Central Administrative Tribunal - Mumbai
Navinchandra Biwa Palav vs Central Excise And Customs on 22 July, 2025
1 OA No.962/2023
CENTRAL ADMINISTRATIVE TRIBUNAL,
MUMBAI BENCH, MUMBAI
ORIGINAL APPLICATION No.962 OF 2023
Dated this Tuesday, the 22nd day of July, 2025
CORAM : HON'BLE MR. SHRI KRISHNA, MEMBER (A)
HON'BLE MR. UMESH GAJANKUSH, MEMBER (J)
1. Navinchandra Bhiwa Palav (S/o Bhiwa Gopal Palav),
date of birth: 08.09.1956, age: 67 years 2 months
Retired as: Superintendent, CGST & CX., (Group "B" post)
From the office of CGST & C Ex. Palghar Commissionerate
and residing at: 1/101, Sanskruti Bldg., 90 feet road,
Thakur complex, Kandivali (east), Mum 400 101,
State of Maharashtra, Email ID : [email protected],
cell: 9004025122, 9004025123.
2. Anjan Chanda (s/o C C Chanda)
date of birth: 08.01.1969, age: 54 years 10 months,
worked as: Retired as Superintendent,
CGST & CX. (Group "B" post)
From the office of: CGST & C Ex. Mumbai West
Commissionerate, Mumbai and residing at: Clifton 2304,
One Hiranandani Park, G B Road, Thane (W)-400607,
Email id:[email protected],
cell: 7977214081, 9821234671.
3. Rajiv Kumar (s/o Rajendra Prasad Rai)
date of birth: 10.01.1969, age: 54 years 10 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of Principal Chief Commissioner Mumbai Zone
and residing at 901, Dandelia Building, Acme Ozone,
Phase 2, Khewra circle, Mapada,
Thane west, 400607, (Maharashtra State)
Email id: [email protected],
cell: 9930036890, 9833030345.
Khushboo
Digitally signed by Khushboo Mittal Gupta
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
4. Rajesh Kumar date of (S/o Shri Kaushal Kishore)
birth: 01.11.1970, age: 53 years, Working as: Superintendent,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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2 OA No.962/2023
CGST & CX. (Group "B" post) in the office of CGST & C Ex.
Audit I Commissionerate, Mumbai and
residing at Flat no 163, Florence, Kotiyard,
Pokharan Road o.2, Thane west, State of Maharashtra,
email id: [email protected],
cell: 9892711522 /9833527951.
5. Rajan Digambar Dewoolkar
(s/o Digambar Pandurang Dewoolkar),
date of birth: 06.06.1966, age :57 years 05 months,
Working as: Superintendent CGST & CX, (Group "B" post)
in the office of CGST & C Ex Mumbai South
Commissionearate and residing at: B901 Radha Madhav
Radha Residency CHS near Sidharth Nagar Borivali East
Mumbai 400066, State of Maharashtra,
email id: [email protected],
cell: 8779446609/8828271394.
6. Nivedita Nair (D/o K K Thankappan)
date of birth: 12.02.1970, age- 53 years 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Mumbai South
Commissionerate and residing at: B-2/302, Jamunotri Sadan,
Bangur Nagar, Goregaon (W), Mumbai-400 104,
State of Maharashtra, email id: [email protected],
cell: 9987400999.
7. SHEELA GOPALAKRISHNAN NAIR
(W/o Gopalakrishnan Nair)
date of birth: 23.07.1971, age:52 years 04 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South
Commissionerate and residing at: 2A 503 NG SUNCITY
PHASE 2 CHS LTD, Thakur Village, Kandivali East,
mumbai-400101, State of Maharashtra,
email id: [email protected], cell: 9890280456.
8. Neeta Mahender Ralhan (w/o Mahender),
date of birth: 16.05.1966, age 57 years 06 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South and
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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3 OA No.962/2023
residing at: B-405, Sahaydri Building, Upper Govind Nagar,
Malad (East), Mumbai 400097, State of Maharashtra,
email id: [email protected], cell: 9969037117.
9. ISABEL JANE MASCARENHAS
(W/o Anthony Diago Mascarenhas),
date of birth: 28.10.1966, age- 57, 5 years 01 month,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South and
residing at Jaz Enclave, 301 B-Wing, Vakola Village Road,
Kadamwadi, Santacruz East Mumbai-400055,
State of Maharashtra, cell: 9892865130,
email id: [email protected].
10. Smt. Bhuvaneshwari B Yelmeli (W/o Basavraj Yelmeli)
date of birth: 17.01.1967, age-56 years 10 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C.Ex. Mumbai South and
residing at A/702, Olive Building, Agarwal & Doshi Complex,
Vasai Road West, Pin- 401202, [email protected],
Cell: 9326466086/9890266368.
11. K. Mohan (s/o KS Krishnamurthy)
date of birth: 09.02.1968, age 55 years 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of DGOV, WZU Mumbai and residing at: 802,
Satsang Tower, Upper Govind Nagar, Malad East,
Mumbai 400097, State of Maharashtra,
email id: mohanprasaksh@ gmail.com,
cell: 9323718839.
12. Jitendra Sudhakar Joshi (s/o Sudhakar Ganesh Joshi)
date of birth: 04.05.1970, age:53 years 06 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of DGoV, WZU Mumbai and
residing at: A1/11, Flat no.601, Bahar CHS, opp. Dindoshi
Bus Depot, Yashodham, Goregaon East Mumbai-400063,
email id: [email protected], cell:9892174092.
13. Dhanaseelan Damodaran Nair
(s/o Kootheril Damodaran Nair),
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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4 OA No.962/2023
date of birth: 20.04.1971, age: 52 years 07 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Audit-I Commissionerate and
residing at : B6/303, Highland Park, Kolshet Road,
Thane (West) 400607, State of Maharashtra,
email id: [email protected], cell: 9987511895.
14. Pratap Chandra Sah (s/o Late Nepali Chandra Sah)
date of birth: 01.10.1970, age: 53 years 01 month,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai west Commissionerate
and residing at: 1/206 Vasant valley Khadakpada Kalyan
West 421301, District -Thane, State of Maharashtra,
Email ID :[email protected],
cell:9867471491.
15. N. Ayyappan (s/o Late Shri G. Natarajan)
date of birth: 31.07.1966, age 57 years 04 months,
Retired as: SIO DRI, Mumbai, (Group "B" post) from the
office of DRI Mumbai and residing at Flat no. 104, adarsh,
A-1/51, yashodham, Goregaon East, Mumbai -400063,
State of Maharashtra, email id: [email protected],
Cell : 9833792635/9867268341.
16. Maxim Nazareth (s/o John Baptist Nazareth)
date of birth: 23.04.1965, age: 58 years 06 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C.Ex. Audit-II Commissionerate and
residing at: 302/A. Florence Apartments, Link Road,
IC Colony Extn, Dahisar West, Mumbai 400068,
cell: 9967586640, 9892895780,
Email id: [email protected].
17. Diwakar Shrikrishna Mehta, (s/o Shrikrishna Mehta),
date of birth: 22.08.1966, age -57 years 03 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Audit-I Commissionerate,
Mumbai and residing at : 8, Priyadarshinee Building CHS,
Plot No. 111, Sector 1, Charkop Kandivali West
Mumbai 400067, State of Maharashtra,
email id: [email protected], cell: 8108222000.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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5 OA No.962/2023
18. Pawan Kumar Jackeray (S/o Shri Gajraj Singh)
date of birth: 01.01.1969, age: 54 years 10 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex, Audit Thane Commissionerate,
and residing at: Flat no -73, Elegant Building, Phase 7B,
Pokhran Road No. 2 Vasant Vihar Thane West, Maharashtra,
email id: [email protected],
cell: 9987174448/9820107538.
19. Ramkumar C. N. Iyer (S/o C.A.Narayanan Iyer)
date of birth: 30.05.1965, age: 58 years 06 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex Thane Rural Commissionerate,
and residing at: S 3, Shanti Vihar Shastri Nagar, Vasai Road,
West, Dist Palghar -401202, State of Maharashtra,
email ID : [email protected],
Cell : 422490735/8766924944.
20. Nivrutti Patilbuva Khutal (s/o Patilbuva Balaji Khutal),
age: 62 years 7 months, date of birth: 04.06.1961,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of Erstwhile Central Excise Mumbai II
Commisionerate and residing at: Flat No. 304,
Building No. 01, Ozone Valley CHS, Parsik Nagar, Kalwa(w),
Thane 400605, State of Maharashtra,
email id: [email protected],
cell:9987332650/9619375570.
21. Inderjit Singh Bisht (s/o Late Jodh Singh Bisht),
date of birth: 09.02.1967, age: 56 years 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Mumbai East and
residing at: 74/102, Sonchampa CHS, Vasant Vihar,
Pokhran Road No. 2, Thane (West), Thane- 400610
(Maharashtra State), email id: [email protected],
cell:8369693605, 8850267845.
22. Anantharaman Venkitachalam (s/o K. A. Venkitachalam)
date of birth: 08.07.1967, age- 56 years 04 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the of CGST & C Ex. Mumbai East Commissionerate and
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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6 OA No.962/2023
residing at: B-303, Sudhir park, S. N. Road, Tambe Nagar,
Near Ridhisidhi Apts, Mulund (W), Mumbai - 400080 Mumbai,
email id: [email protected]
Cell: 7021987411, 9820087259.
23. SANJAY KUMAR SINGH (s/o Mahabir Singh),
date of birth: 28.12.1970, age:52 years 11 months,
Working as Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Mumbai East Commissionerate,
and residing at: Flat No 303 A-1 Wing Mangla Valley CHS Ltd
Gandhari, Khadakpada, Kalyan west 421301,
email id-Sanjayksingh2812 [email protected],
cell:9869434975 / 9594638638.
