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Central Administrative Tribunal - Kolkata

Avijit Maity vs Central Excise & Customs on 1 July, 2020

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                                               IN THE CENTRAL ADMINISTRATIVE TRIBUNAL, CALCUTTA BENCH,

ui                                                                    CALCUTTA
 i                                                                      O. A. No. 350/00       2-^f of 2020     i
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                                           I                            1. AVIJIT MAITY, son of Late

                                                                        Subrata     Maity, 'aged   about   48
                                                                                                                 i
                                                                       years, working as Inspector of CGST      1iS
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                                                                       &■ CX in the Gr.09/Circle           II   g
                                                                                                                I

                                                                       Kolkata Audit - I, CGST & CX under

                                                                       Chief Commissioner CGST, Kolkata
                                       I
                                                                       Zone, GST Bhawan, 180, Santipally,

                                                                       Rajdanga Main Road, Kolkata - 700
                                                                       107 and residing at 202, A.P.C Roy

                                                                       Road, Kalyan Co-operative, Birati,

                                                                       Kolkata - 700 051.


                                                                       2. PARITOSH      KUMAR      SARDAR,
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     A                                                                 son of Late Nirapada Sardar, aged
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                                                                       about   58    years,    working

                                                                       Inspector of CGST & CX in Range -•

                                                                       VI, Bhowanipur Division, Kolkata

                                                                       South   Commissionerate',    Kolkata

                                                                      and residing at village - Behari, P.0
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           i                                                          - Dhamua, P.S - Magrahat, South
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                                                                      24 Parganas, PIN - 743610.




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                          Commissionerate and residing at 747

                          M.G Road, Kolkata - 700 063.


                          6. DEBASISH            BISWAS, ,.-son    of

                          Naten Biswas, aged about 49 years,

                          working as Inspector of COST & CX,
s

                          at Range - V, Park Street Division,

                          Kolkata        South      CGST     &    CX

                          Commissionerate and residing at

                          101, Ajay Nagar, Dum Dum, P.0 -

                          Motijheel, Kolkata - 700 074.


                          7. ATANU CHAKRABORTY, son of

                         Late Gangadhar Chakraborty, aged

                         about      53     years,       working   as

                         Inspector of CGST & CX, -Kolkata

r                        Audit            I,      CGST      &     CX
     !
                         Commissionerate and residing at

                         Plot    No.      58,     Lie     Township,

                         Madhyamgram, Kolkata-700 129.
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                         8. MITRA MAZUMDER, wife of Late

                         Dayamay Mazumder, aged about 49                tts
                         years, working as Inspector of CGST
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                                                                        s
                ;        & CX,      Range - V, Bidhannagar              i
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                                        Commissionerate and residing at 747,

                                        M.G Road, Kolkata - 700 063.


                                        6. DEBASISH            BISWAS,     son    of

                                        Naten Biswas, aged about 49 years,

                                        working as Inspector of CGST & CX,

                                        at Range - V, Park Street Division,

                                        Kolkata        South      CGST     &     CX

                                        Commissionerate and residing at

                                        101, Ajay Nagar, Dum Dum, P.0 -

                                        Motijheel, Kolkata - 700 074.


                                       7. ATANU CHAKRABORTY, son of

                                       Late Gangadhar Chakraborty, aged

                                       about      53     years,       working    as

                                       Inspector of CGST & CX, Kolkata

                                       Audit             I,     CGST      &      CX    I
                                                                                       I
                                       Commissionerate and residing at                 &i
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                                                  4
                                       Plot    No;      58,     Lie     Township,       i
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                                       Madhyamgram, Kolkata - 700 129.                 mm
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                                       8. MITRA MAZUMDER, wife of Late                 m
                                       Dayamay Mazumder, aged about 49

                                       years, working as Inspector of CGST

                                       & CX,      Range - V, Bidhannagar



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                                       Commissionerate and      residing at

                                       18C/3., Anjangarh,    P.0       Birati,

                                       Kolkata - 700 051.


                                       11.     KAKALI SENGUPTA, son of

                                       Late Bijan Mallick, aged about 48

                                       years, working as Inspector of CGST

                                       & CX, at Appeal - I, CGST & CX

                                       Commissionerate and residing at

                                       74B, Padmapukur Road, Kolkata -

                                       700 020.


                                       12.     RAVI   CHANDRA      VERMA,

                                       son of Lt Gopal Chandra Verma,

                                       aged about 49 years, working as

                                       Inspector of CGST & CX, Vigilance

                                       Branch, Kolkata Audit - I, 'CGST &

                                       CX Commissionerate and      residing
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                                       at 12/1, Pudda Pukur Lane, P.0 -
                           r-.

