No.B1/18,
        Krisha Nagar Society, Erandwane, Pune 411 004.
        Mob: 9766343004. Email [email protected].
        [email protected].
        ph.no. 9422016668.                          ... Applicant in OA 798/2021

167. Shri Prakash S. Iyengar, Mysore Co-op. Housing Society,
     Limited Mahul Road, Chembur, Mumbai 400 074. Email
     [email protected]. Mob: 9326320266/9969028119.
                                                    ... Applicant in OA 47/2022

168. Shri Dilipkumar Gopinath Balapure, Age 66 yrs, Retd. Sr. Section
     Engineer under Dy. CE(Con.) Panvel Office, Panvel 410 206, Dist.
     Raigad (MS). R/at Flat No.G/2, B-Wing, Mohan Towar, Mhharal Gaon,
     Kalyan, Tithal Nagar, Varp, Thane 421 301. Mob: 9004 941 411.
     Email - [email protected].                 ... Applicant in OA 54/2022

169. Kisan Ramchandra Kilje, DOB:08.06.1950, Aged 71 years,
     Designation - PA (BCR) Retired, O/o Chief Postmaster General,
     Maharashtra Circle, GPO Bldg., GPO, Mumbai 400 001.
     R/at 01, Charming C.H.S., Nrutyanjali Marg, Mini Land, Bhandup West,
     Mumbai 400 078. Mobile 9869439688.
     and 05 others.
                                   34               OA Nos.226/2020 & 177 other OAs

       2.     Ashok Daulat Desai
       3.     Chandrakant Mahadeo Govale
       4.     Satyawan Krishna Mane
       5.     Dattaram Vithoba Humbare
       6.     Sampat Ganpat Mane.                  ...     Applicants in OA 71/2022

170.        Shri Tejrao Gyanujirao Jadhav, Age 64 years, Retd. Principal Zonal
            Railway Training Institute (ZRTI) (Gr.'A'), under the Divisional
            Railway Manager, Central Railway at Bhusawal Division, Bhusawal
            (Dist. Jalgaon). R/at Post, Pathri, Tal. Phulambri Dist.
            Aurangabad 431 111.                            ... Applicant in OA 288/2022
171.        Mr. KHEM SINGH CHAUHAN,
            S/o Shri Mahaveer Singh, Aged about 65 years,
            Retired SSE(P.Way), Engineering,CR, CSMT, Mumbai,
            Under Administrative Control of Respondent No.3,
            PPO No.20167010202201. R/at D/5, Rachana Elegance Society,
            Bhangarwadi, Post - Lonavala, Taluka- Maval, Dist. Pune 410 401.
                                                           ... Applicant in OA 289/2022

172.    Dattaram Appa Chavan, Aged 66 yrs, Superintendent (Retd.)
        Regional Passport Office, Manish Commercial Centre, Mumbai 400 030.
        R/at Flat No.01, Pearl Appt., Khalai Village, Vidhyavihar (W), Mumbai 400
        086. Mob: 9768938234.                         ... Applicant in OA 335/2022

173.    Shri Ganesh Y Warekar, Age 61 yrs., Retd. HSK-I, Token No.56843A
        Office, Centre No.16/MDDHP DEPT Naval Dockyard, Mumbai 400 023.
        R/at 2/26, Sai Krupa Society, Balu Changu Patil Marg, Umarkhadi,
        Chinchbunder, Mumbai 400 009. Mob: 9819733050,
        Email : [email protected].            ... Applicant in OA 347/2022

174.        Mr. Umrao Shambhu Rikibe, S/o Shambhu Rikibe, Aged about 71 yrs.,
            (Retired) Shunting Master,New PPO No.20117010700363.
            O/O Sr. DOM, DRM'S office, Solapur. R/at Samarth Ashok Nagar,
            MSBE, Barshi Road, Kurdwadi, Taluka Madha, Solapur, Dist. Solapur,
            Maharashtra - 413208.                    ... Applicant in OA 666/2022

175.        Tanveer Ahmad Khan s/o Late Mohammad Fahim Khan, Aged about 65
            years, Retired SSE(C&W), Mechanical, Bhusawal Division, Central
            Railway, PPO No.20177010300813. R/at B/401-Sai Krupa Residency,
            Lohegaon, Pune 411047, Mob:9970669470. Email:
            [email protected].                  ... Applicant in OA 967/2022

176.        Shri Mahadeo Vithalappa Sonkamble, Age 62 yrs.
            Retd. as Guard (M/E) of Central Railway, Solapur Division at Solapur 413
            001. R/at Near RTO Office, B-8, Aditya Nagar, Bijapur Road, Solapur 413
            003. Mob: 8421563374.                      ... Applicant in OA 990/2022

177.   Shri Vishvanathan Nagaraj Pandithar,Age 60 yrs. (DOB 17.06.1962)
       Retd. Mail/Express Train Manager, Working under the Station Manager,
       Solapur Division of the Central Railway at Solapur 410 206.
       R/at A/15, Priyadarshini Residency, Mari Aai Chowk, Damani Nagar,
       Near Sai Super Market, Solapur - 413 001. Mob. No.9420 702420.
       Email ID- [email protected].            ...     Applicant in OA 99/2023
                                35               OA Nos.226/2020 & 177 other OAs

178.   Shri N.B. Kamble, Age 63 yrs., Retd. As Guard (M/E) of Central
       Railway, Solapur Division at Solapur 413 001.
       R/at 62/63, 'Rahi-Rukmini' Nalanda Nagar, Vijapur Road, Near New
       RTO Solapur 413 001. Mob: 9422 072828.         ... Applicant in OA 06/2023

(Advocate Shri Anupam Chattopadhyay, Shri Vishal Shirke, Shri S.P. Singh,
Ms. Annie Nadar, Shri A.I. Bhatkar, Shri G.B. Kamdi, Shri H.G. Dharmadhiari,
Shri D.N. Karande, Shri R.B. Kadam, Shri P.J. Prasadrao, Shri S.A. Siddiqui,
Shri Sachin Salunke, Ms. Sujata Krishnan, Shri Daljit Singh Phogat & Shri M.P.
Joseph)

               Versus

1.     The Union of India,
       Represented by Secretary to,
       Ministry of Public Grievance and Pensions
       Department of Personnel and Training,
       Room No.278-A, North Block, New Delhi 110 001.

2.     Commissioner of Central Goods & Service Tax
       Pune 1 Commissionerate, GST Bhavan,
       41A, Sasoon Road, Pune 411 001.          ... Respondents in OA 226/2020


1.     The Union of India,
       Through the Secretary, Ministry of Communication,
       Dept. of Post, Dak Bhawan, Sansad Marg,
       New Delhi - 110 001.

2.     The Chief Postmaster General, Pune Region, Pune - 01.

3.     The Chief Post Master General, Maharashtra Circle,
       Mumbai 400 001.

4.     The Superintendent of R.M.S. 'B' Div. Pune,
       8 Wilson Garden, Pune - 411 001.          ... Respondents in OA 739/2018


1.     Union of India, Through the Secretary, Department of Personnel &
       Training, North Block, New Delhi 110 001.

2.     The Secretary, Department of Pension & Pensioners' Welfare,
       Lok Nayak Bhavan, Khan Market, New Delhi 110 003

3.     The Principal Accountant General (Audit) - I,
       Maharashtra, Pratishtha Bhavan, 101, Maharshi Karve Road, New Marine
       Lines, Mumbai 400 020.                     ... Respondents in OA 318/2019

1.     The Union of India, Through the Secretary, Dept. of Post,
       M/o Communications & IT, Sansad Marg, New Delhi 110 001.

2.     The Chief Postmaster General, Maharashtra Circle, GPO Bldg. Mumbai 400
       001.

3.     The Postmaster General, Aurangabad Region, Aurangabad 431 002.
                               36               OA Nos.226/2020 & 177 other OAs


4.   The Superintendent of Post Offices, Beed Division,
     Beed - 431 122.                           ... Respondents in OA 523/2019,
                                                 OA 355/2019 & OA 524/2019.

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi - 110 001.

2.   The Chairman & Director General,
     Defence Research & Development Organisation,
     DRDO Bhavan, Rajaji Marg, New Delhi 110 001.

3.   The Director,
     High Energy Materials Research Development,
     Sutarwadi, Pune 411 021.               ... Respondents in OA 446/2019


2.   Department of Personnel & Training
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pension, North Block, New Delhi 110 001.