24. Sudheesh Nalan (S/o PG Nalan)
date of birth: 06.03.1969, age 54 yrstd 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Mumbai Central
Commissionearte and residing at: A4/104, Happy Valley,
Manpada, Thane (West) 400610, State of Maharashtra,
email id: [email protected], cell: 9870229988.
25. VITHAL DHAKALA GURAV
(s/o DHAKALA RAMCHANDRA GURAV)
date of birth: 01.06.1953, age -70 years 05 months,
Retired as: Superintendent, Central Excise, (Group "B" post)
in the office of Erstwhile Central Belapur Excise
Commissionearte and residing at C-101, Bhagyawan Chs,
Ashok Nagar, Datar Colony, Bhandup East, Mumbai 400042,
State of Maharashtra, email id:[email protected],
cell: 98690 27282.
26. Dinesh Kumar Sukhdeo Chauhan,
(s/o Sukhdeo Chauhan, date of birth: 27.01.1968,
age: 55 years 10 months,
Retired as: Superintendent, CX., (Group "B" post)
in the office of erstwhile Central Excise Belapur
Commissionerate and residing at: 33/103 NRI Complex,
Seawoods Estates, Sector-56, Nerul, Navi Mumbai - 400706,
email id: [email protected], cell:9820144411.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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27. Krishnakumar Bhaskaran Menon
(s/o Changarath Bhaskaran), date of birth: 13.10.1966,
age-57 years 01 month, Retired as Superintendent, CX.,
(Group "B" post) in the office of erstwhile Central Excise
Audit-II, Mumbai and residing at Advait, Post Varavoor,
Thrissur District, Kerala 680585, cell: 9821379997.
email id: [email protected]
28. Vipin Nair (s/o P. Narayanan Nair)
date of birth: 10.01.1970, age: 53 years 10 months,
Working as: Superintendent, CGST & CX.
(on Deputation to DRI Mumbai), (Group "B" post)
in the office of DRI Mumbai and residing at: VIMMI VILLA,
SUBHASH NAGAR, NR JAWAHAR HOTEL, ULHASNAGAR,
THANE-421 003, email id [email protected],
cell-9967413661.
29. Abhay Kumar Singh (s/o Kedar Nath Singh),
date of birth: 12.02.1969, age: 54 years 08 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Palghar Commissionerate and
residing at: 603, Shree Raj CHSL, Plot 33, Sector 20,
Kharghar, Navi Mumbai 410210,
email id: [email protected], cell:9833568942.
30. Alok Prakash (s/o Shri Shree Narayan Sinha)
date of birth: 02.10.1967, age: 56 years 01 month,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of Srttlement Commission, Mumbai and
residing at: A-402, Milloni CHS, Plot-109,:Sec-27,
Nerul (East), Navi Mumbai-400706, cell:9821589033
email id: [email protected].
31. Dinesh Manohar Mayekar (Manohar Sabaji Mayekar)
Date of birth: 05.09.1971, age: 52 years 02 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Thane Rural Commissionerate
and residing at: C-2/103 Neelyog Apartment Pant Nagar
Ghatkopar East Mumbai (Maharashtra State), 400075,
email id: [email protected],
cell: 9619903501/9322756893.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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32. Swati Pranav Dasnurkar (W/o Pranav V. Dasnurkar)
date of birth: 10.08.1965, age: 58 years 03 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Thane Rural Commissionerate
and residing at: 2, Joothica, Makarand Sahaniwas,
Savarkar Marg, Mahim, Mumbai- 400016,
cell:8975757784, email id:[email protected].
33. Dilip Singh Bisen (s/o Dulan Singh Bisen),
date of birth: 16.09.1967, age:56 years 02 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Appeal III and
residing at : 1001, Dosti Ambrosia, Dosti Acres, Wadala East,
Mumbai-400037, email id:[email protected],
cell:9892331739.
34. SANJAY VASANT KINJAWDEKAR
(s/o Late VASANT KINJAWDEKAR),
date of birth: 14.07.1967, age:56 years 04 months,
Retired as: Superintendent, CX., (Group "B" post)
in the office of erstwhile Central Excise Mumbai-I and
residing at: A 602, Sun Vision Classic, Hanuman Road,
Vile Parle East, Mumbai 400057, State of Maharashtra,
EMAIL ID: [email protected],
cell:9867471115.
35. Abhaykumar Mukundlal Pashine
(s/o Mukundlal Rajaram Pashine),
date of birth: 10.04.1968, age:55 years 07 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Thane Rural Commissionerate
and residing at: A 1801, Vraj Green Valley CHSL,
Kolshet road, Thane West, Thane 400607,
(Maharashtra State), cell:9821538095,
Email ID: [email protected].
36. Shakti Ranjan Das, (s/o Surya Narayan Das),
date of birth: 03.08.1968, age: 55 years 03 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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9 OA No.962/2023
in the office of CGST & C. Ex Mumbai West
Commissionerate and residing at: Flat No 603 Building No 27
MHADA Oshiwara New Link Road Extension Andheri West
Mumbai 400053, (Maharashtra State),
Email id: [email protected],
cell:9869349859 /8369204445.
37. Arun Kumar Niraj (s/o Ram Bilas Trivedi),
date of birth: 27.10.1969, age:53 years 11 months 01 month,
Working as Superintendent, CGST & CX., (Group "B" post)
in the office of Customs (preventive) M&P wing Mumbai and
residing at: D-101, Regal Enclave, Sector-7, Vasant Nagri,
Vasai East, Palghar-401208, cell:9860711201/8208323038
email id: [email protected].
38. Francis Ligour Correia (s/o Ligour Sebastian Correia)
date of birth: 16.11.1958, age-65 years,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Palghar Commissionerate
Nandan-Satpala, Angali Rd., Post Agashi, Tal Vasai,
Virar West -401301, State of Maharashtra,
email id: [email protected], cell: 9890052995.
39. Bharatraj Jankiram Mudaliar (s/o Jankiram Natesh Mudaliar)
date of birth: 10.08.1965, age: 58 years 03 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South
Commissionerate and residing at A-803,
Mahindra Eminente CHS, S. V. Road, Goregaon West,
Mumbai, Maharashtra 400104,
cell: 9892142415, 9892010722,
email id:[email protected].
40. Shailendra Singh (s/o Rammanohar Bhairobaksh Singh)
date of birth: 28.09.1973, age: 50 years 02 months,
Working as : Superintendent, CGST & CX., (Group "B" post)
in the office of DGPM Mumbai Zone on Loan basis and
residing at: 26/304, Central Excise Flats, MHADA Complex,
Oshiwara, Andheri (W), Mumbai - 400053,
State of Maharashtra, email id: [email protected],
cell:9869332332.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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10 OA No.962/2023
41. Rakesh Kumar Santosh (s/o Harish Chandra Prasad)
date of birth: 22.11.1970, age-53 years,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex Thane Rural Commissionerate
and residing at : B/1301, Swastik Alps, Brahmand Complex,
Azad Nagar, Ghodbundar Road, Thane West,
State of Maharashtra, cell: 982039776,
email id: [email protected].
42. Bimlendu Kumar (s/o Vishwanath Prasad Singh)
date of birth: 27.05.1968, age: 55 years 06 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Navi Mumbai Commissionerate
and residing at: Row house plot no C 90, Sector 12,
Near Gokhale High School, Kharghar, Navi Mumbai 410210,
Cell: 9819617480, Email id:[email protected].
43. Sanjay Kumar Dixit (s/o Pancham Dixit)
date of birth: 26.12.1968, age: 54 years 11 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Navi Mumbai
Commissionerate, and residing at: Flat No-201,
Prajapati Residency-II, Plot No-13, Sector-5,
Kharghar-410210, Navi Mumbai, State of Maharashtra,
Cell: 9869273381, email id: [email protected].
44. Bipin Kumar Sinha (s/o Bachan Prasad Sinha),
date of birth: 05.03.1972, age:51 years 08 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of DRI MZU Mumbai and residing at: 902,
Shree Bhagwan Apartment, plot No 72, sector 44A,
Seawoods, Nerul, Navi Mumbai-400706,
State of Maharashtra, cell:9820443513,
Email id: [email protected].
45. Manas Kumar Dash (s/o Harihar Dash),
date of birth: 27.06.1965, age- 57 years 05 months,
Working as: Assistant Commissioner of CGST & C Ex.,
(Group "A" post) in the office of CGST & C Ex. Bhiwandi
Commissionerate (In situ) - and residing at: B-101,
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
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11 OA No.962/2023
Kartik Heritage, Plot No. C-1/E-3/E--4, Sector -20, Belapur,
Navi Mumbai, Maharashtra 400614.
Email id: [email protected], cell: 9892134798.
46. ARVINDSINGH CHAUHAN (s/o JAIRAMSINGH CHAUHAN)
Date of birth: 01.04.1965, age:58 years 7 months,
Working as : Assistant Commissioner, CGST & CX.,
(Group "A" post) in the office of CGST & C Ex. Bhiwandi
Commissionerate (In situ) and residing at 603/351, SRISHTI,
SRCTOR-3, NAV YOUVAN ROAD, MIRAROAD, 401107,
cell: 9892423063, 9892423063
Email ID : [email protected].
47. SUNIL D. PISHARODY (s/o Damodaran T.)
date of birth: 01.01.1971, age: 52 years 10 months,
Working as Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai East Commissionerate
and residing at: 304, 4D, Dreams complex, Bhandup (West),
Mumbai 400078, (Maharashtra State),
email id: [email protected], Cell:9819050149.
48. Radhakrishnan Madhavan Nair
(s/o Madhavan Nair)
date of birth: 18.06.1969, age-54 years 05 months,
Retired as: Inspector, CGST & CX., (Group "B" post)
from the office of CGST & C Ex. Mumbai Central
Commissionerate and residing at KRISHNA,
Opp Sree Dakshinamoorthy Temple, (PO) Sukapuram,
Edappal, (Dist.) Malappuram, Kerala 679 576,
email id: [email protected], cell: 7907253101.