                           .:u*        LR Sarani, Kolkata - 700 020.



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                                       13.     SUMAN MAJUMDER,           son

                                       of Late Sunil Kumar Majumder,

                                       aged about 49 years, working as

                                       Inspector of CGST & CX, Kolkata
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                                      Commissionerate and      residing at
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                                      18C/3., Anjangarh,    P.'O      Birati,

                                      Kolkata- 700 051.


                                      11.     KAKAU SENGUPTA, son of

                                      Late Bijan Mallick, aged about 48

                                      years, working as Inspector of CGST

                                      &• CX, at Appeal - I, CGST & CX

                                      Commissionerate and residing at

                                      74B, Padmapukur Road, Kolkata -

                                  "   700 020.


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                                      12.     RAVI   CHANDRA       VERMA    5




                                      son of Lt Gopal Chandra Verma,

                                      aged about 49 years, working as

                                      Inspector of CGST & CX, Vigilance

                                      Branch, Kolkata Audit - I, 'CGST &

                                      CX Commissionerate and       residing

                                      at 12/1, Pudda Pukur Lane, P.0 -

                                      LR Sarani, Kolkata - 700 020.
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                                      13.     SUMAN MAJUMDER,           son                   F


                                                                                              I
                                      of Late Sunil Kumar Majumder,

                                      aged about 49 years, working as                         I




                                      Inspector of CGST & CX, Kolkata
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                              16.        ABESH   DE,>   son     of . Late

                              Pranesh Chandra De, aged about 48

                             years, working as Inspector of COST

                             &      CX     Kolkata      Audit           I

                             Commissionerate and residing at

                             23/2, Jodhpur Colony, P.O - Lake

                             Gardens, Kolkata - 700 045.-


                             17.         CHUMKI BHATTACHARYA,

                             daughter of Late Janaki Bhusan

                             Haider, aged about 46 years, as

                             Inspector of CGST 66 CX, Range -

                             III, Tollygaunge Division,         Kolkata

                             South CGST 86 CX Commissionerate

                             and residing at 8, Seven Tanks

                     r       Lane, Kolkata - 700 030.


                             18.    ' BABITA MUNSHI, wife of Sri

                             Ranjit Kumar Munshi, aged about
                    ;■




                             50 years,     working as Inspector of

                             CGST & CX, Rashbehari Division 9

                             TAR Section, Kolkata South CGST &
               £
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                             CX, GST Bhawan, 180, Santipally,

               tv            Rajdanga Main Road, Kolkata - 700
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                         16.        ABESH   DE >    son      of Late

                        Pranesh Chandra De, aged about 48

                        years, working as Inspector of CGST

                        &      CX     Kolkata       Audit          I

                        Commissionerate and residing at

                        23/2, Jodhpur Colony, P.0 - Lake

                        Gardens, Kolkata - 700 045.-


                        17.         CHUMKI BHATTACHARYA,

                        daughter of Late Janaki Bhusan

                        Haider, aged about 46 years, as
                   i"
                        Inspector of CGST & CX, Range -

                   r    Ill, Tollygaunge Division,           Kolkata

                        South CGST & CX Commissionerate

                        and residing at 8, Seven Tanks

                        Lane, Kolkata - 700 030.


                        18.     BABITA MUNSHI, wife of Sri

              ?•        Ranjit Kumar Munshi, aged about

                        50 years,     working as Inspector of

                        CGST & CX, Rashbehari Division,

                        TAR Section, Kolkata South CGST &
             R.
                        CX, GST Bhawan, 180, Santipally,
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                        Rajdanga Main Road, Kolkata - 700                          r
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                      44/2/3,       Jheel Road,     Pal Bazar,

                     Jadavpur, Kolkata - 700 075.


                      21.       KAKALI       B HATTA CHARYA,

                     wife of Sujit Kumar Haider, aged

                     about      47     years,     working ' as

                     Inspector of CGST & OX, at P & C

                     Section, Kolkata Audit - II CGST &

                     CX Commissionerate and residing

                     at 116/1, Ghosal Para, Nabagram,

                     Serampore, Hooghly - 712204.


                     22.      APURBA RAY,           son of Lt

                     Jogendra Chandra Ray, aged about

                     51 years, working as Inspector of

                     CGST       &      CX,      Appeal            I

                     Commissionerate, Kolkata' CGST &

                     CX and residing at Flat No. 2B1,

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                     Greenwood Park, MIG - II, New
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               7.-
                     Town, Kolkata - 700 163.