3.   The Proxy Manager,
     Government of India Press, Gandhinagar,
     Nashik - 422 006.

4.   The Deputy Manager,
     Government of India Press, Gandhinagar,
     Nashik - 422 006.                       ...     Respondents in OA 477/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   The Union of India,
     Through Secretary, Ministry of Personnel & Training,
     Department of Personnel & Training, North Block, Central
     Secretariat, New Delhi 110 001.

3.   The Officer-in-Charge,
     The Are Accounts Office, Principal Controller of Defence Accounts
     (SC), Dehu Road 412 101.

4.   The Commandant
     29 Field Ammunition Deport, PIN 900 483, C/o 56 APO.

5.   The Principal Controller of Defence Accounts (Pensions)
     Draupati Ghat, Allahabad 211 003.        ... Respondents in OA 644/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   The Directorate General of EME(Civ-2)
     MGO's Branch, Integrated Headquarters of MoD(Army),
                               37               OA Nos.226/2020 & 177 other OAs

     Pin 900106 C/o 56 APO.

3.   The Commandant,
     512 Army Base Workshop, Khadki, Pune 411 003.

4.   The Principal Controller of Defence Accounts
     Southern Command No.1, Finance Road,
     Pune 411 001.                          ... Respondents in OA 645/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   Union of India, through the Secretary,
     Ministry of Personnel and Training, Department of Personnel
     and Training, North Block, Central Secretariat,
     New Delhi 110 001.

3.   The Office-in-Charge,
     The Area Accounts Office, Principal Controller of
     Defence Accounts (SC), Dehu Road - 412 101.

4.   The Commandant,
     29 Field Ammunition Depot - 900 483, C/o 56 APO.

5.   The Principal Controller of Defence Accounts (Pensions)
     Draupati Ghat, Allahabad - 211 003.      ... Respondents in OA 646/2019

1.   Bharat Sanchar Nigam Ltd.,
     Through Chairman & Managing Director,
     Bharat Sanchar Bhawan H C Mathur, Lane Janpath
     New Delhi 110 001.

2.   The Chief General Manager
     BSNL, Maharashtra Circle, Admn Building, Juhu Danda,
     Santacruz (W), Mumbai 400 054.

3.   The Chief Accounts officer (Claim) BSNL,
     Admn Building, Juhu Danda, Santacruz (W),
     Mumbai 400 054.                          ...    Respondents in OA 726/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   Union of India, through the Secretary,
     Ministry of Personnel and Training, Department of Personnel
     and Training, North Block, Central Secretariat,
     New Delhi 110 001.

3.   The Commandant, 512 Army Base Workshop,
     Khadki, Pune 411 003.

4.   The Principal Controller of Defence Accounts,
     Southern Command No.1 Finance Road,
                               38                OA Nos.226/2020 & 177 other OAs

     Pune 411 001.                             ...    Respondents in OA 741/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   Union of India, through the Secretary,
     Ministry of Personnel and Training, Department of Personnel
     and Training, North Block, Central Secretariat,
     New Delhi 110 001.

3.   The Commandant,
     512 Army Base Workshop, Khadki, Pune 411 003.

4.   The Principal Controller of Defence Accounts,
     Southern Command No.1 Finance Road,
     Pune 411 001.             `````... Respondents in OA 814/2019, 869/2019
                                                     & 900/2019.

1.   Union of India,
     represented by Secretary to Ministry of Public Grievance
     and Pensions, Department of Personnel and Training,
     Room No.278-A, North Block, New Delhi 110 001.

2.   Comptroller and Auditor General of India,
     9, Deen Dayal Upadhyay Marg,
     New Delhi 110 124.                      ...        Respondents in OA 815/2019

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi 110 011.

2.   Union of India, through the Secretary,
     Ministry of Personnel and Training, Department of Personnel
     and Training, North Block, Central Secretariat,
     New Delhi 110 001.

3.   The Commandant,
     National Defence Academy, Khadakwasla, Pune 411 023.

4.   The Principal Controller of Defence Accounts,
     Southern Command No.1 Finance Road,
     Pune 411 001.                            ... Respondents in OA 878/2019

1.   The Union of India, through the Secretary,
     Ministry of Information and Broadcasting, Room No.552,
     'A' Wing Shastri Bhawan, New Delhi 110 001.

2.   Directorate General
     All India Radio, Akashwani Bhawan, Parliament Street,
     New Delhi 110 001.

3.   Dy. Director General, All India Radio, H.P.T.,
     Malad (W), Mumbai.
                               39               OA Nos.226/2020 & 177 other OAs

4.   Station Director, All India Radio, Thibe Palure Road,
     Ratnagiri 415 612.                          ... Respondents in OA 135/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.278-A, North Block, New Delhi 110 001.

2.   Principal Commissioner of Customs,
     New Customs House, Ballard Estate, Fort,
     Mumbai 400 001.                          ...     Respondents in OA 227/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.278-A, North Block, New Delhi 110 001.

2.   Commissioner of Goods & Service Taxes
     Thane Commissionerate, Nav Parbhat Chambers
     Dadar (W), Mumbai 400 028.          ... Respondents in OA 228/2020


1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.278-A, North Block, New Delhi 110 001.

2.   Commissioner of GST & Central Excise & Customs,
     Pune 411 001.                       ... Respondents in OA 229/2020

1.   Union of India, represented by Secretary to
     Ministry of Public Grievance and Pensions,
     Department of Personnel and Training, Room No.112,
     North Block, New Delhi 110 001.

2.   Commissioner of CGST,
     1st Floor, 41/A GST Bhavan, Sassoon Road (Opposite Wadia
     College), Pune 411 001.                ... Respondents in OA 230/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.112, North Block, New Delhi 110 001.

2.   Principal Commissioner of Customs (General)
     Mumbai Customs Zone 1, New Customs House, Ballard
     Estate, Fort, Mumbai 400 001.          ... Respondents in OA 231/2020
                                                       & 242/2020


1.   Union of India, represented by Secretary to
     Ministry of Public Grievance and Pensions,
     Department of Personnel and Training, Room No.278-A,
     North Block, New Delhi 110 001.
                               40               OA Nos.226/2020 & 177 other OAs

2.   Principal Additional Director General of Goods and Service Tax
     Mumbai, 6th Floor 1 Aerocity, Andheri - Kurla Road,
     Sakinaka, Andheri East Mumbai 400 072. ... Respondents in OA 232/2020

1.   The Union of India,
     Through the Secretary to Ministry of Personnel Public
     Grievance and Pensions, Department of Personnel
     and Training, North Block, New Delhi 110 011.

2.   Commissioner of CGST,
     Palghar Commissionerate, GST Bhavan, Ploct No.C-24,
     Sector (E), Bandra Kurla Complex, Bandra (E),
     Mumbai 400051.                         ... Respondents in OA 233/2020

1.   The Union of India,
     Represented by Secretary to Ministry of Public
     Grievance and Pensions, Department of Personnel &
     Training, Room No.278-A, North Block,
     New Delhi 110 001.

2.   Commissioner of Goods & Services Taxes
     Audit III, Mumbai, 8th Floor, Lotus Info Centre,
     Parel, Mumbai 400 012.                      ... Respondents in OA 234/2020


1.   The Union of India,
     Represented by Secretary to Ministry of Public
     Grievance and Pensions, Department of Personnel &
     Training, Room No.278-A, North Block,
     New Delhi 110 001.

2.   Principal Commissioner of Customs,
     Jawaharlal Nehru Custom House, Nhava Sheva,
     Dist. Raigad, Maharashtra 400 707.     ... Respondents in OA 235/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.112, North Block, New Delhi 110 001.

2.   Commandant, Ordnance Depot,
     Talegaon Dabhade, Dist. Pune 410 506.      ... Respondents in OA 236/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.112, North Block, New Delhi 110 001.

2.   Principal Chief Commissioner of Central Goods & Service Taxes
     and Central Excise, Mumbai Zone, GST Bhavan, 115,
     MK Road, Church Gate, Mumbai 400 020. ... Respondents in OA 237/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
                               41               OA Nos.226/2020 & 177 other OAs

     Room No.278/-A, North Block, New Delhi 110 001.
             112

2.   Principal Commissioner of Customs (General)
     New Customs House, Ballard Estate, Fort,
     Mumbai 400 001.                           ... Respondents in OA 241/2020
                                                      & OA 238/2020.
1.   The Union of India,
     Represented by Secretary to Ministry of Public
     Grievance and Pensions, Department of Personnel and
     Training, Room No.278-A, North Block,
     New Delhi 110 001.