49. Sunil Ramsingh Patil (s/o Ramsingh Gobaji Patil),
date of birth: 03.12.1966, age: 56 years 11 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C. Ex. Mumbai South
Commissionerate and residing at: 4
Abhishek Appt Ganesh Nagar, Dwarka Kathe Galli
Nashik 422001, email id: [email protected],
cell:9822037793/9834617302.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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12 OA No.962/2023
50. Durga Charan Nahak (s/o Tarini Madan Nahak)
date of birth: 11.06.1969, age: 54 years 05 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South
Commissionerate and residing at: C/405, Clover Grove CHS,
Padmanagar, Chikuwadi, Borivali West, Mumbai 400092,
State of Maharashtra, cell: 7738488950,
email id: [email protected].
51. Susan Fernandes (W/o Michael Fernandes),
date of birth: 26.11.1968, age:55 years,
Working as : Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South
Commissionerate and residing at B102
Shringeri Vrishi Complex, Holy Cross Road,
Borivali West 400103, cell: 9869431894/9869042910,
Email id:[email protected].
52. Ajay Suresh Somthankar (s/o Suresh Janardan Somthankar)
date of birth: 19.09.1965, age:58 years 2 months,
Retired as: Superintendent, CGST & CX.,
(Group "B" post) from the office of CGST & C Ex. Belapur
Commissionerate and residing at: D 82, kalpataru towers,
Akurli cross road no 3, Kandivali east Mumbai 400101,
State of Maharashtra, cell:8097448534/7021618388,
Email ID : [email protected].
53. M. V. Henry (s/o M. P. Varghese),
date of birth: 01.11.1968, age 55 years,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of Principal Chief Commissioner CGST & C Ex.
Mumbai Zone and residing at 306, New Eden Regency,
Nupur Lane, Sheetal Nagar, Mira Road (East),
Thane - 401107, State of Maharashtra,
email id: [email protected],
cell: 9892152478/9892476725.
54. Canute Menezes (s/o Paul Menezes),
date of birth: 19.01.1963, age: 60 year 10 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
from the office of CGST & C Ex Thane Commissionerate and
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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13 OA No.962/2023
residing at: 9/401, Siddharth Nagar, Miraroad East, 401107,
State of Maharashtra, email id:[email protected],
cell: 9892221018/9969324607.
55. CHIDIRALA MOHAN PRAKASH
(S/o Chidirala Satyanarayana),
date of birth: 07.09.1973, age: 50 years 02 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Raigad Commissionerate and
residing at : Sai Rama One World Chs, Plot 1&2, Sector17,
Khanda Colony-410206, State of Maharashtra,
cell:9869114051/8108000660
email id: [email protected].
56. Anita Ajit Onawale (s/o Ajit Sudhakar Onawale)
date of birth: 07.04.1967, age: 56 years 07 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Raigad Commissionerate and
residing at: E:5, 1/3, Shri Gajanan Darshan chs, sector-7,
Sanpada, Navi Mumbai -400705, State of Maharashtra,
Email ID : [email protected],
cell: 9821558060.
57. Sunil Kumar Jha (s/o Mahakant Jha)
date of birth: 21.07.1971, age- 52 years 04 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Raigad Commissionerate,
and Residing At: F Building, Sachdev Nagar-2, C/Block Road,
Opp. Datta Mandir, Ulhasnagar-3, Ulhasnagar, Ulhasnagar-2,
Thane, Ulhasnagar, Maharashtra-421002,
email id: [email protected], Cell 9175532527.
58. Ashok Gopalan (s/o P. V. Gopalan)
date of birth: 18.01.1966, age-57 years 10 months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai Central
Commissionerate and residing at: B4-604 SAFAL COMPLEX,
Sector 19A Nerul Navi Mumbai 400706,
State of Maharashtra, email id: [email protected],
cell: 9987332165.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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14 OA No.962/2023
59. Anil Kumar Verma (s/o Shiv Prasad Verma),
date of birth: 16.09.1968, age:55 years 02 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Belapur Commissionerate and
residing at: 102 Pasaydan CHS, Plot No. 85 Sector 29
Vashi Navi Mumbai 400703, cell:9820455546,
email: verma.anil444@g mail.com.
60. Raj Kishor Mahto (s/o Ram Deo Mahto)
date of birth: 11.09.1970, age: 53 years 02 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Belapur Commissionerate and
residing at: B-206, Milloni CHSL, Sector 27, Nerul,
Navi Mumbai- Pin 400706, cell:9869626509m
email id: rajkmahto1970@g mail.com.
61. Ganesh Ray (s/o Late Tun Tun Ray)
date of birth: 03.10.1971, age-52 years 01 month,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Raigad Appeal
Commissionerate and residing at A204, ARM AVENUE,
PLOT 12, SECTOR 20, KHARGHAR, RAIGAD, PIN 410210,
State of Maharashtra, email id: [email protected],
Cell : 9920818478.
62. Brahma Nand Sinha (s/o Daya Nand Sinha)
date of birth: 09.08.1967, age: 56 years 03 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Belapur Commissionerate and
residing at 405-B, Wing, Milloni CHS, Plot no.109, Sector 27,
NERUL(E), Navi Mumbai -400706,
email id:bnsinha67@gmail,
cell:9869780861, 7021929925.
63. Birendra Kumar (s/o Gyanchand Prasad)
date of birth: 01.01.1970, age -52 years 10 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Raigad Appeals Flat No. 1001,
Navchetna, B-Wing, Sector CGS Colony, Antophill,
Mumbai 400 037, State of Maharashtra,
email id: [email protected], cell: 9969758331.
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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15 OA No.962/2023
64. Gokul Chand Meena (s/o Jora Ram Meena)
date of birth: 14.01.1966, age -57 years 10 months,
Working as: Asst. Commissioner CGST & C Ex. (In Situ),
(Group "B" post) in the office of CGST & C Ex. Belapur
Commissionerate and residing at Flat No. 404,
Ridhima Complex, Plot No. F-90, Sector-12, Kharghar,
Navi Mumbai-410210, State of Maharashtra,
email id: [email protected],
cell: 9928763732.
65. Sanjay Kumar Gupta (s/o Doman Sah),
date of birth: 15.07.1969, age:54 years 04 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Belapur Commissionerate and
residing at: 4/56 sector 19, Nerul, Navi Mumbai 400706,
State of Maharashtra, cell: 9867409560,
email id: [email protected].
66. RAKESH KUMAR SINHA (s/o Shri Ramjiwan)
date of birth: 25.01.1970, age: 53 years 10 months
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C.Ex. Belapur Commissionerate and
residing at: A 402 Varad Vinayak complex CHS Plot no 4
sector 5 New Panvel, Opp gurudwara New Panvel
Navi Mumbai 410206, cell: 9167696970, 9820008761,
Email id: [email protected].
67. Shoba V. Iyer (W/o Vaidhyanathan Narayan Iyer),
date of birth: 02.06.1969, age 54 years 05months,
Retired as: Superintendent, CGST & CX., (Group "B" post)
from the office of CGST & C Ex. Audit I Mumbai and
residing at B2-101, Bldg. No.10, Durga Sadan, Tilak Nagar,
Chembur Mumbai 400089, State of Maharashtra,
email id: [email protected], cell: 9892050100.
68. SANJEEV PRASAD GUPTA
(s/o Late Shri Damodar Prasad)
date of birth: 15.04.1970, age: 53 years 07 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai Central and
residing at: B601 NG Sterling Old Golden Nest
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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16 OA No.962/2023
Mira Bhayandar 401105, State of Maharashtra,
cell: 9820947700/9029009229,
email id: [email protected].
69. SUDHIR KUMAR (s/o Late Shri Shivnandan Prasad),
date of birth: 05.02.1970, age: 53 years 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai Central and
residing at B/302, Paritosh Building, Premium Park,
Agashi Road, Virar West, Distt. Palghar, Pin-401303,
State of Maharashtra, cell:8097804135/8097804135.
email id: kumarsudhirexcise [email protected].
70. Sunil Kumar (s/o Satya Narayan Panjiar)
date of birth: 31.01.1970, age -53 years 10 months,
Working as : Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai South
Commissionerate and residing at: A-201, Vighnaharta
Complex, Khanda Colony, New Panvel (W) Pin 410206,
State of Maharashtra, cell: 9869338984.
email id: [email protected].
71. Ramesh Goswami (S/o Nepal Chandra yogi),
date of birth: 17.12.1968, age 54 years 11 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Mumbai Central
Commissionerate and residing at: 501, NAVCHETNA B,
SECTOR 3, CGS Colony, Antop Hill Mumbai 400037,
Email ID : [email protected],
Cell : 8928619681/ 9987975174.
72. MAHADEO J. GAWDE (s/o Jagannath M Gawde)
date of birth: 27.02.1969, age: 54 years 09 months,
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of DGPM WRU Mumbai and residing at: B-306,
Kanakia Park-Ii, Thakur Complex, Kandivali (East),
Mumbai 400 101, email id-mahagao_2008@ yahoo.co.in,
Cell: 9821589739, 7977743943.
73. Jayant Prabhakar Nair (s/o Prabhakar Nair),
date of birth: 28.09.1968, age 55 years 02 months,
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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17 OA No.962/2023
Working as: Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex Mumbai West Commissionerate
and residing at: B-2/302 Jamunotri Sadan, Link Road,
Bangur Nagar, Goregaon West, Mumbai 400104,
State of Maharashtra, cell: 9867000999 / 9987400999,
email id: [email protected].
74. Asha Ram Meena (s/o Ram Nath Meena),
date of birth: 02.09.1964, age 57 years 02 months,
Working as: Assistant Commisioner CGST & C Ex,
(Group "A" post) in the office of CGST & C Ex.