                     23.        SAMARENDRA               KANTI

                     GHOSH          son of Sri Mrinal Kanti

                     Ghosh,     aged     about     50    years,

                     working as Inspector of Customs at




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                  44/2/3,    Jheel Road,       Pal Bazar,

                  Jadavpur, Kolkata - 700 075.


                  21.       KAKALI       BHATTACHARYA,

                 wife of Sujit Kumar Haider, aged

                 about      47     years,     working     as

                 Inspector of CGST & CX, at P & C

                 Section, Kolkata Audit - II CGST &

                 CX Commissionerate and residing

                 at 116/1, Ghosal Para, Nabagram,

                 Serampore, Hooghly - 712204.


                 22.      APURBA RAY,          son of Lt

                 Jogendra Chandra Ray, aged about

                 51 years, working as Inspector of

                 CGST       &      CX,      Appeal             I

                 Commissionerate, Kolkata CGST &

                 CX and residing at Flat No. 2B1,

                 Greenwood Park, MIG                 II, New
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      l          Town, Kolkata - 700 163.

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                 23.        SAMARENDRA                KANTI

                • GHOSH         son of Sri Mrinal Kanti
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                 Ghosh      aged     about     50     years,

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                 working as Inspector of Customs at
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                           Panitanki Indo -- Nepal Border and
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                           residing at Himalya Kanya Abasan,

                           Phase - IIA, 2 ka Mile, Sevoke Road,

                           Salugara, Jalpaiguri - 734008.


                           26.   ■ ARABINDA SARKAR, son of

                           Kalipada Sarkar, aged about 50

                           years, working as Inspector of COST

                           & CX, Audit, RTI, Section, Bally - I

                           Division   Howrah    COST    &   CX

                          Commissionerate and residing at

                          Vill - Jeala, P.O - Ballavpur, North

                          24 Parganas, PIN - 743245.


                          27. DIPAL BHOWMIK, son of Late

                          Harasundar Bhowmik,      aged about

                          51 years,   working as Inspector of

                          COST & CEX, office of the Assistant

                          Commissioner of COST & CEX,
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                          Cooch Behar Division and residing
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             .            at Hazrapara, P.O & Dist - Cooch

                          Behar, PIN-736101.


    :                     28.     OM PRAKASH, son of Shri

                          Ram Sundar Sharma, aged about
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!                              Panitanki Indo - Nepal Border and
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i-                             residing at Himalya Kanya Abasan,

                               Phase - UA, 2 Vs Mile, Sevoke 'Road,

                               Salugara, Jalpaiguri - 734008.


                               26.   ' ARABINDA SARKAR, son of

                               Kalipada Sarkar,    aged about 50

                              years, working as Inspector of CGST

                              & CX, Audit, RTI, Section, Bally - I

                              Division,
                                      j   Howrah     CGST      &   CX

                              Commissionerate and residing at

                              Vill - Jeala, P.0 - Ballavpur, North

                              24 Parganas, PIN - 743245. ,,             mm


                              27. D1PAL BHOWMIK, son of Late            fa

                              Harasundar Bhowmik,          aged about   Ea

                              51 years,   working as Inspector of

                              CGST & CEX, office of the Assistant
                                                                             Hsi
                              Commissioner    of CGST 83        CEX,
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                              Cooch Behar Division and residing

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                              at Hazrapara, P.0 & Dist - Cooch
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               •V             Behar, PIN - 736101.

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               I              28.    OM PRAKASH, son of Shri

                              Ram Sundar Sharma, aged about
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                    (under Dinajpur Division), congress

                    Para,    Balurghat     733101    and

                    residing at Dadamore Mirchak, near

                    Dadaji Masjid, English Bazar,    P.0

                    & Dist - Malda, PIN 732101.


                    31.      AKUL CHANDRA PAL, son

                    of Late Mahadeb Chandra Pal, aged

                    about 63 years, retired Inspector of

                    COST & CX, Erstwhile Kolkata - 1

                    Commissionerate,     Taratala

                    Division and residing at 2/227F,

           V-       Sree Colony, Kolkata - 700 92.


                    32.      SONALI KOEL, daughter of

                    Late Peter Paul Koel, aged about 43

                    years,    working as Inspector of

                    COST & CX, Range - IV, Durgapur -

       !            II Division and residing at 08/19,
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                                              (under Dinajpur Division), congress

                                             Para,    Balurghat     733101       and            «8
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                                             residing at Dadamore Mirchak, near               II

                                1            Dadaji Masjid, English Bazar,       P.O

                                             & Dist - Malda, PIN 732101.