2.   Commissioner of Central Goods & Service Taxes,
     Thane Rural, 4th Floor, GST Bhavan, Plot No.24-C
     Sector (E), Bandra Kurla Complex, Bandra (East)
     Mumbai 400 051.                           ... Respondents in OA 239/2020

1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.278-A, North Block, New Delhi 110 001.

2.   Commandant, Ordnance Depot,
     Talegaon Dabhade, Dist. Pune 410 506.         ... Respondents in OA 240/2020


1.   Union of India,
     Represented by Secretary to Ministry of Public Grievance
     & Pensions, Department of Personnel & Training,
     Room No.278/-A, North Block, New Delhi 110 001.
               112

2.   Principal Commissioner of Customs (General)
     New Customs House, Ballard Estate, Fort,
     Mumbai 400 001.                          ... Respondents in OA 241/2020
                                                   & OA 238/2020.

1.   The Union of India, through the Secretary,
     Ministry of Home Affairs, Government of India,
     North Block, New Delhi 110 001.

2.   The Registrar General & Census Commissioner,
     Office of the Registrar General of India,
     Ministry of Home Affairs, Government of India, 2A,
     Mansingh Road, New Delhi 110 011.

3.   The Director,
     Directorate of Census Operation, Maharashtra,
     Second Floor, Exchange Building, Sir Shivsagar Ramgulam
     Marg, Ballard Estate, Mumbai 400 001.     ... Respondents in OA 431/2020
                                                                & 432/2020

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
                               42               OA Nos.226/2020 & 177 other OAs

     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST & CX, Audit-III,
     Mumbai Commissionerate, 8th Floor, Lotus Info Centre,
     Near Parel Railway Station, Parel East,
     Mumbai 400 012.                          ...     Respondents in OA 15/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST & CX, Navi Mumbai
     Commissionerate, 16th Floor, Satara Plaza, Palm
     Beach Road, Sector 19D, Vashi, Navi Mumbai,
     Maharashtra 400 703.                      ...     Respondents in OA 16/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner CGST & Central Excise,
     Aurangabad Commissionerate, N-5, CIDCO,
     Town Centre, Aurangabad - 431 003.      ... Respondents in OA 17/2021,
                                                 OA 24/2021 & 34/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of CGST & Central Excise,
     Bhiwandi, Commissionerate, Lotus Info Centre,
     Parel East, Mumbai 400 012.              ... Respondents in OA 18/2021
                                                     & 278/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.
                               43               OA Nos.226/2020 & 177 other OAs

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of Customs (Preventive),
     Mumbai Commissionerate,
     Mumbai Zone-III.                      ...        Respondents in OA 19/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of Central Excise, Mumbai -I,
     New Central Excise Building, Opp. Churchgate
     Station, Mumbai 400 020.                ...    Respondents in OA 20/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST,
     Nashik Commissionerate, Plot No.155,
     Sector P-34, Jaistha & Vaishak, CIDCO,
     Nashik 422 008.                        ...        Respondents in OA 21/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of Customs,
     Custom Zone-1, (General), New Custom House,
     Mumbai 400 001.                        ... Respondents in OA 22/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.
                               44               OA Nos.226/2020 & 177 other OAs


3.   Commissioner of Customs, Nagpur,
     GST Bhavan, Telangkhari, Nagpur 440 001. ... Respondents in OA 23/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Principal Commissioner of Customs,
     Customs Zone-I, New Custom House,
     Mumbai 400 001.                        ...          Respondents in OA 25/2021
                                                          & OA No.49/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner, Central GST & Central Excise,
     Aurangabad Commissionerate, N-5, Town CIDCO,
     Aurangabad - 431 003.                    ... Respondents in OA 26/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of Customs (G),
     JNCH, Nhava Sheva, Mumbai Zone-II,
     Maharashtra 400 707.                          ...   Respondents in OA 27/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of GST, Nashik, Plot No.155,
     Sector P-34, Jaistha & Vaishak,
     Nashik 422 008.                           ... Respondents in OA 28/2021

1.   The Union of India,
                                 45              OA Nos.226/2020 & 177 other OAs

     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of GST & Central Excise, Audit
     Raigad, 4th Floor, MTNL Building, Opp. Vashi
     Bus Depot, Sector 16-A, Vashi,
     Navi Mumbai 400 703.                       ... Respondents in OA 29/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner, Central Tax & Central Excise,
     Aurangabad Commissionerate, N-5, CIDCO,
     Town Centre, Aurangabad - 431 003.        ...       Respondents in OA 30/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST & CX,
     Audit-III, 8th floor, Lotus Info Centre,
     Near Parel Station, Parel (East),
     Mumbai 400 012.                            ...   Respondents in OA 31/2021
                                                    OA 271/2021 & OA 273/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner CGST,
     Aurangabad Commissionerate, N-5, CIDCO,
     Town Centre, Aurangabad - 431 003.      ...         Respondents in OA 32/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.
                               46               OA Nos.226/2020 & 177 other OAs


2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

4.   Commissioner of CGST & Central Excise,
     Thane 1, Navprabhat Chamber, Ranade Road,
     Dadar (West), Mumbai 400 028.           ...      Respondents in OA 33/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

5.   Principal Commissioner of Customs (Preventive),
     Jawaharlal Nehru Custom House, Nhava Sheva,
     Dist. Raigad, Maharashtra 400 707.          ... Respondents in OA 36/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

6.   Principal Commissioner of Customs (General),
     New Custom House, Ballard Estate,
     Mumbai 400 038.                        ...       Respondents in OA 37/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

7.   Principal Commissioner of Customs (P),
     Custom Zone-I, New Custom House,
     Ballard Estate, Mumbai 400 038.           ...    Respondents in OA 38/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
                               47               OA Nos.226/2020 & 177 other OAs

     New Delhi 110 001.

3.   Commissioner of Central Goods & Service Tax
     Pune 1 Commissionerate, Nashik, Plot No.155,
     Sector P-34, NH Jaistha & Vaishakh, CIDCO,
      Nashik - 422 008.                     ...     Respondents in OA 39/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of Customs (G),
     Mumbai Zone-I, New Custom House,
     Ballard Estate, Mumbai 400 001.        ...       Respondents in OA 40/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of Customs (General),
     New Custom House, Ballard Estate,
     Mumbai 400 001.                                ... Respondents in
                                             OAs 41/2021, 42/2021 & 44/2021.


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of Central Goods & Service Tax,
     Thane, Navprabhat Chamber, 4th Floor, Ranade Road,
     Dadar (West), Mumbai 400 028.             ... Respondents in OA 43/2021
                                                     & OA 33/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Skill Labour &
     Entrepreneurship, Shram Shakti Bhavan, Rafi Marg,
     New Delhi - 110 001.

2.   Director General (CFIP & Admi.),
     DGT, MSDE, Employment Exchange Building,
     Pusa Complex, New Delhi 110 012.
                               48                OA Nos.226/2020 & 177 other OAs


3.   Regional Director,
     National Skill Training Institute, V N Purav Marg,
     Eastern Express Highway, Sion,
     Chunabhatti, Mumbai 400 022.                 ... Respondents in OA 45/2021




1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Principal Commissioner of Customs,
     Custom Zone-I, New Custom House,
     Mumbai 400 001           ... Respondents in OA 47/2021 & OA 262/2021.


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Principal Commissioner of Customs,
     Custom Zone-II, Jawaharlal Nehru Custom House,
     Nava Sheva, Uran, Dist. Raigad 400 072.  ... Respondents in OA 48/2021


1.   The Union of India,
     Represented by Secretary to Ministry of Personnel Public
     Grievance and Pensions, Department of Personnel and
     Training, North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue,
     Room No.128 A, North Block, New Delhi 110 001.

3.   Principal Commissioner CGST, Thane Rural, 4th Floor,
     Central GST Bhavan, Plot No.24-C, Sector (E), Bandra Kurla Complex,
     Bandra (East), Mumbai 400 051.            ... Respondents in OA 50/2021


1.   Union of India, Represented by Secretary to Ministry of Public
     Grievance & Pensions, Department of Personnel & Training,
     Room No.112, North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue,
     Room No.128 A, North Block, New Delhi 110 001.
                               49               OA Nos.226/2020 & 177 other OAs

3.   Principal Chief Commissioner of Central Goods & Service Taxes
     and Central Excise, Mumbai Zone, GST Bhavan, 115,
     MK Road, Church Gate, Mumbai 400 020. ... Respondents in OA 51/2021


1.   The Union of India,
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pensions, Department of Personnel &
     Training, North Block, New Delhi - 110 011.