Belapur Commissionerate ( In situ) and
residing at: Type-IV Quarters, Block-D, Flat No. 8,
Ekta Vihar Colony, Sector 25, C. B. D. Belapur,
Navi Mumbai-400 614, State of Maharashtra,
email id: [email protected],
cell: 8169987159/8369005582.
75. Rajesh Kumar Sahu (s/o Rajendra Prasad Sahu)
date of birth: 06.12.1970, age: 52 years 11 months,
Working as Superintendent, CGST & CX., (Group "B" post)
in the office of CGST & C Ex. Thane Rural Commissionerate
and residing at: B-1604, Swastik Apls, Brahmand,
Thane West, Thane-400 607, Cell: 8291005007
email id: [email protected]. - Applicants
(By Advocate Shri R.G.Walia)
VERSUS
1. Union of India Through: the Secretary,
Government of India, Department of Revenue,
Ministry of Finance, North Block, New Delhi 110001.
2. The Chairman, Central Board of Excise & Customs,
North Block, New Delhi-110001.
3. Secretary, Department of Expenditure,
Ministry of Finance, North Block,
New Delhi - 110 001. - Respondents
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b,
Phone=
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92,
PostalCode=411060, S=Maharashtra, SERIALNUMBER=
870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639,
CN=Khushboo Mittal Gupta
Mittal Gupta Reason: I am the author of this document
Location:
Date: 2025.07.22 15:26:24+05'30'
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18 OA No.962/2023
(By Advocate Smt. N.V.Masurkar)
Reserved on 21.06.2025
Pronounced on _22.07.2025
ORDER
Per : Umesh Gajankush, Member (J)
The present Original Application has been by the applicants under Section 19 of the Administrative Tribunals Act, 1985 by seeking the following reliefs :
"8(a). This Hon'ble Tribunal may be pleased to call for the record which led to the passing/issuance of the impugned orders i.e. (1) Order dated 25.07.2023, i.e. Annx. "A1";
(2) Office Memorandum in File No.A-26017/65/2003-
Ad.II-A (Pt) dated 11.5.2004 i.e. Annexure "A2" and (3) Office Memorandum in File No.6/37/98-IC dated 21.04.2004 i.e. Annexure "A3"
and after going through its proprietary, legality and constitutional validity be pleased to quash and set aside the same ONLY TO THE EXTENT it makes the revised pay scale effective from 21.4.2004 instead of 01.01.1996 and accordingly further directions be issued to the Respondents to grant the benefit of Revised Scale/Grade w.e.f. appropriate 1.1.1996 with proper pay and pension fixation with actual benefit i.e. grant of Rs.6500-10500 to Inspector (Central Excise) and Superintendent Central Excise Rs.7500-12000/- w.e.f. 1.1.1996 along with consequential arrears of revised pay, pension and retiral dues with 18% interest thereon.
8(B). This Hon'ble Tribunal may graciously be pleased to hold and declare that the impugned action of the Respondents to revise the concerned pay scale from 21.4.2004 (Annex. "A3") instead of 01.01.1996 is absolutely discriminatory, arbitrary and Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 illegal and accordingly hold, declare and direct the 19 OA No.962/2023 Respondents to grant and effect revised scale i.e. in the post of Inspector and Superintendent (Central Excise) in the pay scale of Rs.6500-10500 and Rs.7500-12000 w.e.f. 1.1.1996 respectively with all consequential. benefits i.e. proper pay fixation, pension fixation, actual arrears of salary, pension and other retirement dues with 18% interest thereon.
8(b). Any other and further orders as this Hon'ble Tribunal may deem fit, proper and necessary in the facts and circumstances of the case.
8(c). Costs of this Original Application may be provided for."
2. Brief facts of the case as stated in the Original Application are that the applicants in the present case are both serving and retired officials and are concerned with revision of pay scale in the post of Inspector (Central Excise) and Superintendent of Central Excise.
The pay scale of Inspector of Central Excise was revised from Rs.5,500-9,000/- to Rs.6,500-10,500/- and the pay scale of Superintendent of Central Excise was revised from Rs.6,500- 10,500/- to Rs.7,500-12,000/-. Unfortunately, this revision of pay scale was made effective from 21.04.2004 instead of 01.01.1996.
2(a). It is stated that the concerned applicants, at the relevant time (01.01.1996 to 20.04.2004), who were in the cadre of Inspector or Superintendent are entitled to the benefit of grant of the relevant scale w.e.f. 01.01.1996 which was extended under 5th Central Pay Commission vide Order dated 21.04.2004.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 20 OA No.962/2023 2(b). Till 31.12.1995, the Inspectors in the Respondent-Department were in the pay scale of Rs.1,640-2,900/- under the 4th Central Pay Commission and on recommendations of the 5th Central Pay Commission the cadre was initially given the replacement scale of Rs.5,500-9,000/- with effect from 01.01.1996. The Superintendents under the 4th Central Pay Commission were in the Pay Scale of Rs.2,000-3,500/- and the scale of Rs.6,500-10,500/- replacement w.e.f. 01.01.1996 was effected to them under 5th Central Pay Commission.
2(c). It is further stated that there were cadres which were earlier absolutely on par with Inspectors in the CBI, IB & etc, who had been granted higher pay scale of Rs.6,500-10,500/- w.e.f. 01.01.1996 as against the replacement pay scale of Rs.5,500-9,000/- to which they were entitled. Such other cadres, who were otherwise on par with the applicants cadre of Inspectors were the Accounts staff in various pay scale in the Ministry of Railways, the Divisional Accounts in the Indian Audits and Accounts Department in the office of the Comptroller and Auditor General, the Assistant Geophysicists in the Geological Survey of India in the Government of India, the Section Officers in the Ministry of Personnel, Public Grievances & Pensions.Digitally signed by Khushboo Mittal Gupta
Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 21 OA No.962/2023 2(d). It is submitted that these cadres had a grievance of non-grant of proper revised pay scale as instead they were only granted replacement pay scales. They accordingly agitated and made representations for Upgradation/grant of proper revised pay scales as against replacement pay scales. These cadres were granted relief as sought for by them and interestingly were granted the said relief but notionally with effect from 01.01.1996 and actually with effect from the dates on which the orders came to be passed.
2(e). It is stated that having realized this, the representations to the Government of India, Department of Revenue, Central Board of Excise and Customs seeking similar grant of revised pay scale of Rs.6,500-10,500/- instead of replacement of pay scale of Rs.5,500- 9,000/- with effect from 01.01.1996 were made by certain Association and also Individual Officials. A careful perusal of these representations would show that the Inspectors being extremely aggrieved were seeking relief of grant of revised pay scale as against replacement pay scale from 01.01.1996 as granted to their counterparts who were throughout on par with the former.
2(f). It is submitted that vide impugned order dated 11.05.2024, the respondents revised the pay whereby the revised pay scale of Rs.6,500-10,500/- came to be granted to the Inspectors from the Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 22 OA No.962/2023 date of passing of the order on 21.04.2004 and without grant of any notional increment with effect from 01.01.1996. The same was the case with the Grade/Post of Superintendent (Central Excise). The applicants submits that the information received under Right to Information Act, 2005 goes to show that in almost every case, which had gone up for grant of revised pay scales as against replacement pay scales, the benefit was granted to the parties in question. i.e. employees similarly placed like the Applicants notionally w.e.f.
01.01.1996 and actually w.e.f. the date of passing of the Order i.e. either in the year 2002, 2003 or 2004.
2(g). Applicants submits that it is not understood as to why the actual benefits were not extended and only notional benefit was extended to them. The revision of pay scale in all departments under the Union of India has been effected w.e.f. 01.01.1996 with all due arrears and pay fixation. Thus, it is and was absolutely arbitrary, illegal, discriminatory to deny actual financial benefits i.e. arrears of pay. The Applicants are, accordingly, praying for revision of pay scale w.e.f. 01.01.1996 with all consequential benefits i.e. arrears of pay, proper pay fixation etc. 2(h). It is also stated that the other Ministry / Department like Ministry of Railways, Ministry of Finance and Company Affairs Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 23 OA No.962/2023 (Department of Expenditure), Department of Indian Audit and Accounts have extended the benefit notionally with effect from 01.01.1996. Therefore, it is submitted that the manner in which the respondents are denying and have denied proper pay and salary is illegal and wrong.
2(i). It is further submitted that the applicants are absolutely similarly placed and they are entitled to grant of 1) Pay scale of Rs.7,500-12,000/- in the post of Superintendent w.e.f. 01.01.1996 and Inspector Rs.6,500-10,500/- w.e.f. 1.1.1996. Further, the very same issue had come up before the Hon'ble Calcutta High Court i.e. W.P.C.T. 21 of 2015 and vide its judgment dated 03.05.2023 (Annexure A18), the Hon'ble High Court had directed to constitute a "Special Anomaly Committee". The Government of India vide its order dated 22.09.2023 (Annexure A-19), have extended the very same benefit as prayed in this Original Application to the concerned Officials (similarly placed) in the Income Tax Department. Thus, the present Original Application may also be allowed.
3. After notice, the official respondents have filed their reply and contested the OA. It is stated that the OA is barred not only by gross inordinate delay but also on the ground of laches. This is, in as much as, the applicants are now approaching Central Administrative Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 24 OA No.962/2023 Tribunal under the pretext of continuing cause of action that too after 19 long years without any justification.
3(a). The respondents submits that the OA merits dismissal in-
limine as the same is time barred as per the provisions of Sections 20 and 21 of Administrative Tribunal Act, 1985. The applicants have after an inordinate delay of almost 19 years, filed the present Original Application, which is, thus, barred by delay and laches. Thus, on such preliminary issue itself, the OA is liable to be dismissed.