                                             31.      AKUL CHANDRA PAL, son

                                             of Late Mahadeb Chandra Pal, aged

                                             about 63 years, retired Inspector of

                                             COST & CX, Erstwhile Kolkata - 1                m
                                             Commissionerate,     Taratala         II

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                                             Division and residing at 2/227F,
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                                             Sree Colony, Kolkata - 700 92.                 3 is*


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                                             32.      SONALI KOEL, daughter of

                                             Late Peter Paul Koel, aged about 43

                                             years,    working as Inspector of

                                             COST & CX, Range - IV, Durgapur -

               !                             II Division and residing at 08/19,
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               t                             Bengal   ' Ambuja,    City      Centre,

                                             Durgapur -713216.


           ■i.                               33.      AJAY   KUMAR        MAHATO,
                            4
                                             son of Late Sripati Nath Mahato,

                                             aged about 51 years,    working as



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                      Government of India    9   J
                                                     having its office

                      at North sslock, New Delhi-110001;


                      3. THE PRINCIPAL        CHIEF

                      COMMISSIONER OF CGST&CX,

                      Kolkata    Zone,    GST        Bhawan, _ ISO,

                      ttanupsliy,       kajdanga Main          Road,

                      Kolkata-700107.


                      4. THE PRINCIPAL COMMISSIONER

                      OF COST &         ex, Kolkata North

                      vComrnissionerate, GST Bhawan. 180,

                     " Sahtipally,      Hajdanga Main          Road

                      Kolkata-700107.


                      5, THE COMMISSIONER OF COST &

                      CX, Howrah Cornmissionerate,, 15/1,

                      Strand Road, MS Building, Kolkata-

                      700001.


                      6. THE COMMISSIONER OF COST &

                      CX. Kolkata Appeal-1 Commissionerate,

                      GST Bhawan, 180, Santipally,

                      Rajdanga Main Road, Kolkata-700107.



                      7. THE         ADDITIONAL          DIRECTOR

                      GENERAL , in the office the Additional

                      Director General Of Taxpayer Service.                  A
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                                  Government of India, s having its o'ffice

                                  at North Block, New Delhi-110001;


                                  3. THE PRINCIPAL     CHIEF

                                  COMMISSIONER OF CGST&CX,

                                  Koikats.   Zone,   GST    Bhawan,    180,

                                  banupaiiy,      Rajdanga Main       Road

                                  Kolkaca-700107.


                                  •4. THE    PRINCIPAL COMMISSIONER

                                  OF COST &       CX, Kolkata North    ' •'

                                  Commissicnerate, GST Bhawan, 180,

                                  SantipaUy,      Rajdanga Main    '■'Road,

                                  KoIkata-700107.


                                  5, THE COMMISSIONER OF COST &

                                  CX, Howrah Cornmissionerate, 15/1           5




                                  Strand Road, MS Building, Kolkata-'

                                  700001,


                                  6. THE COMMISSIONER OF COST &

                                  CX, Kolkata Appeai-I Cornmissionerate,

                                  GST Bhawan, 180, SantipaUy,

                                  Rajdanga Main Road, Kolkata-700107.



                                  ?. THE       ADDITIONAL      DIRECTOR

                                  GENERAL , in the office the Additional
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                                  Director General Of Taxpayer Service,



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                              CENTRAL ADMINISTRATIVE TRIBUNAL
                                    KOLKATA BENCH, KOLKATA




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      No. O.A. 350/424/2020                                  Date of order: 01.07.2020
 i        M.A.350/234/2020



      Present             Hon'ble Mrs. Bidisha Banerjee, Judicial Member
                          Hon'ble Dr. Nandita Chatterjee, Administrative Member



                                   AVIJITMAITY& OTHERS
                                              VS.
                                 UNION OF INDIA & OTHERS



      For the Applicant                        Mr. P.C. Das, Counsel
                                               Mr. A. Hait, Counsel


      For the Respondents                      Mr. A. Roy, Counsel



                                             ORDER

Per Bidisha Baneriee, Judicial Member Thirty four applicants have preferred this application to seek the following reliefs:-

