Central Administrative Tribunal - Allahabad
Shri Kaushal Kishore Bhashkar vs Central Board Of Excise on 3 July, 2025
(Open Court)
Central Administrative Tribunal, Allahabad
Bench Allahabad
****
Original Application No.577/2022
This is the 03rd Day of July, 2025
Hon'ble Mr. Justice Rajiv Joshi, Member (J)
Hon'ble Mr. Anjani Nandan Sharan, Member (A)
1. Shri Kaushal Kishore Bhashkar, aged about 57 years, S/oShri
Ramjanam, Resident of 33/9/1, Rajapur, Allahabad(U.P.), Presently
posted as Superintendent in Office of the Commissioner(Appeals),
CGST & Central Excise, Allahabad.
2. Shri Sanjeev Kant Pandey, Aged about 52 years, S/o Late Chinta
Mani Pandey, Resident of 23/6 Lajpat Rai Road, Mumfordganj,
Allahabad(U.P.),Presently posted as Superintendent in Office of the
Commissioner (Appeals), CGST & Central Excise, Allahabad.
3. Shri Vijay Shanker Yadav, Aged about 53 years, S/o Late Sri Ram
Yadav, Resident of 110D/2A, Opposite Lane No. 01,Vishnapuri
Colony, PonghatPul, Bamrauli, Prayagraj (U.P.), Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Allahabad.
4. Shri Prabhakar Singh, Aged about 55 years, S/o Late Suresh
Bahadur Singh,Resident of 20B/2B/1, Minto Road, Allahabad
(U.P.) -211001, Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Allahabad.
5. Shri Atul Kumar, Aged about 54 years, S/o Late Pramod Kumar,
Resident of 359/12, Nirmal Nagar, Kydganj, Allahabad (U.P.) -
211001, Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Allahabad.
6. Shri Harish Chandra, Aged about 55 years, S/o Sant Lal Yadav,
Resident of E-2, Central Revenue Colony, Muir Road, Allahabad
(U.P.), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Allahabad.
7. Shri Kamlesh Kumar, Aged about 54 years, S/o Late ChhoteLal,
Resident of 297, Rajapur, Allahabad (U.P.), Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Allahabad.
8. Shri Tahir Malik, Aged about 48 years, S/o Late S. A. Malik, Resident
of 692, Dariyabad, Allahabad (U.P.),Presently posted as
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Superintendent under Office of the Commissioner, CGST & Central
Excise, Allahabad.
9. Shri Rajeshwar Prasad, Aged about 54 years, S/o Late Shri Shyam
Deen Ram, Resident of 11/310, Avas Vikas Colony, Yojana-3Jhunsi,
Prayagraj (U.P.)-211019, Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Allahabad.
10. Shri Alok Kumar Verma, Aged about 59 years, S/o Late Chikhuri
Ram, Resident of 60F/1, S. P. Marg (Shakti Vihar Colony), Civil
Lines, Allahabad (U.P.)-211001, Presently posted as Superintendent
in Office of the Commissioner, CGST & Central Excise, Allahabad.
11. Shri Sangam Lal, Aged about 55 years, S/o Late Sadhu Ram,
Resident of Chak Hariharan, Trivenipuram,JhunsiAllahabad (U.P.),
Presently posted as Superintendent in Office of the Commissioner,
CGST & Central Excise, Allahabad
12. Shri Jai Ram, Aged about 56 years, S/O Late Ram Kishore, Resident
Village- Mahuwari, Naini, Allahabad (U.P.), Presently posted as
Superintendent under Office of the Commissioner, CGST & Central
Excise, Allahabad
13. Shri Prem Dutt Pandey, Aged about 66 years, S/o Late G.D. Pandey,
Resident of 169, Phase-II Devprayagam AwasYojna, Jhalwa,
Prayagraj, Pin -211012 (U.P.), Presently retired as Superintendent
from Office of the Commissioner, CGST & Central Excise,
Allahabad
14. Shri Surendra Nath, Aged about 57 years, son of late Jokhan Ram,
Resident of Village- Surai, Post -Phariha, District- Azamgarh (U.P.),
Presently posted as Superintendent in Office of the Commissioner,
CGST & Central Excise, Allahabad
15. Shri Surendra Ram, Aged about 54 years, S/o Late Sumer Ram,
Resident of 1/68, MIG, Awas Vikas Colony Yojna-3, Jhunsi,
Prayagraj (U.P.)- 211019, Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Allahabad