3(b). It is submitted that even on merits, the applicants are challenging a policy decision of the respondents, which does not warrant judicial review in absence of any attribution of mala fide on such action/decisions of the respondents. Further, such a decision is based on a judicial decision of the High Court of Judicature at Madhya Pradesh and this Hon'ble Tribunal, Jabalpur bench.
3(c). It is submitted on the issue of pay parity with the officers of CBI, IB, NCB & the Enforcement Directorate and the officers of Customs & Central Excise under CBIC, chronology is as under:
(a) Till the Fourth Pay Commission, there was parity in the pay scales of Inspectors of CBEC/CBDT and those of CBI/IB. This parity came to be disturbed vide order dated 22.09.1986 issued by the Government of India bearing No. F.15(1)/IC/86 wherein the Inspectors of CBI/IB were Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 25 OA No.962/2023 placed in the higher pay scale of Rs.2,000-3,200/- with effect from 01.01.1986. In this regard, the Central Excise Executive Officers Association had filed an O.A. No. 541/1994 before Hon'ble CAT, Jabalpur Bench seeking pay parity with the Inspectors of CBI/IB. The Hon'ble CAT, Jabalpur Bench vide order dated 24.02.1995 disposed of the O.A. by holding that -
"...there does not exist cogent reasons for creating a disparity in the pay scale of the above two categories of Inspectors. We were, therefore, inclined to grant the relief prayed for but taking into account the fact that equalization of pay is the domain of an Expert Body, we are restraining ourselves to adjudicate the matter. In the circumstances, we are of the opinion that the applicants have a strong case for consideration of parity of pay by the Vth Pay Commission. Since the Govt. of India has failed to refer the matter to the Pay Commission the grievance ventilated by the applicants, we consider it proper to issue a mandamus.
4. In the result, Union of India is hereby mandated to issue a notification within thirty days of the communication of the judgement referring the matter to the Vth Pay Commission disclosing its stand as to why the Inspectors of Central Bureau of Investigation have been granted higher pay than the IVth Pay Commission. The Union of India is further directed to place the Inspectors, Customs and Central Excise in the pay scale of Rs. 2000-
3200 with effect from the date Inspectors of Central Bureau of Investigation were placed in the said scale and pay arrears in the light of the V Pay Commission's findings as a result of the Digitally signed by Khushboo Mittal Gupta reference made by the Govt. The petition is Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= disposed of without any order as to costs 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 26 OA No.962/2023 accordingly."
(b) Pursuant to the above order, the matter was referred to the 5. Central Pay Commission which considered the same.
The 5 Central Pay Commission considered the issue and their recommendation as mentioned at paras 66.107, 66.118 to 66.120 of the Report is reproduced for perusal of this hon'ble Tribunal which is as under :-
"66.107: The Department of Revenue, has in particular sought the recommendations of the Commission, in compliance with a Judgment of Jabalpur Bench of the CAT dated February 24, 1995 on (i) the demand of Inspectors of Central Excise, Income Tax etc. to place them in the pay scale of Rs. 2000-3200 with effect from the date from which the Inspectors of CBI were placed in the said pay scale and (ii) payment of arrears in the light of Fifth CBC's findings as a result of this reference. We have reviewed the grant of higher pay scales by government to certain categories, over and above the recommendations of the Fourth CPC and the justification therefore. We have also noted the contention of Inspectors of Income Tax and Central Excise that their duties were comparable to those of Inspectors of Police, CBI etc. As a result of the review of the entire situation, we have separately decided to place the Inspectors of CBI & IB, in the pay scale of Rs. 1640/- instead of Rs. 2000-3200, because there was no justification to take them to the higher pay scale of Rs. 2000-3200. As a consequence of this recommendation, the demand relating to the grant of higher pay scale, that too with a retrospective date, to the Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 27 OA No.962/2023 Inspectors of Income Tax, Central Excise etc. has become infructuous. But for the sake of clearing the record, we would like to state that even otherwise we do not consider the duties of the post of Inspectors of Income Tax, Excise and Customs to have any linkage or parity with the Inspectors of Police. The two categories are not comparable. We recommend that the Inspectors of Income Tax, Central Excise and Customs etc. should be given only the replacement scales of pay.
66.118 : Revision of pay scales of Inspectors and Superintendents of Central Excise has been demanded on the analogy of the Inspectors of CBI, IB and Delhi Police. In pursuance of an order dated 24.2.1995 made by the Jabalpur Bench of the Central Administrative Tribunal in O.A. No. 541 of 1994 Central Excise Executive Officers' Association (Group "C"), Indore and others versus Union of India, the Department of Revenue had referred the matter relating to placement of Inspectors, Customs and Central Excise in the pay scale of Rs. 2000-3200 to us. We obtained a background note from the nodal Ministry seeking to know the circumstances under which Inspectors of Police, CBI etc. were granted a higher pay scale.
66.119: We have perused the judgement of the CAT and taken due note of the stand of the Government that the pay scale of Inspectors of the Police and CBI was revised by them to Rs.
2000-3200/- keeping in view the arduous and hazardous nature of their duties. After considering the matter in all its aspects, we are of the view that Inspectors of Central Excise & Customs are not comparable with Inspectors in Police organisations. Moreover, in the context of our recommendation that the Inspectors of Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 28 OA No.962/2023 CBI & IB should be placed only in the replacement scale corresponding to Rs. 1640- 2900/-, the analogy no longer holds good.
66.120: Similarly, the demand for revision of pay scale of Superintendents of Central Excise from the existing Rs. 2000-3500/- to Rs. 2375-
3500/- made by the All India Federation of Central Excise & Customs Gazetted Officers cannot be considered, as it will disturb the horizontal relativities."
(c) Since the 5 Central Pay Commission had not recommended pay parity with the officers of CBI/IB, the All India Federation of Central Excise Officers Association preferred another O.A. No. 45/2000 before Hon'ble CAT, Jabalpur Bench seeking parity in pay scale. The Hon'ble CAT, Jabalpur Bench vide order dated 22.03.2002 passed the following directions: -
"In the result, we find the action of the Government to deny the applicants pay scale at par with those of Inspectors of CBI/IB as violative of Article 14 and 16 of the Constitution of India. However, we refrain from ordering accord of pay scale to the applicants and in this view of the matter the OA is disposed of with the direction to the Respondents to reconsider the claim of the applicant for being accorded the pay scale at par with the Inspectors of CBI and IB having regard to the observations made above by us and to take a final decision by passing a detailed and speaking order, within a period of three months from the date of receipt of a copy of this order."Digitally signed by Khushboo Mittal Gupta
Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 29 OA No.962/2023
(d) Pursuant to the above decision and on the basis of directions of Department of Expenditure, a Writ Petition bearing No. 6869/2002 was filed before the High Court of Judicature of Madhya Pradesh. In the meantime, the Association filed a Contempt Petition No. 52/2002 in O.A. No. 45/2000 and with the consent of the Department of Expenditure, a Speaking Order as directed by the Hon'ble CAT, Jabalpur Bench was issued on 17.12.2002 rejecting the claim of the Association. Subsequent to the issuance of the Speaking Order, the Contempt Petition was dismissed and the Writ Petition was allowed to be withdrawn by the Hon'ble High Court of Madhya Pradesh vide Order dated 15.01.2003.
(e) Subsequently, the Association filed another Writ Petition No. 2279/2003 before the Hon'ble High Court of Madhya Pradesh, at Jabalpur and the same came to be disposed of by the Hon'ble Court vide judgement and order dated 08.01.2004 with the following observations:
"The Tribunal in its order dated 22.3.2002 passed in Ο.Α. Νο. 45/2000 dealt with the matter in detail and came to the conclusion that, it would be appropriate for the Federation/Union to give a representation or if such a representation was pending, it was for the Union of India to consider the claim of the Association/Members with regard to pay anomaly. It is submitted that the Union of India has considered this aspect of the matter and by Digitally signed by Khushboo Mittal Gupta order dated 17.12.2002 has rejected the claim Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= of the Association. It would be appropriate for 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 30 OA No.962/2023 the petitioners to move the Tribunal once again, in the facts and circumstances of the case, if they still feel so aggrieved. In this view of the matter Writ Petition is disposed of accordingly."
(f) The above matter was brought to the notice of Minister of State for Revenue [MoS (R)] who observed the following:-
"......In my opinion, the CAT judgement of 22.3.2002 in OA No. 45/2000 has made a detailed examination of the issue and even stated that non-upgradation of their pay scales would be violative of Article 14 & 16 of the Constitution. Besides, there has been a sympathetic consideration shown by the High- Powered Committee, Vth Pay Commission as well as the CBEC since 1995. It would, therefore, be prudent to take a pragmatic view in this matter by working out actual additional expenses involved vis-a-vis moral boosting of the cutting edge of CBEC which would be conducive to higher revenue collection."
(g) Taking into consideration the above observation of the MoS (R), the Directorate of Personnel & Management (DoPM) examined the matter and recommended the proposal stating that about 30819 (47.3% of staff strength) would be benefited and encouraged to work harder resulting in better revenue collection. It was estimated that an additional burden of Rs. 89.82 crores would be on the exchequer because of the above upgradation. The MoS (R) in his note dated 25.03.2004 recorded that "the basic Digitally signed by Khushboo Mittal Gupta contention of the employee is that 80% of them have Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 31 OA No.962/2023 already reached the basic pay of Rs. 6500/-which would consequently reduce the projected expenditure of Rs. 89.82 crores on account of upgradation. The Department of Expenditure may be suitably updated on the existing status of drawl of basic pay by the above employees."
(h) The above proposal of upgradation of pay scales of Inspectors, Examiners, Preventive Officers from Rs. 5500-9000/- to Rs. 6500-10500/- and those of Superintendent (Customs/Central Excise) and Appraisers from Rs. 6500-10500/- to Rs. 7500-12000/- was referred to Department of Expenditure through IFU-II which was agreed by the Department of Expenditure and orders were issued vide letter dated 11.05.2004 for upgradation with effect from 21.04.2004.