2.   Secretary, Department of Revenue,
     Room No.128-A, North Block, New Delhi 110 001.

3.   Principal Commissioner of Customs,
     Mumbai Customs Zone - 1, New Custom House,
     Ballard Estate, Fort, Mumbai 400 001.  ... Respondents in OA 52/2021


1.   The Union of India,
     Represented by Secretary to Ministry of Personnel Public
     Grievance and Pensions, Department of Personnel and
     Training, North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue,
     Room No.128 A, North Block, New Delhi 110 001.

3.   Commissioner of CGST & Central Excise,
     N-5, Town Centre, CIDCO, Aurangabad,
     Maharashtra, PIN 431003.               ...         Respondents in OA 53/2021


1.   The Union of India,
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pensions, Department of Personnel &
     Training, North Block, New Delhi - 110 011.

2.   Secretary, Department of Revenue,
     Room No.128-A, North Block, New Delhi 110 001.

3.   Principal Chief Commissioner CGST and Central Excise,
     Mumbai Zone, GST Bhavan, 115 MK Road, Opposite Church
     Gate Station, Mumbai 421 102.            ... Respondents in OA 54/2021


1.   The Union of India,
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pensions, Department of Personnel &
     Training, North Block, New Delhi - 110 011.

2.   Secretary, Department of Revenue,
     Room No.128-A, North Block, New Delhi 110 001.

3.   Principal Commissioner of Customs (General),
     New Custom House, Ballard Estate, Fort,
     Mumbai 400 001.                            ...   Respondents in OA 55/2021
                               50                  OA Nos.226/2020 & 177 other OAs



1.   Union of India, Represented by Secretary to
     Ministry of Personnel Public Grievance and Pensions
     Department of Personnel and Training,
     North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue,
     Room No.128-A, North Block, New Delhi 110 001.

3.   Principal Commissioner of Customs (Gen)
     Jawaharlal Nehru Customs House, Nhava Seva,
     Taluka Udan, Dist. Raigad, Mah. 400 707.   ... Respondents in OA 56/2021


1.   The Union of India,
     Through the Secretary, Govt. of India, Ministry of Communication,
     Dept. of Post, Dak Tar Bhawan, New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, Mumbai 400 001.

3.   The Senior Superintendent of Post Offices,
     Mumbai North Division, Vile Parle East,
     Mumbai 400 057.

4.   Director of Accounts, Postal Services,
     Nagpur 440 001.                               ... Respondents in OA 71/2021.

1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).

2.   The Commissioner of CGST,
     Pune -I Commissionerate, 41-A, ICE House, Sassoon Road,
     Opp. Wadia College, Pune 411 001. Email: [email protected]
     02026055790 (F).                          ... Respondents in OA 95/2021



1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).

2.   The Principal Commissioner of CGST,
     Pune -I Commissionerate, IInd Floor GST Bhavan,
     41-A, ICE House, Sassoon Road, Opp. Wadia
     College, Pune 411 001.
     Email: [email protected]
     02026051821 (F).                          ... Respondents in OA 96/2021


1.   Union of India, through Secretary (Revenue),
                              51               OA Nos.226/2020 & 177 other OAs

     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]      011-23092719 (F).

2.   The Principal Commissioner of CGST,
     Pune -I Commissionerate, IInd Floor GST Bhavan,
     41-A, ICE House, Sassoon Road, Opp. Wadia
     College, Pune 411 001.
     Email: [email protected]
      02026051821 (F).                        ... Respondents in OA 97/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]     011-23092719 (F).

2.   The Chief Commissioner of Goods & Service Tax
     CGST, AUDIT-I, Pune-I
     Address: II Floor, CGST Bhavan, 41/A Sassoon
     Road, Pune 411 001.
     Email: [email protected]
     Fax:02026055790.                        ...    Respondents in OA 98/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]     011-23092719 (F).

2.   The Principal Commissioner of CGST,
     Pune-I, GST Bhavan, ICE House, Sassoon Road,
     Opp. Wadia College, Pune 411 001.
     Email: [email protected]
     02026051820.                           ...     Respondents in OA 99/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).

2.   The Commissioner of Central Tax,
     Appeals - 1 Commissionerate, Pune
     Address: GST Bhavan, 3rd Floor, 'F' Wing,
     41/A, Sassoon Road, Opp: Wadia College,
     Pune 411 001. Email: [email protected]
     Fax: 020-26121082.                        ... Respondents in OA 100/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).
                               52               OA Nos.226/2020 & 177 other OAs

2.   The Commissioner of CGST,
     Audit-II Commissionerate,
     41-A, ICE House, Sassoon Road, Opp. Wadia
     College, Pune 411 001.
     Email: [email protected]
     02026055790     (F)                    ...       Respondents in OA 101/2021

1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).

2.   The Commissioner of CGST,
     Kolhapur Commissionerate, Vasant Plaza,
     Commercial Complex, 4th and 5th Floor,
     C.S.NO. 1079/2 K.H. Rajaram Road,
     Bagal Chowk, Kolhapur 416 001.          ...      Respondents in OA 102/2021

1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]       011-23092719 (F).

2.   The Chief Commissioner of CGST,
     Audit-II Commissionerate, 41-A, ICE House,
     Sassoon Road, Opp. Wadia College, Pune 411 001.
     Email: [email protected].
     02026055790 (F).                         ... Respondents in OA 103/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: 011-23092719 (F).

2.   Commissioner of Central Goods & Service Tax
     CGST, AUDIT-I PUNE - 1.
     Address: IV Floor, CGST Bhavan,
     41/A Sassoon Road, Pune 411 001.
     Email: 02026055790 (F).                 ... Respondents in OA 104/2021


1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]      011-23092719 (F).

2.   The Deputy Commissioner of GST,
     Division-II (Swargate), C-Wing,
     41-A, ICE House, Sassoon Road, Opp. Wadia
     College, Pune 411 001.
     Email: [email protected]
     02026055790       (F).                  ... Respondents in OA 105/2021

1.   Union of India, through Secretary (Revenue),
                               53               OA Nos.226/2020 & 177 other OAs

     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]     011-23092719 (F).

2.   The Deputy Commissioner of CGST,
     Pune-I (Talegaon) Division, Akurdi,
     Pune 411 044.
     Email: [email protected].
     Ph.no.2027653899.                           ... Respondents in OA 106/2021
1.   Union of India, through Secretary (Revenue),
     Ministry of Finance, Department of Revenue,
     North Block, New Delhi 110 001.
     Email: [email protected]      011-23092719 (F).

2.   The Commissioner, CGST,
     Kolhapur Commissionerate, Vasant Plaza,
     Commercial Complex, 4th and 5th Floor,
     C.S.No.1079/2 K.H. Rajaram Road, Bagal
     Chowk, Kolhapur 416 001.                ...      Respondents in OA 107/2021


1.   The Union of India, represented by Secretary to
     Ministry of Personnel Public Grievances and Pensions,
     Department of Personnel and Training,
     North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue, Room No.128 A,
     North Block, New Delhi 110 001.

3.   Principal Commissioner of CGST & Central Excise,
     Mumbai East, 9th floor, Lotus Info Centre,
     Near Parel Station, Parel (East),
     Mumbai 400 012.                            ... Respondents in OA 203/2021
                                                           & 214/2021.
1.   The Union of India,
     Through the Secretary to Ministry of Personnel Public
     Grievance and Pensions, Department of Personnel
     and Training, North Block, New Delhi 110 011.

2.   The Secretary,
     Department of Revenue, Room No.128 A, North Block,
     New Delhi 110 001.

3.   The Commissioner CGST,
     Palghar Commissionerate, Sector E, C-24, Utpad Shukl
     Bhavan, Bandra Kurla Complex,
     Mumbai 400051.                           ... Respondents in OA 204/2021


1.   The Union of India,
     Through the Secretary, Ministry of Railways,
     Railway Board, Rail Bhavan, New Delhi 110 011.