"(a) Leave may be granted to the applicants to file this application jointly under Rule 4(5)(a) of the Central Administrative Tribunal (Procedure) Rules, 1987 as the applicants have a common grievance;
(b) To quash and/order set aside the impugned office letter dated 25th September, 2018 issued by the Under-Secretary to the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs whereby the said authority directed that the persons concerned those who are not party in the proceeding in any court matter, they cannot be given the benefit of Grade PayofRs. 5400/- which is a discrimination and violation of Article 14 and 17 of the Constitution of India being Annexure A-12 of this original application.
(c) To quash and/or set aside the impugned office letter dated 16th November, 2018 issued by the office of the Principal Commissioner, Central GST and Central Excise, Kolkata North Commissionerate communicated that they are unable to process re-fixation of pay due to unavailability of the proper order or guidelines from the CBIC/DoPT, New Delhi or the competent authority being Annexure A-15 of this original application which is a misleading statement as because by way of gazette notification dated 29th August, 2008 and the Circulars dated 11.2.2009 and 21.11.2008 being Annexure A-2 and A-3 2 and A-4 of this original application, the higher authority had made it clear that if the officer completes 4'.years on a dated after 01.01.2006, he will be given non -functional aggradation from such date on which he completes 4years 1 the pay scale of Rs. 7500-12000 (pre-revised).
(d) To quash and/or set aside the impugned office letter dated 25th February, 2019 issued by the Director, Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs communicated to Zonal Principal Commissioner of Central Tax, Hyderabad Commissionerate with request to implement the common orders of Hon'ble Tribunal on the same issue dated 27.8.2018 in and 16.11.18 in respect of the petitioners only those who were the party in the proceeding. Which is highly discriminatory and in violation of Article 14 and 17 of the Constitution of India
- being Annexure A-16 of this original application which is hostile discrimination ofArticle 14 and 16 of the Constitution of India.
(e) To quash and/or set aside the impugned office order dated 22.2.2019 ■issued by the Commissioner of COST & CX, Siliguri Commissionerate by which the claim of the applicants has been rejected by stating that the benefit of NFG of Grade Pay of Rs. 5400/- to the officers who has completed 4 years continuous service in the Grade Pay of Rs. 4800 may not be allowed until final direction/clarification received from the Board (or Cadre Control Authority) in this matter being Annexure A-19 of this original application.

coto give To pass an appropriate order direction upon the respondent authority the benefit of Grade Pay of Rs. 5400/- in favour of the present applicants on nonfunctional basis with effect from the date on completion of continuous service of 4 years in Grade Pay of Rs. 4800/- in PB-2 in terms of the gazette notification dated 29th August, 2008 and the circulars dated 21st November, 2008 issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs along with all consequential benefits in the light of the i i direction rendered by the Learned Tribunals, Hon'ble High Courts and Hon'ble Supreme Court in judgment and order dated 4.11.2015 passed by the coordinate bench of the Central Administrative Tribunal, Chandigarh bench in O.a. No. 060/01044/2014 and O.a. No. 060/0018/2015 and the judgment and order dated December, 2016 passed by the Division Bench of the Hon'ble High Court of Kerala at Ernakulam in OP (CAT) No. 2/6 of 2010 (Z) and the order passed by the learned Central Administrative Tribunal, Allahabad Bench dated 6th December, 2018 in O.A. No. 1318 of 2018 and the judgement and order passed by the Division Bench of the Hon'ble High Court ofJudicature at Madras dated 06.09.2010 in WP No. 13225 of 2010 whereby the Hon'ble High Court of Judicature at Madras also taken the same view by directing the respondents to extend the benefit of Grade Pay of Rs. 5400/- in favour of the similarly circumstanced employees and the judgment and order dated 10.10.2017 passed by the Hon'ble Supreme Court in Civil Appeal No. 8883 of 2011 by which the Hon'ble Apex Court also upheld the decision rendered by the Hon'ble High Court ofJudicature at Madras in WP No. 13225 of 2010 and the order passed by the Division Bench of the Hon'ble High Court in Writ Petition No. 39218 of2012 and the same view has been taken by the Hon'ble High Court as per the direction of the Hon'ble Supreme Court and the order passed by the Learned Central Administrative Tribunal, Allahabad Bench dated 6th December, 2018 in O.A. No. 1318 of 2018 whereby the Learned Central Administrative Tribunal, Allahabad Bench also passed an order by directing the respondents to extend the benefits of judgment in favour of the similarly circumstanced persons who approached before that Tribunal within a specific time.