16. Shri Vijai Bhushan, Aged about 57 years, son of late Jagdish
Narayan Srivastava, Resident of 91/C/8, Saket Nagar, Allahabad
(U.P.), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Allahabad
17. Shri Madhukar Anand, Aged about 59 years, S/o Late Roy K.A.
Verma, Resident of 49/24D/1A, Minto Road, Allahabad (U.P.)-
211001, Presently posted as Deputy Commissioner in Office of the
Commissioner, CGST & Central Excise, Allahabad
18. Shri Shashi Shekhar, Aged about 57 years, son of late Jagpati Lal
Das, Resident of Flat No 102, Tower H1, Shalimar Gallant,
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Vigyanpuri, Mahanagar, Lucknow (U.P.)-2226006, Presently posted
as Deputy Commissioner in Office of the Commissioner (AR),
CESTAT Allahabad
19. Shri Bibhuti Kumar Jain, Aged about 59 years, S/o Late Jagat
Sunder Das Jain, Resident of Flat No 06, Type-4, GST Officers
Colony, Civil Lines, Allahabad (U.P.)-211001, Presently posted as
Assistant Commissioner in Office of the Commissioner(AR), CESTAT,
Allahabad
20. Shri Tariq Mumtaz Siddiqui, Aged about 54 years, S/o Shri M. H.
Siddiqui, Resident of 13/12, Shahrarabagh, Allahabad (U.P.),
Presently posted as Superintendent in Office of the Commissioner
(AR), CESTAT, Allahabad
21. Smt. Chitra Srivastava, Aged about 54 years, Wife of Shri Ashok
Kumar Srivastava, Resident of B-409, BrijHari Apartments, 8A,
Drummond Road, Allahabad (U.P.), Presently posted as
Superintendent in Office of the Assistant Commissioner(Audit ),
Circle, Allahabad
22. Shri Shitla Prasad Mishra, Aged about 59 years, S/o Late B.P.
Mishra, Resident of Sector -C-164 Shantipuram, Phaphamau,
Allahabad (U.P.), Presently posted as Superintendent in Office of the
Assistant Commissioner (Audit), Circle, Allahabad
23. Shri Santosh Kumar Agrawal, Aged about 60 years, Son of Subhash
Chandra Agrawal , Resident of 7B/8B,Shruti Vihar, Muir Road,
Rajapur, Prayagraj (U.P.), Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Allahabad
24. Smt. Sukesha Saggi, Aged about 62 years, Wife of Shri Raj Mohan
Saggi, Resident of 1/8, Akashpuri Colony, Muir Road Allahabad
(U.P.), Presently retired as Assistant Commissioner from Office of the
Commissioner, CGST & Central Excise, Allahabad
25 Shri Anil Kumar Gupta, Aged about 62 years, Son of Late M. C.
Gupta, Resident of H-404, Vinayak Complex, Elgin Road,
Allahabad (U.P.), Presently Retired as Assistant Commissioner
under Office of the Commissioner, CGST & Central Excise,
Allahabad
26 Shri Swapan Kumar Biswas, Aged about 64 years, Son of Late
Chittaranjan Biswas, Resident of 126, Bhaurao Devras Awas
Yojana, Kalindipuram, Allahabad (U.P.), Presently retired as
Superintendent from Office of the Assistant Commissioner , CGST
& Central Excise Audit Circle, Allahabad
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27 Shri Mithai Lal, Aged about 73 years, Son of Late Babunandan,