2.   The General Manager, 2' Floor of General Manager's
     Office Bldg., Central Railway, Mumbai CST 400 001.
                                54               OA Nos.226/2020 & 177 other OAs


3.   Chief Personnel Officer,
     1st floor of GM's Office Bldg., Central Railway,
     Mumbai - CST - 400 001.

4.   Divisional Railway Manager,
     Solapur Division of Central Railway, Solapur 413 003.

5.   Sr. Divisional Personnel Officer (Sr.DPO),
     DRM Office, Solapur Division Office,
     Modi Khana, Solapur 413 003. ... Respondents in OAs 217/2021 218/2021,
                                             219/2021, 220/2021 & 221/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General, Pune Region, Pune -411 001.

4.   The Superintendent of Post Offices,
     Pune City East Division, Market Yard PO Bldg.
     Pune 411 037. .                           ... Respondents in OA 232/2021

1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General, Pune Region, Pune -1.

4.   The Senior Superintendent of Post Offices,
     Satara Division, Satara - 415 001.         ... Respondents in OA 233/2021
                                                       & OA No.235/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General
     Goa Region, Panjim, Goa 401 3001.
                               55              OA Nos.226/2020 & 177 other OAs

4.   Superintendent of Post Offices,
     Ratnagiri Division,
     Ratnagiri - 415 612.                   ...      Respondents in OA 234/2021
                                                         & 236/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General
     Pune Region, Pune - 411 001.

4.   The Senior Superintendent of Post Offices,
     Pune City, East Division, Marketyard Post Office
     Building, Pune 411 037.                ...       Respondents in OA 237/2021


1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General
     Goa Region, Panjim, Goa 403 001.

4.   The Superintendent of Post Offices,
     Ratnagiri Division,
     Ratnagiri 415 612.          ... Respondents in OAs 238/2021 & 239/2021

1.   The Union of India,
     Through the Secretary, Ministry of Communication & I.T.,
     Dept. of Post, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, G.P.O.,
     Mumbai 400 001.

3.   The Postmaster General
     Goa Region, Panjim, Goa 403 001.

4.   The Superintendent of Post Offices,
     Sangli Postal Division,
     Sangli 416 416.                           ...   Respondents in OA 240/2021

1.   The Union of India, Through the Secretary, Ministry of Communication & IT.
                               56               OA Nos.226/2020 & 177 other OAs

     Dept. of Post, Dak Bhawan, Sansad Marg, New Delhi - 110 001.

2.   The Chief Postmaster General, Maharashtra Circle, GPO,Mumbai 400 001,

3.   The Postmaster General, Mumbai Region, Mumbai -01.

4.   The Director of Post Offices, Mumbai GPO, Mumbai -01.
                                              ... Respondents in OA 241/2021.

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     North Block,    New Delhi 110 001.

3.   Principal Commissioner of Customs,
     Custom Zone - I, New Custom House,
     Mumbai 400 001.                           ...    Respondents in OA 263/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     North Block,    New Delhi 110 001.

3.   The Principal Commissioner,
     Mumbai Central GST & CE, M.K. Road, Churchgate,
     Mumbai 400 020.                       ... Respondents in OA 264/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of CGST and Central Excise,
     Commissionerate, Palghar, Plot No.C-24, Sector E,
     Central GST Bhavan, Bandra Kurla Complex,
     Bandra (E),    Mumbai 400 051.            ... Respondents in OA 265/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of Customs (General),
     Air Cargo Complex, Sahar, Andheri,
                                57                 OA Nos.226/2020 & 177 other OAs

     Mumbai 400 059.                              ...    Respondents in OA 266/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of Customs (General),
     Mumbai Zone - II, Jawaharlal Nehru Custom
     House, Uran, Navi,
     Mumbai - 400 707.                       ...         Respondents in OA 267/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Additional Director General,
     Directorate of Revenue Intelligence MZU
     4th Floor, UTI Building, 13, Sir Vithaldas
     Thackersey Marg, New Marine Lines,
     Mumbai 400 020.                               ...   Respondents in OA 268/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner, CGST, Raigad, Sector 17 Khanda
     Colony, Panvel, Navi Mumbai 410 206.     ... Respondents in OA 269/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner,
     Central GST & Central Excise, Palghar, Plot No.C-24,
     Bandra Kurla Complex, Bandra (E),
     Mumbai 400 051.                            ... Respondents in OA 270/2021
                               58               OA Nos.226/2020 & 177 other OAs


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Principal Commissioner of Customs (General)
     Custom Zone-I, New Custom House,
     Mumbai 400 001.                         ... Respondents in OA 272/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST & Central Excise,
     Mumbai West, Commissionerate, 1st Floor,
     Mahavir Jain Vidyalaya, Juhu Lane, Andheri (W),
     Mumbai 400 058.                          ... Respondents in OA 274/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Chief Commissioner of Customs,
     Zone 1, New Custom House,
     Ballard Estate, Mumbai 400 001.           ...    Respondents in OA 275/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of CGST & Central Excise,
     Mumbai East, 9th floor, Lotus Info Centre,
     Near Parel Station, Parel (East),
     Mumbai 400 012.                            ... Respondents in OA 276/2021

1.   The Union of India,
                               59               OA Nos.226/2020 & 177 other OAs

     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner Service Tax, Audit II,
     Lotus Info Centre, Near Parel Station,
     Mumbai 400 012.                         ...      Respondents in OA 277/2021

1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of CGST & Central Excise,
     Navi Mumbai, 16th Floor, Satara Plaza, Palm Beach
     Road, Sector - 19, Vashi, Navi,
     Mumbai 400 705.                            ... Respondents in OA 279/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Principal Commissioner of Customs,
     Custom Zone-I, New Custom House,
     Ballard Estate, Mumbai 400 001.           ...    Respondents in OA 280/2021



1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of Central Excise (GST),
     8th Floor, Piramal Chamber, Jijibhoy Lane,
     Lalbaug Parel, Mumbai 400 12.              ...   Respondents in OA 281/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.
                               60                OA Nos.226/2020 & 177 other OAs


2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   The Commissioner of Customs (General),
     Custom Zone-III, Air Cargo Complex,
     Mumbai 400 099.                        ...        Respondents in OA 282/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST & Central Excise,
     Thane, Navaprabhat Chamber, Ranade Road,
     Near D' Silva School, Dadar (West),
     Mumbai 400 028.                ... Respondents in OA 35/2021 & 283/2021


1.   The Union of India,
     Through the Secretary, Ministry of Finance,
     South Block, New Delhi - 110 001.

2.   Central Board of Indirect Taxes and Customs,
     Through its Chairman, North Block,
     New Delhi 110 001.

3.   Commissioner of CGST,
     Thane Commissioner, 4th Floor, Navaprabhat
     Chambers, Ranade Road, Dadar (West),
     Mumbai 400 028.                          ...      Respondents in OA 284/2021

1.   The Union of India,
     Through the Secretary, Ministry of Defence,
     South Block, New Delhi - 110 001.

2.   The Chief of the Naval Staff,
     Integrated Headquarters of MOD (Navy), Director of Civilian
     Personnel Services, R.No.101, Talkatora Stadium Annexe,
     New Delhi 110 001.

3.   The Flag Officer Commanding-in-Chief,
     Headquarters, Western Naval Command, Ballard Pier,
     Near Tiger Gate, Mumbai 400 001.      ... Respondents in OA 317/2021

1.   Union of India, Represented by Secretary to Ministry of Public
     Grievance & Pensions, Department of Personnel & Training,
     Room No.112, North Block, New Delhi 110 001.

2.   Secretary, Department of Revenue,
                               61                OA Nos.226/2020 & 177 other OAs

     Room No.128 A, North Block, New Delhi 110 001.

3.   Principal Chief Commissioner of Central Goods & Service Taxes
     Pune I, Commissionerate, 41/A, CGST Bhawan, Sasoon Road,
     Pune, Maharashtra, Pin 411 001.          ... Respondents in OA 391/2021

1.   Union of India, through the Secretary,
     Ministry of Labour & Employment, Shram Shakti Bhawan,
     Rafi Marg, New Delhi 110 001.

2.   Director General of Employment & Training,
     Shram Shakti Bhawan, Rafi Marg, New Delhi 110 001.

3.   Deputy Director,
     National Service Centre for Differently Abled,
     Advanced Training Institute Campus, V.N. Purav Marg,
     Eastern Express Highway, Sion, Chunabhatti,
     Mumbai 400 022.                            ... Respondents in OA 538/2021

1.   Union of India, through the Secretary,
     Ministry of Railways, Railway Board, Rail Bhavan,
     New Delhi 110 011.