(9) to declare that the applicant is the similarly circumstanced person vis-a- vis to the employees those who are parties in the proceeding in the various proceedings before the Hon'ble Tribunal as well as High Courts and Hon'ble Supreme Court and is entitled to get the Grade Pay of Rs. 5400/- those who is Group-B officers of Departments of Posts, Revenue etc, will be granted Grade 3 Pay of Rs. 5400/- in PB-2 on non-functional basis after 4 years of regular service in the grade pay of Rs. 4800 in PB-2 with effect from 1.10.2015 along with all consequential benefits vis-a-vis to the other similarly circumstances person who got the same in view of the various decisions of this Hon'ble Tribunal. Therefore, denial of the same benefit of the present applicant based on the clarifications issued by .the Government of India was contrary to the gazette notifcation dated 29chAugustl 2008 and the Circular dated 21.11.2008 being Annexure A-2 and A-3 of this original application. Despite the fact that present applicant has made representations before the concerned authority individually before the concerned respondents by relying upon the various orders passed by the Learned Central Administrative Tribunals, High Courts and Hon'ble Supreme Court which has not been considered by the same respondent which is a clear violation ofArticle 14 and 16 of the Constitution of India and which is to be considered in the light of the implementation order in the case of Mr. Shiladitya Maitra and others vide office order No. 286/2019 • dated 06.12.2019 being Annexure A-21 of this original application.

To pass an appropriate order directing upon the respondent authority to grant the Grade Pay of Rs. 5400/- to the post of Superintendent in terms of the various orders passed by the Learned Central Administrative Tribunal, High Courts and Hon'ble Supreme Court with effect from 01.10.2015 in the Grade Pay ofRs. 5400/- along with all arrear consequential benefits in favour of the present applicant."

2. Ld. counsels were heard and records were perused.

3. The applicants have preferred M.A.No.350/234/2020 seeking liberty for joint prosecution, which is allowed as the applicants are identically aggrieved.

4. The O.A was taken up for disposal at the admission stage itself with the consent of the parties.

5. Case of the applicants in a nutshell is that they are serving as Superintendent of Central Excise (presently CGST & CX, Group B post) under the administrative control and authority of Respondent No.3. In terms of a notification dated 29.08.2008 Group '8' officers of Department of Posts and Revenue would be granted a Grade Pay of Rs.5400/- in PB-2 on non-functional basis after 4 years of regular >. -

service in. the Grade Pay of Rs.4800 in PB-2, whereas the applicants despite completion of 4 years service in the Grade Pay of 4800/- in PB-2 have not been allowed the Grade Pay of Rs.5400/-. The applicants would also allege that in terms of a decision of Hon'ble High Court of Adjudicature at Madras in WP13225 <>.» ? bJSRftjCSN^SaO'.K.CM >!< f;

------ ;y_ 4 of 2010, Grade Pay of Rs.5400/- should be extended in favour of all similarly circumstanced employees which decision was upheld by Hon'ble Apex Court in Civil Appeal No.8883 of 2011 and similar orders have been implemented i& throughout the country on the basis of decisions rendered by the benches of the i Tribunal as well as the Hon'ble High Courts. The applicants are aggrieved as their representation has failed to elicit any response and the respondents' Department of Revenue vide order dated 25.02.2019 has directed implementation only in case of applicants before the Hyderabad Bench. However, admittedly the orders in one O.A.350/358/2019 have been implemented by Respondent No.3 vide its order dated 06.12.2019. Therefore, the applicants would pray for disposal of their pending representations in the light of the said orders, far identical relief.

6. Ld. counsel for the respondents would very fairly admit such implementation and would not object to consideration and disposal of pending representations in the light of such orders.

7. As no fruitful purpose would be served by calling for a reply in the matter i as the representations of the applicants are yet to be disposed of, and as no impugned order is under challenge, we dispose of the present O.A. with direction i upon the Respondent No.3, the Principal Chief Commissioner of CGST and CX, Kolkata Zone, or any other competent authority, to consider the representations of the applicants in the light of the decisions supra and to dispose them of in accordance with law within 4 months from the date of receipt of a copy of this orders with a reasoned and speaking i i.

order to be communicated to the applicants immediately thereafter. It is made f i clear that we have not entered into the merits.

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8. It goes without saying that, for parity of reasons, in the event the applicants stand on the same footing as applicants in other,OAs referred to supra, *■:s they would deserve identical reliefs as extended to their counterparts in the said ! matters.

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9. The present O.A. accordingly stands disposed of.

10. The applicants however shall bear individual court fees.


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                   (Dr. Nandita Chatterjee)                                            (Bidisha Banerjee)
                   Administrative Member                                               Judicial Member
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