(i) The matter was also referred to the 6 Central Pay Commission which took into consideration the proposal and after examining the same gave its comments in para No.7.15.16 which is reproduced as under :-
"A demand has also been made for allowing the scale of Rs. 6500-10500/- in case of Inspectors/equivalent and of Rs. 7500-12000/- in Appraisers/Superintendents/Income Officers/equivalent case of Tax retrospectively from 01.01.1996. The Commission, as a general rule, is not considering demands seeking retrospective applications of some or the other order unless a clear cut and manifest anomaly that cannot be corrected other than Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 32 OA No.962/2023 through such retrospective revision is made out. Such is not the case here. The demand cannot, therefore, be considered."
Therefore, it is apparent that the Central Pay Commission as a Policy Decision has not accepted the retrospective upgradation of the pay scale of the executive posts of CBIC and CBDT.
3(d). It is further submitted by the respondents that the decision of the Central Pay Commission, is a policy decision, taken reasoned/premised on financial and other considerations. The Central Pay Commission is an Expert Body constituted under the Constitution and is empowered to decide on the pay and remuneration of officers and other staff of different services under the Central Government. Thus, such decision is outside the scope of Judicial Review and ought not to be interfered with.
3(e). It is submitted that the decision by the Central Pay Commission, has been followed in letter and spirit by the Central Board of Indirect Taxes and Customs and the various formations under it. It is bereft of any mala fides towards the applicants, as falsely alleged in the Original Application. Therefore, on the basis of reply, the respondents have prayed for dismissal of the present Original Application.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 33 OA No.962/2023
4. Thereafter, rejoinder was filed by the applicants reiterating and elaborating the stand taken in the Original Application and also by placing the order passed by the CAT Bench at Hyderabad in bunch of cases of the same department of Central Board of Indirect Taxes and Customs. Vide order dated 09.01.2024, the Coordinate Bench at Hyderabad allowed the said Original Applications with a direction to the respondents "to grant enhanced pay scale of Inspectors / Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the applicants along with the consequential arrears, if any, within a period of three months from the date of receipt of this order".
4(a). Further, the applicants have also placed on record various orders passed by the different Benches of this Tribunal to support their case.
5. Thereafter, sur-rejoinder was filed by the official respondents by reiterating and elaborating their stand and submitted that against the order passed by the Central Administrative Tribunal, Hyderabad Bench dated 09.01.2024 passed in OA No.1089/2019 & Others, a Writ Petition No.10490/2024 was preferred by the Union of India and others, which was dismissed vide order dated 09.08.2024 by the Hon'ble High Court of the State of Telangana at Hyderabad.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 34 OA No.962/2023 5(a). Further, SLP vide Diary No.59005/2024 has been filed before the Hon'ble Supreme Court of India against the said order dated 09.08.2024 with stay application in execution of the same. Thus, the issue of upgraded pay with effect from 01.01.1996 is yet to attain finality in the higher judicial forum, according to the respondents.
5(b). Further, it is stated that against the judgment / order passed in Original Application No.86/2008, Writ Petition was filed before the Hon'ble Bombay High Court, in which, the order dated 08.12.2023 was passed, which was filed by the Union of India Vs. Income Tax Gazetted Officers Association. It is informed by the Board Office that the Department of Expenditure vide ID Note dated 16.05.2024 has advised CBDT to file an appeal in the Hon'ble Supreme Court of India against the said judgment. Thus, the issue of upgraded pay with effect from 01.01.1996 is yet to attain finality in the higher judicial forum.
5(c). It is further submitted that a number of cases have been filed throughout the India on the similar issue relying on CBDT order / letter dated 22.09.2023 issued in pursuance of Hon'ble High Court of Calcutta judgment dated 03.05.2023 in Writ Petition No.21/2015, which has been implemented to the respondents of the Writ Petition only i.e. in personam. Therefore, on the basis of sur-rejoinder, the Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 35 OA No.962/2023 official respondents have reiterated their prayer for dismissal of the OA.
6. We have heard the learned counsels for the parties and perused the pleadings and documents available on record.
7. Learned counsel for the applicant vehemently argued that the impugned action of the respondents in not extending the benefit of grant of revised pay scale with effect from 01.01.1996 in terms of order dated 11.05.2004 (Annexure A-2) to the applicants is arbitrary, unjust and unfair.
7(a). Learned counsel vehemently submitted that the reasons assigned vide impugned communication dated 29.08.2023 (Annexure A-1) and communication dated 25.07.2023 on the ground that the Department of Expenditure did not agree to the proposal for extending the benefit of upgraded pay with effect from 01.01.1996 is illegal, arbitrary that too when similar issue was the subject matter before the various Benches of this Tribunal and the benefit has already been accorded to the similarly situated employees of various Ministries / Departments of the Union of India and, therefore, the act of the respondents is a hostile discrimination and violative of Articles 14 and 16 of the Constitution of India.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 36 OA No.962/2023 7(b). During the course of the arguments, the learned counsel has placed on record the compilation of judgments / orders passed by the various Benches of the Central Administrative Tribunal or judgment passed by the Hon'ble High Court of Telangana, SLP dismissal order dated 28.02.2025 passed in SLP (C) vide DY No.59005/2024 in case of The Union of India and others Vs. R. Siva Shankara Sastry and others and on that basis, it is submitted that the Original Application may be allowed and the respondents be directed to extend the necessary benefit to the applicants.
7(c). The learned counsel for the applicant has also relied upon the following judgments, as per compilation submitted by him, which are as under :
(i). The Union of India & Others Vs. R. Siva Shankara Sastry & Others in Writ Petition No.10490/2024 decided on 19.08.2024 along with a copy of judgment of the Hon'ble Supreme Court in SLP (C) DY No.59005/2024.
(ii). Moti Ram and others Vs. Union of India and others passed by the Chandigarh Bench of Central Administrative Tribunal in OA No.60/66/2023 vide order dated 28.05.2025.
(iii). Shri M.K.Narayan and others Vs. Union of India Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= and others passed by the Bangalore Bench of Central 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 37 OA No.962/2023 Administrative Tribunal in OA No.170/00094/2024 vide order dated 21.04.2025.
(iv). Pradeep Kumar and others Vs. Union of India and others passed by the Allahabad Bench of Central Administrative Tribunal in OA No.61/2025 vide order dated 17.04.2025.
(v). Deepak Kumar Sharma and others Vs. The Union of India and others passed by the Allahabad Bench of Central Administrative Tribunal in OA No.165/2025 vide order dated 01.04.2025.
(vi). Manish Bhagnagar and Others Vs. Union of India and others passed by the Chandigarh Bench of Central Administrative Tribunal in OA No.237/2005 vide order dated 05.03.2025.
(vii). Customs and Central Excise Pensioners Welfare Association (Regd) and Others Vs. Union of India and others passed by the Chandigarh Bench of Central Administrative Tribunal in OA No.60/65/2023 vide order dated 07.02.2025.
(viii). Jasbir Singh and others Vs. Union of India and others passed by the Chandigarh Bench of Central Administrative Tribunal in OA No.60/67/2023 vide order Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= dated 07.02.2025.
8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 38 OA No.962/2023
(ix). Parvinderjit Singh Sidhu Vs. Union of India and others passed by the Chandigarh Bench of Central Administrative Tribunal in OA No.207/2024 vide order dated 11.12.2024.
(x). Sheo Ram and others Vs. Union of India and others passed by the Allahabad Bench of Central Administrative Tribunal in OA No.413/2024 vide order dated 22.10.2024.
(xi). Cyril Joseph and others Vs. Union of India and others passed by the Hyderabad Bench of Central Administrative Tribunal in OA No.21/2029 and others vide order dated 17.10.2023.
(xii). Prakash Bhaskar Chaudhari and others Vs. Union of India and others passed by the Jaipur Bench of Central Administrative Tribunal in OA No.154/2015 vide order dated 05.01.2022.
8. On the other hand, learned counsel for the respondents, on the basis of reply vehemently argued that prior to considering the present Original Application on merits, it is necessary to consider that the present OA is suffers from delay and laches. According to Khushboo Digitally signed by Khushboo Mittal Gupta DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, the learned counsel, there is a delay of almost nineteen years CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 39 OA No.962/2023 without any justification that too without filing of any condonation of delay application.
8(a). To support the aforesaid contention, learned counsel has placed reliance in OA No.553/2018 decided on 31.01.2024 and OA No.317/2019 (bunch case) in the case of Kisan Ramchandra Kilje Vs. Union of India & Others decided on 31.01.2024 in which this Tribunal has rejected the said Original Applications on the ground of delay. To support the aforesaid contention, the learned counsel has relied upon the order passed by the Central Administrative Tribunal in OA No.240/2017 decided on 13.06.2023. Therefore, on the basis of reply and sur-rejoinder, the official respondents have prayed for dismissal of the OA.
9. After hearing learned counsels for the parties and after perusal of the record, before adverting to the merits of the present case, the objection raised by the respondents in respect of delay and laches needs to be considered and decided. It is true that in the present Original Application, except offering the explanation in paragraph No.3 of the Original Application, no separate application for condonation of delay application has been filed.