2.   The General Manager, Central Railway, 2nd Floor of GM's Office,
     CSMT, Mumbai 400 001.

3.   Chief Personnel Officer, Central Railway, 1st Floor of G.M. Office
     Building, CSMT, Mumbai 400 001.

4.   Chief Workshop Manager, Central Railway Carriage Workshop,
     Matunga, Mumbai 400 019.

5.   Dy. Chief Personnel Officer, Central Railway Carriage Workshop.
     Matunga, Mumbai 400 019.                   ... Respondents in OA 567/2021

1.   The Union of India,
     Through the Secretary, Ministry of Railways,
     Railway Board, Rail Bhavan, New Delhi 100 001.

2.   General Manager, Central Railway,
     Head Quarter Office, Mumbai, CSMT 400 001.

3.   Principal Chief Personnel Officer,
     General Manager's Office, Central Railway -
     Head Quarter Office, Mumbai CSMT -
     400 001.                              ... Respondents 1 to 3 in OA 585/2021

4.   F.A.&C.A.O., Central Railway,
     New Admn. Building 3rd Floor, D.N. Road, Head Office,
     Mumbai CSMT - 400 001.             ... Respondents 1 to 4 in OA 584/2021

5.   Divisional Railway Manager, Central Railway,
     DRM's Office, Solapur 413004. ... Respondents 1 to 5 in OA 580/2021,
                                    581/2021, 582/2021, 583/2021 & 666/2022.
                                62               OA Nos.226/2020 & 177 other OAs

1.   The Union of India,
     Through the Secretary, Ministry of Railways,
     Railway Board, Rail Bhavan, New Delhi 100 001.

2.   The General Manager, 2nd Floor of General Manager's
     Office Bldg., Central Railway, Mumbai CSTM 400 001.

3.   Chief Personnel Officer, 1st Floor of GM's Office Bldg.,
     Central Railway, Mumbai CSMT 400 001.

4.   Dy. Chief Personnel Officer (Gaz.), 1st Floor of GM's
     Office Bldg., Central Railway, CSMT Mumbai 400 001.

5.   Divisional Railway Manager, Pune Division of Central
     Railway, Pune 411 001.

6.   Sr. Divisional Personnel Officer (Sr. DPO), DRM Office,
     Pune Division, Pune 411 001.           ...      Respondents in OA 596/2021.


1.   Union of India, through the Secretary,
     Ministry of Personnel, Public Grievances & Pensions,
     (Department of Personnel & Training), North Block,
     New Delhi 110 001. Email [email protected] ph. 011-23094542.

2.   The Commissioner, CGST Audit-I,
     4th Floor CGST House, 41A, Sassoon Road, Pune 411 001,
     Email:[email protected].
     Ph.No.020-26055790.          ... Respondents in OA 610/2021 & 617/2021

1.   The Union of India,
     Through the Secretary, Ministry of Railways,
     Railway Board, Rail Bhavan, New Delhi - 110 011.

2.   General Manager, Central Railway,
     Head Quarter Office, Mumbai, CSMT 400 001.

3.    Divisional Railway Manager,
      Central Railway, DRM's Office, Solapur,
      - 413 004 (Maharashtra). ... Respondents in OA 656/2021, OA 657/21, OA
658/21, OA 659/21, 660/21, 661/21, 662/21, OA 663/21, OA 664/21 & OA 665/21.

1.   The Union of India,
     Through the Secretary, Ministry of Railways,
     Railway Board, Rail Bhavan, New Delhi 100 001.

2.   General Manager, Central Railway,
     Head Quarter Office, Mumbai, CSMT 400 001.

3.   Principal Chief Personnel Officer,
     General Manager's Office, Central Railway -
     Head Quarter Office, Mumbai CSMT -
     400 001.

4.   Divisional Railway Manager, Central Railway,
                               63                OA Nos.226/2020 & 177 other OAs

     DRM's Office, Mumbai, CSMT 001.          ... Respondents in OA 689/2021 &
                                                                 OA 289/2022.

1.   The Union of India,
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pensions, (Department of Personnel &
     Training), North Block, New Delhi - 110 011.
     Email:[email protected]. Ph.no.011-23094542.

2.   The Deputy Commissioner,
     Kendriya Vidyalaya Sangathan, IIT Campus,
     Powai, Mumbai 400 076. Ph.No.022-25722328.
     Email: [email protected].         ... Respondents in OA 705/2021

1.   The Union of India, Through the Secretary, M/o Railways, Railway
     Board, Rail Bhavan, New Delhi 110 011.

2.   The General Manager, 2nd Floor of General Manager's Office Bldg.,
     Central Railway, Mumbai, CST 400 001.

3.   Chief Personnel Officer, 1st Floor of GM' office Bldg., Central Railway,
     Mumbai CST 400 001.

4.   Divisional Railway Manager, Bhusawal Division of Central Railway at
     Post - Bhusawal (Dist. Jalgaon ) 425 201.

5.   Sr. Divisional Personnel Officer (Sr. DPO), DRM Office, Bhusawal
     Division Office, Bhusawal 425 201.           ... Respondents in OA 288/2022
                                                       & OA No.720/2021.

1.   The Union of India, Through the Secretary, Dept. of Posts, Ministry of
     Communications & IT, Sansad Marg New Delhi 110 001.

2.   The Chief Postmaster General
     Maharashtra Circle, GPO Building, Mumbai 400 001.

3.   The Postmaster General, Pune Region 411 001.

4.   The Supdt. of Railway Mail Service, 'B' Division, Pune 411 001.

5.   The Head Record Officer (Accounts)
     Railway Mail Service, 'B' Division, Pune 411 001.    ... Respondents in OA
                                                          723/2021 & 724/2021.

1.   The Union of India, Through the Secretary, Ministry of Communication &
     I.T., Sansad Marg, New Delhi - 110 001.

2.   The Chief Postmaster General, Maharashtra Circle, G.P.O.,Mumbai 400 001.

3.   The Postmaster General, Pune Region, Pune -411 001.

4.   The Superintendent of Post Offices, Pune City East Division, Pune 411 037.

5.   The Senior Postmaster, Pune Head Office, Pune 411 001. ... Respondents in
                                                               OA 725/2021
                                64               OA Nos.226/2020 & 177 other OAs


1.   The Union of India, Through the Secretary, M/o Communications & IT,
     Dak Bhavan, Sansad Marg, New Delhi 110 001.

2.   The Secretary, Ministry of Personnel Public Grievance and Pension,
     Dept of Personnel and Training, North Block, New Delhi 100 001.

3.   The Chief Post Master General, Maharashtra Circle, Mumbai 400 001.

4.   The Post Master General, Maharashtra Circle, Mumbai 400 001.

5.   The Superintendent of RMS B Division, Pune 411 001.        ... Respondents in
                                                                   OA 732/2021.

1.   Union of India, through the Secretary,
     Ministry of Railways, Railway Board, Rail Bhavan,
     New Delhi 110 001.

2.   The General Manager, 2nd Floor of General Manager's Office
     Bldg., Central Railway, Mumbai CST 400 001.

3.   Chief Personnel Officer, 1st Floor of GM's Office Bldg.,
     Central Railway, Mumbai CST - 400 001.

4.   Chief Admn. Officer (CAO) (Const.) Central Railway,
     FA&CAO's Building, CSMT, Mumbai 400 001.

5.   Dy. CPO (Const.) CAO(C)'s Office, Central Railway,
     CSMT, Mumbai 400 001.                   ... Respondents in OA 752/2021


1.   The Union of India, Through the Secretary, Dept. of Post, Dak Tar Bhawan,
     M/o Communications & IT, Sansad Marg, New Delhi 110 001.

2.   The Chief Postmaster General, Maharashtra Circle, Mumbai 400 001.

3.   The Postmaster General, Aurangabad Region, Aurangabad 431 002.

4.   The Senior Superintendent of Post Offices, Aurangabad Division,
     Aurangabad     431 001.                    ... Respondents in OA 757/2021.


1.   The Union of India,
     Through the Secretary, Ministry of Personnel, Public
     Grievance and Pensions, (Department of Personnel &
     Training), North Block, New Delhi - 110 011.
     Email:[email protected]. Ph.no.011-23094542.

2.   The Commissioner, CGST Pune-I,
     1st Floor CGST House, 41A, Sasoon Road,
     Pune 411 001, Email:[email protected].
     Ph.No.020-26051820.                     ... Respondents in OA 798/2021

1.   Director,
     Bhaba Atomic Research Centre, Central Complex, Tromby, Mumbai40085.
                                65               OA Nos.226/2020 & 177 other OAs

                                                  ...    Respondents in OA 47/2022

1.   Union of India, through the Secretary, Ministry of Railways, Railway
     Board, Rail Bhavan, New Delhi 110 001.

2.   The General Manager, 2nd Floor of General Manager's Office
     Bldg., Central Railway, Mumbai CST 400 001.

3.   Chief Personnel Officer, 1st Floor of GM's Office Bldg.,
     Central Railway, Mumbai CST - 400 001.

4.   Chief Admn. Officer (CAO) (Const.) Central Railway,
     FA&CAO's Building, CSMT, Mumbai 400 001.

5.   Dy. CPO (Const.) CAO(C)'s Office, Central Railway,
     CSMT, Mumbai 400 001.                     ... Respondents in OA 54/2022

1.   The Union of India, Through the Secretary, Govt. of India, Ministry of
     Communication, Dept. of Posts, Dak Bhawan, Sansad Marg,
     New Delhi - 110 001, Email - [email protected].

2.   The Chief Postmaster General, Maharashtra Circle, 2nd Floor, Mumbai GPO,
     Old Building, Mumbai 400 001, Emai ID [email protected].

3.   The Postmaster General, Mumbai Region, 1st Floor, Mumbai GPO, Mumbai
     400 001, Email ID - [email protected].
                                               ... Respondents in OA 71/2022

1.   The Union of India, through the Secretary, Ministry of External Affairs,
     South Block, New Delhi 110 011. Email - [email protected]

2.   The Joint Secretary(P.S.P.) And Chief Passport Officer,
     Ministry of External Affairs, New Delhi 110 011, Email-
     [email protected].

3.   The Regional Passport Officer, Manish Commercial Centre, 216-A,
      Dr. Annie Besant Road, Mumbai 400 030, Email
      [email protected].                  ... Respondents in OA 335/2022

1.   The Union of India, Through the Secretary, Ministry of Defence,
     South Block, New Delhi - 110 001.

2.   The Union of India, through the Secretary, Ministry of Personnel, Public
     Grievances and Pension, Dept. of Personnel & Training, North Block,
     New Delhi 110 011.

3.   The Flag Officer Commanding-in-Chief, Western Naval Command,
     Headquarter, Mumbai 400 023.
4.   The Admiral Superintendent, Naval Dockyard, Lion Gate, Mumbai 400
     023.
5.   The Senior Manager (Personnel) for Admiral Superintendent, Naval
     Dockyard, Lion Gate, Mumbai 400 023.      ... Respondents in OA 347/2022

1.   The Union of India, Through the Secretary, M/o Railways, Railway
     Board, Rail Bhavan, New Delhi 110 011.
                                 66               OA Nos.226/2020 & 177 other OAs


2.    The General Manager, 2nd Floor of General Manager's Office Bldg.,
      Central Railway, Mumbai, CST 400 001.

3.    Principal Chief Personnel Officer, 1st Floor of GM' office Bldg., Central
      Railway, Mumbai CST 400 001.

4.    Divisional Railway Manager, Bhusawal Division of Central Railway at
      Post - Bhusawal (Dist. Jalgaon ) 425 201. ... Respondents in OA 967/2022


1.    The Union of India, Through the Secretary, Ministry of Railways,
      Railway Board, Rail Bhavan New Delhi 110 001.

2.    The General Manager, 2nd Floor of General Manager's Office Bldg.,
      Central Railway, Mumbai CST 400 001.

3.    Chief Personnel Officer, 1st Floor of GM's Office Bldg., Central Railway,
      Mumbai CST - 400 001.

4.    Divisional Railway Manager, Solapur Divisional Office, Central
      Railway, Solapur 413 001.

5.    Sr. Divisional Personnel Officer, Solapur Divisional Office,
      Central Railway at Solapur 413 001.        ... Respondents in OA 99/2023,
                                                             990/2022 & 06/2023.
(Advocate Shri R.R. Shetty, Shri V.B. Joshi, Shri N.K. Rajpurohit, Shri D.A. Dube,
Shri A.M. Sethna, Mrs. N.V. Masurkar, Dr. Vinay Masurkar, Shri P. Khosla,
Shri B.K. Ashok, Shri M.A. Kumar, Shri S. Walavalkar, Shri Sachin Patil)

                                     ORDER

Mrs. Harvinder Kaur Oberoi:-

Applicants feeling aggrieved and dissatisfied by the action of the respondents in not granting them annual increment on the ground that they had retired on 30 th June and were not in service on 01st July, had approached the Tribunal seeking grant of annual increment as according to them the said increment accrued to them in view of the services rendered by them prior to the date of accrual of the said increment. The issue was raised before many High Courts and Tribunals and there were divergent views on the same. Ultimately, vide the order and judgment dated 11.04.2023 in Civil Appeal No.2471 of 2023, titled as The Director (Admn. And HR) KPTCL & Ors. vs. C.P. Mundinamani & Ors., the issue has finally been given rest by the Apex Court in the following terms:
67 OA Nos.226/2020 & 177 other OAs
"6. The short question which is posed for the consideration of this Court is whether an employee who has earned the annual increment is entitled to the same despite the fact that he has retired on the very next day of earning the increment?
6.1 In the present case, the relevant provision is Regulation 40(1) of the Regulations which reads as under: -
"Drawals and postponements of increments 40(1) An increment accrues from the day following that on which it is earned. An increment that has accrued shall ordinarily be drawn as a matter of course unless it is withheld. An increment may be withheld from an employee by the competent authority, if his conduct has not been good, or his work has not been satisfactory. In ordering the withholding of an increment, the withholding authority shall state the period for which it is withheld, and whether the postponement shall have the effect of postponing future increments."

6.2 It is the case on behalf of the appellants that the word used in Regulation 40(1) is that an increment accrues from the day following that on which it is earned and in the present case the increment accrued on the day when they retired and therefore, on that day they were not in service and therefore, not entitled to the annual increment which they might have earned one day earlier. It is also the case on behalf of the appellants that as the increment is in the form of incentive and therefore, when the employees are not in service there is no question of granting them any annual increment which as such is in the form of incentive.

6.3 At this stage, it is required to be noted that there are divergent views of various High Courts on the issue involved. The Full Bench of the Andhra Pradesh High Court, the Himachal Pradesh High Court and the Kerala High Court have taken a contrary view and have taken the view canvassed on behalf of the appellants. On the other hand, the Madras High Court in the case of P. Ayyamperumal (supra); the Delhi high Court in the case of Gopal Singh Vs. Union of India and Ors. (Writ Petition (C) No. 10509/2019 decided on 23.01.2020); the Allahabad High Court in the case of Nand Vijay Singh and Ors. Vs. Union of India and Ors. (Writ A No. 13299/2020 decided on 29.06.2021); the Madhya Pradesh High Court in the case of Yogendra Singh Bhadauria and Ors. Vs. State of Madhya Pradesh; the Orissa High Court in the case of AFR Arun Kumar Biswal Vs. State of Odisha and Anr. (Writ Petition No. 17715/2020 decided on 30.07.2021); and the Gujarat High Court in the case of State of 68 OA Nos.226/2020 & 177 other OAs Gujarat Vs. Takhatsinh Udesinh Songara (Letters Patent Appeal No. 868/2021) have taken a divergent view than the view taken by the Full Bench of the Andhra Pradesh High Court and have taken the view that once an employee has earned the increment on completing one year service he cannot be denied the benefit of such annual increment on his attaining the age of superannuation and/or the day of retirement on the very next day.

6.4 Now so far as the submission on behalf of the appellants that the annual increment is in the form of incentive and to encourage an employee to perform well and therefore, once he is not in service, there is no question of grant of annual increment is concerned, the aforesaid has no substance. In a given case, it may happen that the employee earns the increment three days before his date of superannuation and therefore, even according to the Regulation 40(1) increment is accrued on the next day in that case also such an employee would not have one year service thereafter. It is to be noted that increment is earned on one year past service rendered in a time scale. Therefore, the aforesaid submission is not to be accepted.