10. It is also true that while filing the reply, the official respondents have vehemently contested the question of delay and laches, Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 40 OA No.962/2023 however, at the same time, the official respondents have offered their comments through reply on merits to justify their action. The question of delay and laches in almost similar subject matter was considered by the Central Administrative Tribunal, Bangalore Bench in OA No.170/00094/2024 in the case of M.K.Narayan and others Vs. Union of India and others which was decided vide order dated 21.04.2025. The relevant paragraphs No.7 to 15 of the said order are reproduced hereinbelow :
"7. Analysis The issue (on merits) involved herein is no more res- integra in view of the orders passed by various Benches of this Tribunal. It is apt to refer to the order passed in OA No.397/2009 - Ashis Chakraborth and others vs. Union of India and others (DD: 10.07.2012) by the Calcutta Bench of this Tribunal, wherein considering the identical issue, it was held that the applicants therein, would be entitled to the upgraded pay scale from 01.01.1996 on notional basis and arrears from 21.04.2004 onwards only while allowing the OA. The said order was challenged by the respondents in WPCT No.21/2015 before the Hon'ble High Court Calcutta, wherein it is observed as under:
"The question, therefore, remains in the instant litigation is whether the effect can be given to such recommendation from 01.01.1996 or from a date posterior thereto. In all such cases, relied upon before us, the Special Anomaly Committee was directed to be constituted to take a conscious decision in this regard. Since it is policy decision of the Government of India and the interference under the power of judicial review is very limited in this regard, we feel that it would sub- serve the justice if the Special Anomaly Committee is constituted and a decision is taken in this regard.Digitally signed by Khushboo Mittal Gupta
Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 41 OA No.962/2023 The Impugned order needs to be modified to the extent that the Union of India should constitute a Special Anomaly Committee to take a decision on the grievance raised by the petitioners in the representations having made in this regard and communicate such decision to the respective respondents.
We, therefore, direct that the Union of India shall constitute a Special Anomaly Committee within two months from the date of communication of this order who shall decide the representations made by the respondents annexed to the writ-petition from page 70 onwards within one month from the date of constitution of the said Committee and shall communicate the decision within a week therefrom to the respective respondents.
With these observations, the writ-petition being WPCT 21 of 2015 is disposed of. No order as to costs."
In compliance with the said order, Special Anomaly Committee was constituted, the Special Anomaly Committee observed that there is no anomaly in the date of effectiveness for grant of enhanced pay scale of Rs.6500-10500/- in case of Inspector of Income Tax and Rs.7500-12000 in case of Income Tax Officer. In some of the cases, enhanced pay scale was granted from 01.01.1996 while in case of Income Tax Officer and Inspector of Income Tax, it was granted with effect from 21.04.2004. This anomaly needs to be redressed in case of the 13 respondents (therein), subject to the approval of the competent authority. Recommendations made by the Special Anomaly Committee reads as under:
"Recommendations.
Pay scale in the grade of Inspector shall be notionally enhanced to Rs.6500-10500 w.e.f 01.01.1996 and in the grade of ITO to Rs.7500- 12000 w.e.f. the date of joining the post of ITO i.e., 30.07.2003. The pay shall be refixed accordingly and the actual payment as well as arrears thereupon shall be given w.e.f. 21.04.2004 i.e., the date of issuance of OM by Department of Expenditure Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, F.No.6/37/98-IC dated 21.04.2004."
CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 42 OA No.962/2023
8. In OA No.1089/2019 and connected matters [Cyril Joseph vs. Union of India and others (DD:09.01.2024)] the Hyderabad Bench of this Tribunal, allowing the OAs directed the respondents to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the applicants along with consequential arrears, if any, within a period of three months from the date of receipt of the said order. This order has been upheld by the Hon'ble High Court for the State of Telangana at Hyderabad in W.P.No.10490/2024 and confirmed by the Hon'ble Apex Court in SLP No. 59005/2024 vide order dated 28.02.2025. Similarly in WPCT No.6/2025, the Principal Commissioner of CGST and CX, Kolkata North CGST & CX Commisionerate vs. Nabarun Roy and others, the Hon'ble High Court of Calcutta has observed that the petitioners are entitled to the benefits notionally with effect from 01.01.1996, referring to the Hon'ble Apex Court order in SLP (C) No. 59005/2024 preferred against the order passed by the Hon'ble High Court of Telangana in W.P.No.10490/2024 and accordingly Writ Petition has been disposed of. Similar view has been expressed by the Hon'ble High Court of Madhya Pradesh at Jabalpur in Miscellaneous Petition No.177/2025 (DD:18.03.2025). Thus in the present proceedings, there is no cavil on the entitlements of the applicants to the enhanced pay scales from 01.01.1996 notionally and actually from 21.04.2004, but the dispute is insofar as the entitlement of the applicants to the arrears are concerned having regard to the delay and laches. Hence, the only question that requires to be addressed by this Tribunal is with respect to the entitlement of the applicants so far as the arrears are concerned.
9. The Hon'ble Apex Court in Tarsem Singh supra, addressing the issue of delay and laches has observed thus:
"7. To summarise, normally, a belated service related claim will be rejected on the ground of delay and laches (where remedy is sought by filing a writ petition) or limitation (where remedy is sought by an application to the Administrative Tribunal). One of the exceptions to the said rule is cases relating to a continuing wrong. Where a service related claim is based on a continuing wrong, relief can be granted even if there is a long delay in seeking remedy, with reference to the date on which the Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, continuing wrong commenced, if such continuing wrong CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 43 OA No.962/2023 creates a continuing source of injury. But there is an exception to the exception. If the grievance is in respect of any order or administrative decision which related to or affected several others also, and if the re-opening of the issue would affect the settled rights of third parties, then the claim will not be entertained. For example, if the issue relates to payment or re-fixation of pay or pension, relief may be granted in spite of delay as it does not affect the rights of third parties. But if the claim involved issues relating to seniority or promotion etc., affecting others, delay would render the claim stale and doctrine of laches/limitation will be applied. Insofar as the consequential relief of recovery of arrears for a past period is concerned, the principles relating to recurring/successive wrongs will apply. As a consequence, the High Courts will restrict the consequential relief relating to arrears normally to a period of three years prior to the date of filing of the writ petition.
8. In this case, the delay of sixteen years would affect the consequential claim for arrears. The High Court was not justified in directing payment of arrears relating to sixteen years, and that too with interest. It ought to have restricted the relief relating to arrears to only three years before the date of writ petition, or from the date of demand to date of writ petition, whichever was lesser. It ought not to have granted interest on arrears in such circumstances."
10. In the case of Yogendra Shrivastava supra, the Hon'ble Apex Court considering the entitlement of NPA at 25% of pay of the Madhya Pradesh Employees' State Insurance Service (Gazetted) Recruitment Rules, 1981, held insofar as arrears, the employees are entitled to recover the difference in NPA only in regard to the salary which accrued due during the three years prior to the date of filing of the original applications before the Tribunal and not from the date of their appointments, further observing that if the State of Madhya Pradesh and others - appellants therein, in pursuance of the orders of the Tribunal/High Court, had paid the difference of NPA, for any period beyond the years before the date of the respective original applications, they will be at liberty to recover the same from the respective respondents in 24 monthly instalments.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 44 OA No.962/2023
11. In Asger Ibrahim Amin supra, while considering the question whether the appellant therein, Asger Ibrahim Amin is entitled to claim pension even though he resigned from service on his own volition and, if so, whether his claim on this count had become barred by limitation and laches, held that "considering the huge delay, not explained by proper reasons, on the part of the Appellant in approaching the Court, we limit the benefits of arrears of pension payable to the Appellant to three years preceding the date of the petition filed before the High Court".
12. The Hon'ble Apex Court while deciding the effective date of implementing the order passed by the Hon'ble Apex Court in Union of India and Another vs. M.Siddaraj vide final order dated 20.02.2025 in Miscellaneous Application Diary No.2400/2024 in Civil appeal No.3933/2023, modifying the interim order dated 06.09.2024 declared as under:
"We are inclined to dispose of the present miscellaneous applications directing that Clauses
(a), (b) and (c) of the order dated 06.09.2024 will be treated as final directions. We are, however, of the opinion that Clause (d) of the order dated 06.09.2024 requires modification which shall now read as under:
"(d) In case any retired employee filed an application for intervention/impleadment/ writ petition/original application before the Central Administrative Tribunal/High Courts/this Court, the enhanced pension by including one increment will be payable for the period of three years prior to the month in which the application for intervention/ impleadment/ writ petition/ original application was filed."
Further, clause (d) will not apply to the retired government employee who filed a writ petition/original application or an application for intervention before the Central Administrative Tribunal/High Courts/this Court after the judgment in "Union of India & Anr. v. M. Siddaraj", as in such cases, clause (a) will apply.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 45 OA No.962/2023 Recording the aforesaid, the miscellaneous applications are disposed of.
We, further, clarify that in case any excess payment has already been made, including arrears, such amount paid will not be recovered."
13. In State of Uttar Pradesh and others vs. Arvind Kumar Srivastava & others reported in (2015) 1 SCC 347 - Civil Appeal No.9849/2014 (DD:17.10.2014), the Hon'ble Apex Court has observed thus:
"22.2. However, this principle is subject to well recognized exceptions in the form of laches and delays as well as acquiescence. Those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after long delay only because of the reason that their counterparts who had approached the Court earlier in time succeeded in their efforts, then such employees cannot claim that the benefit of the judgment rendered in the case of similarly situated persons be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
22.3. However, this exception may not apply in those cases where the judgment pronounced by the Court was judgment in rem with intention to give benefit to all similarly situated persons, whether they approached the Court or not. With such a pronouncement the obligation is cast upon the authorities to itself extend the benefit thereof to all similarly situated person. Such a situation can occur when the subject matter of the decision touches upon the policy matters, like scheme of regularisation and the like (see K.C. Sharma & Ors. v. Union of India (supra). On the other hand, if the judgment of the Court was in personam holding that benefit of the said judgment shall accrue to the parties before the Court and such an intention is stated expressly in the judgment or it can be impliedly found out from the tenor and language of the judgment, those who want to get the benefit of the said Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, judgment extended to them shall have to satisfy that CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 46 OA No.962/2023 their petition does not suffer from either laches and delays or acquiescence."
14. In the light of the aforesaid judgements, the question of delay and laches in preferring the original application(s) before this Tribunal, is examined.