6.5 Now, so far as the submission on behalf of the appellants that as the increment has accrued on the next day on which it is earned and therefore, even in a case where an employee has earned the increment one day prior to his retirement but he is not in service the day on which the increment is accrued is concerned, while considering the aforesaid issue, the object and purpose of grant of annual increment is required to be considered. A government servant is granted the annual increment on the basis of his good conduct while rendering one year service. Increments are given annually to officers with good conduct unless such increments are withheld as a measure of punishment or linked with efficiency. Therefore, the increment is earned for rendering service with good conduct in a year/specified period. Therefore, the moment a government servant has rendered service for a specified period with good conduct, in a time scale, he is entitled to the annual increment and it can be said that he has earned the annual increment for rendering the specified period of service with good conduct. Therefore, as such, he is entitled to the benefit of the annual increment on the eventuality of having served for a specified period (one year) with good conduct efficiently. Merely because, the government servant has retired on the very next day, how can he be denied the annual increment which he has earned and/or is entitled to for rendering the service with good conduct and efficiently in the preceding one year. In the case of Gopal Singh (supra) in paragraphs 20, 23 and 24, the Delhi High 69 OA Nos.226/2020 & 177 other OAs Court has observed and held as under: -

(para 20) "Payment of salary and increment to a central government servant is regulated by the provisions of F.R., CSR and Central Civil Services (Pension) Rules. Pay defined in F.R. 9(21) means the amount drawn monthly by a central government servant and includes the increment. A plain composite reading of applicable provisions leaves no ambiguity that annual increment is given to a government servant to enable him to discharge duties of the post and that pay and allowances are also attached to the post. Article 43 of the CSR defines progressive appointment to mean an appointment wherein the pay is progressive, subject to good behaviour of an officer. It connotes that pay rises, by periodical increments from a minimum to a maximum. The increment in case of progressive appointment is specified in Article 151 of the CSR to mean that increment accrues from the date following that on which it is earned. The scheme, taken cumulatively, clearly suggests that appointment of a central government servant is a progressive appointment and periodical increment in pay from a minimum to maximum is part of the pay structure. Article 151 of CSR contemplates that increment accrues from the day following which it is earned. This increment is not a matter of course but is dependent upon good conduct of the central government servant. It is, therefore, apparent that central government employee earns increment on the basis of his good conduct for specified period i.e. a year in case of annual increment. Increment in pay is thus an integral part of progressive appointment and accrues from the day following which it is earned." (para 23) "Annual increment though is attached to the post & becomes payable on a day following which it is earned but the day on which increment accrues or becomes payable is not conclusive or determinative. In the statutory scheme governing progressive appointment increment becomes due for the services rendered over a year by the government servant subject to his good behaviour. The pay of a central government servant rises, by periodical increments, from a minimum to the maximum in the prescribed scale. The entitlement to receive increment therefore crystallises when the 70 OA Nos.226/2020 & 177 other OAs government servant completes requisite length of service with good conduct and becomes payable on the succeeding day."
(para 24) "In isolation of the purpose it serves the fixation of day succeeding the date of entitlement has no intelligible differentia nor any object is to be achieved by it. The central government servant retiring on 30th June has already completed a year of service and the increment has been earned provided his conduct was good. It would thus be wholly arbitrary if the increment earned by the central government employee on the basis of his good conduct for a year is denied only on the ground that he was not in employment on the succeeding day when increment became payable."
"In the case of a government servant retiring on 30th of June the next day on which increment falls due/becomes payable looses significance and must give way to the right of the government servant to receive increment due to satisfactory services of a year so that the scheme is not construed in a manner that if offends the spirit of reasonableness enshrined in Article 14 of the Constitution of India. The scheme for payment of increment would have to be read as whole and one part of Article 151 of CSR cannot be read in isolation so as to frustrate the other part particularly when the other part creates right in the central government servant to receive increment. This would ensure that scheme of progressive appointment remains intact and the rights earned by a government servant remains protected and are not denied due to a fortuitous circumstance."

6.6 The Allahabad High Court in the case of Nand Vijay Singh (supra) while dealing with the same issue has observed and held in paragraph 24 as under: -

"24. Law is settled that where entitlement to receive a benefit crystallises in law its denial would be arbitrary unless it is for a valid reason. The only reason for denying benefit of increment, culled out from the scheme is that the central government servant is not holding the post on the day when the increment becomes payable. This cannot be a valid ground for denying increment since the day following the date on which increment is earned only serves the purpose of ensuring completion of a year's service with good conduct and no other 71 OA Nos.226/2020 & 177 other OAs purpose can be culled out for it. The concept of day following which the increment is earned has otherwise no purpose to achieve. In isolation of the purpose it serves the fixation of day succeeding the date of entitlement has no intelligible differentia nor any object is to be achieved by it. The central government servant retiring on 30th June has already completed a year of service and the increment has been earned provided his conduct was good. It would thus be wholly arbitrary if the increment earned by the central government employee on the basis of his good conduct for a year is denied only on the ground that he was not in employment on the succeeding day when increment became payable. In the case of a government servant retiring on 30th of June the next day on which increment falls due/becomes payable looses significance and must give way to the right of the government servant to receive increment due to satisfactory services of a year so that the scheme is not construed in a manner that if offends the spirit of reasonableness enshrined in Article 14 of the Constitution of India. The scheme for payment of increment would have to be read as whole and one part of Article 151 of CSR cannot be read in isolation so as to frustrate the other part particularly when the other part creates right in the central government servant to receive increment. This would ensure that scheme of progressive appointment remains intact and the rights earned by a government servant remains protected and are not denied due to a fortuitous circumstance."

6.7 Similar view has also been expressed by different High Courts, namely, the Gujarat High Court, the Madhya Pradesh High Court, the Orissa High Court and the Madras High Court. As observed hereinabove, to interpret Regulation 40(1) of the Regulations in the manner in which the appellants have understood and/or interpretated would lead to arbitrariness and denying a government servant the benefit of annual increment which he has already earned while rendering specified period of service with good conduct and efficiently in the last preceding year. It would be punishing a person for no fault of him. As observed hereinabove, the increment can be withheld only by way of punishment or he has not performed the duty efficiently. Any interpretation which would lead to arbitrariness and/or unreasonableness should be avoided. If the interpretation as suggested on behalf of the appellants and the view taken by the Full Bench of the Andhra Pradesh High 72 OA Nos.226/2020 & 177 other OAs Court is accepted, in that case it would tantamount to denying a government servant the annual increment which he has earned for the services he has rendered over a year subject to his good behaviour. The entitlement to receive increment therefore crystallises when the government servant completes requisite length of service with good conduct and becomes payable on the succeeding day. In the present case the word "accrue" should be understood liberally and would mean payable on the succeeding day. Any contrary view would lead to arbitrariness and unreasonableness and denying a government servant legitimate one annual increment though he is entitled to for rendering the services over a year with good behaviour and efficiently and therefore, such a narrow interpretation should be avoided. We are in complete agreement with the view taken by the Madras High Court in the case of P. Ayyamperumal (supra); the Delhi High Court in the case of Gopal Singh (supra); the Allahabad High Court in the case of Nand Vijay Singh (supra); the Madhya Pradesh High Court in the case of Yogendra Singh Bhadauria (supra); the Orissa High Court in the case of AFR Arun Kumar Biswal (supra); and the Gujarat High Court in the case of Takhatsinh Udesinh Songara (supra). We do not approve the contrary view taken by the Full Bench of the Andhra Pradesh High Court in the case of Principal Accountant-General, Andhra Pradesh (supra) and the decisions of the Kerala High Court in the case of Union of India Vs. Pavithran (O.P.(CAT) No. 111/2020 decided on 22.11.2022) and the Himachal Pradesh High Court in the case of Hari Prakash Vs. State of Himachal Pradesh & Ors. (CWP No. 2503/2016 decided on 06.11.2020).

7. In view of the above and for the reasons stated above, the Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed. However, in the facts and circumstances of the case, there shall be no order as to costs.

I.A. No. 149091/2022 stands disposed of in terms of the above".

(emphasis supplied)

2. Today, counsel for the parties submit that as the issue has finally be decided by the Apex Court, nothing remains in the present 73 OA Nos.226/2020 & 177 other OAs OAs, but to allow the same as per directions given by the Apex Court.

3. In view of the above submissions and in the light of the directions of the Apex Court in the order and judgment dated 11.04.2023 in Civil Appeal No.2471 of 2023, titled as The Director (Admn. And HR) KPTCL & Ors. vs. C.P. Mundinamani & Ors., the present batch of OAs are allowed and respondents are directed to grant the annual increment to the applicants, accrued to them on retirement, within a period of three months from the date of receipt of a certified copy of this order.

4. Pending MAs, if any, also stand disposed of. No costs.

(Shri Krishna)                           (Harvinder Kaur Oberoi)
 Member (A)                                   Member (J)


     /sk/