15. It is ex-facie apparent that the applicants subsequent to the issue of Office Memorandum dated 21.04.2004 (Annexure A2) which gives effect to the revised pay scales immediately from the date of the said order i.e., 21.04.2004, have not made any sincere efforts to challenge the said order at the earliest point of time. They were sleeping over the matter and raised suddenly from the slumber in the year 2024 after 20 years, only for the reason that some of the similarly situated persons who approached the judicial forums earlier, in time, succeeded in their efforts. As such, they were to be treated as fence sitters. Thus, we are of the considered view that contextually, the main relief may be granted in terms of the judicial orders passed by various Benches of this Tribunal and confirmed by the Higher Courts, inasmuch as extending the benefit of higher pay scale as granted in the OM dated 21.04.2004, notionally with effect from 01.01.1996 and actually from 21.04.2004, condoning the delay as it does not affect the rights of the third parties. However, insofar as the consequential relief of recovery of arrears for the past period is concerned, the principles relating to recurring/successive wrongs will apply as per the settled legal principles enunciated in Tarsem Singh, supra. The delay of 20 years would affect the consequential claim for arrears. Considering the huge delay not explained by proper reasons in approaching the Tribunal by the applicants, in our opinion, the consequential relief relating to arrears could be restricted to a period of three years prior to the date of filing of the application in the interest of justice and equity."
11. Looking to the order dated 31.01.2024 passed in case of Kisan Ramchandra Kilje Vs. Union of India & Others in OA No.317/2019 (bunch case) and Chandrakant Parmanand Joshi Vs. Union of Digitally signed by Khushboo Mittal Gupta India and others in OA No.553/2018 decided by the Mumbai Bench Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 47 OA No.962/2023 of this Tribunal vide order dated 31.01.2024, it appears that the judgment of the Hon'ble Supreme Court in the case of Union of India and others Vs. Tarsem Singh reported in 2008 (8) SCC 648 decided on 13.08.2008 and other judgments as mentioned above (except judgment of the Hon'ble Supreme Court in the case of Union of India Vs. M. Siddaraj which was delivered on 20.02.2025, therefore, it could not brought even otherwise) were not brought to the notice of the Coordinate Bench of the Central Administrative Tribunal, Mumbai. Therefore, following the view taken by the Bangalore Bench of this Tribunal in case of M.K.Narayana (supra), the payment of consequential benefits of arrears can be restricted to the applicants to only three years before the date of filing of the Original Application i.e. 08.11.2023 in view of the proposition of law laid down by the Hon'ble Supreme Court in the case of Tarsem Singh (supra) and, therefore, the objection raised by the respondents in respect of delay and laches decided accordingly that delay is condoned. However, consequential relief of arrears is restricted.
12. So far as, merits of the present case is concerned, that whether the extension of benefit of a revised pay scale to the similar situated employees, who are / were working on the post of Inspector Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 48 OA No.962/2023 / Superintendent can be extended with effect from 01.01.1996 is concerned, only in the case of Custom Department, the said issue was decided by the Hyderabad Bench of this Tribunal (bunch cases) in the case of Cyril Joseph and others Vs. Union of India and others in OA No.21/1089/2019 and others decided on 09.01.2024 and the respondents were directed to grant enhanced pay scale of Inspectors / Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the applicants along with consequential arrears within a period of three months.
13. While passing the aforesaid order, the Coordinate Bench has taken into consideration the similar stand of the respondents, which are taken in the present Original Application on merits and while referring the order of this Tribunal in OA No.86/2008 decided on 17.01.2012 and other orders passed by the Coordinate Benches and order passed by the Hon'ble High Court. Aforesaid order in case of Cyril Joseph (supra) was the subject matter of challenge before the Hon'ble High Court of Telangana in Writ Petition No.10490/2024, which was dismissed vide order dated 09.08.2024. The Hon'ble High Court while dismissing the said Writ Petition was pleased to observe the following paragraphs which is reproduced as under :.
"20. Further, similarly situated persons have filed Digitally signed by Khushboo Mittal Gupta Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, O.A.No.397 of 2009 before the Hon'ble CAT, Kolkata seeking CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 49 OA No.962/2023 grant of higher pay-scale retrospectively w.e.f. 01.01.1996 in the case of Income Tax Officer (Rs.6500-10500/-) and Inspector of Income Tax (Rs.5500-9000/-) on notional basis.
21. The CAT, Kolkata had allowed the said O.A.No.397 of 2009 vide order dated 10.07.2012 holding that applicants therein would be entitled to upgrade of pay-scale from 01.01.1996 on notional basis and arrears from 21.04.2004 onwards only. Aggrieved by the aforesaid order of the CAT, Kolkata, the Department had filed W.P.(CT).No.21 of 2015 before the High Court of Kolkata and the High court of Kolkata vide order dated 03.05.2023 held that "We therefore, direct that Union of India shall constitute a Special Anomaly Committee within two months from the date of communication of this order, who shall decide the representations made by the respondents annexed to the writ petition from page 70 onwards within one month from the date of the constitution of the said Committee and shall communicate the decision within a week there from to respective respondents".
22. That consequent upon the directions of the Hon'ble High Court of Kolkata, dated 03.05.2023 in W.P.(CT). No.21 of 2015, a Special Anomaly Committee was constituted with the approval of the competent authority to decide the representations made by the respondents in W.P.(CT).No.21 of 2015. Basing on the recommendation of Anomaly Committee, the Central Board of Direct Taxes (CBDT) issued order dated 22.09.2023 and enhanced the pay scale w.e.f. 01.01.1996 notionally to the respondents only in W.P.(CT). No.21 of 2015.
23. Learned Additional Solicitor General represented that the Department of Expenditure vide I.D.No.7.2.2008-IC, dated 16.05.2024 has advised CBDT to take up the matter with DoLA/ ASG for filing appeal before the Hon'ble Supreme Court of India against the judgment of Bombay High Court dated 08.12.2023 in W.P.No.9649 of 2012 along with stay application. However, no material is placed before this Court whether the orders passed by the various CATs and High Courts have been challenged before the Hon'ble Apex Court or whether there is any stay granted by the Hon'ble Apex Court.
Digitally signed by Khushboo Mittal GuptaKhushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 50 OA No.962/2023
24. In the light of above discussion, this Court is of the considered opinion that once a Special Anomaly Committee was constituted in CBDT pursuant to the orders of Kolkata High Court and based on the recommendations of said Committee, when it was implemented retrospectively w.e.f. 01.01.1996 in the CBDT, there is no need to constitute separate Special Anomaly Committee for the CBIC again since the Department of Revenue being the common for both the CBDT and CBIC.
25. Further, as per the Office Memorandum dated 06.02.1998, there will be two level Anomaly Committees, National and Departmental. The National Anomaly Committee deals with the common to two or more Departments and in respect of the common categories of employees; and that Departmental Anomaly Committee will deal with the Anomalies pertaining to exclusively to the Department concerned and therefore, CBDT and CBIC being two separate boards under the same Department of Revenue, the recommendations of Special Anomaly Committee constituted pursuant to directions of Hon'ble High Court of Kolkata in W.P.(CT).No.21 of 2015 have to be applied to the entire Department."
14. Further order of Hon'ble High Court of Telangana was further subject matter of challenge at the instance of Union of India in SLP (C) vide DY No.59005/2024 before the Hon'ble Supreme Court of India, which was dismissed vide order dated 28.02.2025. Meaning thereby, the order passed by the Hyderabad Bench of this Tribunal is confirmed / affirmed by the Hon'ble Supreme Court.
15. During the course of arguments, the learned counsel for the applicants placed on record the note of the Ministry of Finance, Digitally signed by Khushboo Mittal Gupta Department of Expenditure, Government of India dated 13.06.2025, Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0 51 OA No.962/2023 communication dated 16.06.2025 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and the communication dated 08.06.2025 issued by the office of the Principal Commissioner, Central Tax, Hyderabad, GST to show that the Board of respondent department has itself decided to implement the order passed by the Hyderabad Bench of this Tribunal on personam basis. Once main issue has been decided by the Central Administrative Tribunal and challenge made to the aforesaid order unsuccessful by the Hon'ble Supreme Court and the Hon'ble High Courts, then implementation of order now only on personam basis is arbitrary, unfair and unjust. Therefore, the reasons assigned in the impugned communication are unsustainable and the impugned communication is liable to be set aside.
16. Thus, in view of the aforesaid discussions, the present Original is disposed of with the following directions :
(a). The impugned communication dated 25.07.2023 (Annexure A-1) is quashed.
(b). The respondents are directed to extend the benefit of upgraded pay scale to the applicants granted by OM dated 21.04.2004 notionally with effect from 01.01.1996.Digitally signed by Khushboo Mittal Gupta
Khushboo DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
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(c). The applicants are entitled to the consequential benefits of arrears thereof to only three years before the date of filing of the present Original Application (08.11.2023).
(d). Respondents are directed to issue revised pay fixation order and other consequential order in respect of each applicant (as there are 75 applicants) in view of directions contained in para (b) and (c) above within a period of six months from the date of receipt of a certified copy of this order.
(e). With the aforesaid observations, the OA is disposed of to the extent indicated above.
(f). There shall be no order as to costs.
(g). Pending MAs, if any, stand closed.
(UMESH GAJANKUSH) (SHRI KRISHNA)
MEMBER (J) MEMBER (A)
kmg*
Digitally signed by Khushboo Mittal Gupta
Khushboo
DN: C=IN, O=Personal, OID.2.5.4.65=6dbe5c2d6885491895b4fb8ef3642a0b, Phone= 8985c11fad2960cfbb159f98c2764347c7a4ffbc50d436d4fe5701484c759b92, PostalCode=411060, S=Maharashtra, SERIALNUMBER= 870759ef2f1952335c4269bf3698e2204e6521bc46faf0d3fefceadf0c12c639, CN=Khushboo Mittal Gupta Mittal Gupta Reason: I am the author of this document Location:
Date: 2025.07.22 15:26:24+05'30' Foxit PDF Reader Version: 2025.1.0