Resident of 48-A/81/B/1, Muir Road Allahabad (U.P.) -
211001,Presentlyretired as Superintendent from Office of the
Commissioner CGST & Central Excise, Allahabad
28 Shri Lalta Prasad Yadav, Aged about 74 years, Son of Late Nirkat
Yadav, Resident of Village Chanaipur, Post-Domanpur, Distt.-
Bhadohi(U.P.), Presently Retired as Inspector from Office of the
Commissioner CGST & Central Excise, Allahabad
29 Shri Shankar Lal Keshari, Aged about 69 years, Son of Late
Jagannath Prasad, Resident of 223C/11-B, Himmatganj,
Prayagraj (U.P.), Presently retired as Superintendent from Office of
the Commissioner CGST & Central Excise, Allahabad
30 Shri Dinesh Kumar Dubey, Aged about 70 years, S/o Late S. P.
Dubey, Resident of 157/140, Baksi Kala, Daraganj, Prayagraj
(U.P.), Presently retired as Superintendent from Office of the
Commissioner CGST & Central Excise, Allahabad
31 Shri Dinesh Mishra, Aged about 67 years, Son of Late B. N.
Mishra, Resident of B/22, Vishwakarma Nagar Colony,
Chitaipur, Kandawa, Varanasi (U.P.), Presently retired as
Superintendent from Office of the Assistant Commissioner, CGST
& Central Excise, Mirzapur
32 Shri Ratan Lal, Aged about 63 years, Son of Late Narbada Prasad,
Resident of 5 R.A. Bazar Cantt Allahabad (U.P.), Presently retired
as Superintendent from Office of the Commissioner (AR) CESTAT,
Allahabad
33 Shri Ram Narain Verma, Aged about 62 years, Son of Shri
Banshraj Verma, Resident of Patel Nagar, Near Abkari Godam,
Naka Chungi, Faizabad, Distt- Ayodhya (U.P.),Presently retired
as Superintendent from Office of the Commissioner CGST &
Central Excise, Allahabad
34 Shri Vinod Kumar Mitra, aged about 59 years, son of Late S. K.
Mitra, Resident of 14-D, Gangotri Nagar, Dandi , Naini Allahabad
(U.P.), Presently retired (VRS) as Superintendent from Office of the
Commissioner, CGST & Central Excise, Allahabad
35 Shri Satish Kumar Vaish, Aged about 64 years, Son of Late Raja
Ram Vaish, Resident of 9/14, Liddle Road, George Town,
Allahabad (U.P.), Presently retired as Superintendent from Office
of the Commissioner CGST & Central Excise, Allahabad
36 Shri Parmatma Prasad Pathak, Aged about 66 years, Son of Late
Paras Nath Pathak, Resident of HIG-190, Preetam Nagar,
Allahabad (U.P.), Presently retired as Superintendent from Office
of the Commissioner ,CGST& Central Excise, Allahabad
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37 Shri Rajesh Kumar Varma, Aged about 60 years, Son of Shri
Ram Babu Verma, Resident of 304-B, Anant Vihar Apartment,
01 Lohiya Marg, Civil Lines Allahabad (U.P.), Presently retired
as Superintendent from Office of the Commissioner, CGST &
Central Excise, Allahabad
38 Shri Beer Bahadur Singh, Aged about 66 years, Son of late Baij
Nath Singh, Resident of Major Bhanwan, Gangapur, P.O. Maniar,
Distt.- Ballia (UP), Presently retired as Superintendent from
Office of the Assistant Commissioner (Audit), CGST & Central
Excise Circle, Allahabad
39 Shri Sudhir Kumar Sonkar, aged about 59 years, son of Late
Dakkhini Prasad Sonkar, Resident of 197-A,Naya Pura, Stanely
Road, Allahabad(U.P.), Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Allahabad
40 Shri Milind Madhav Gore, aged about 64 years, son of Late M.
V. Gore, Resident of 112/181A, Flat No 09, Alopibag, Prayagraj -
211006 (U.P.), Presently retired as Superintendent from Office of
the Commissioner, CGST & Central Excise, Allahabad
41 Shri Ajay Kumar Mishra, aged about 65 years, S/o Late Moti
Mohan Mishra, Resident of H. No. 1184/816-A, Daraganj,
Allahabad (U.P.), Presently retired as Superintendent from Office
of the Commissioner, CGST & Central Excise, Allahabad
42 Shri Krishna Shankar Shukla, aged about 59 years, S/o Shri
Chandrika Prasad Shukla, Resident of 189B/7, J.L.N. Road,
Alopibag, Allahabad (U.P.), Presently posted as Superintendent
in Office of the Commissioner, CGST & Central Excise, Allahabad
43 Shri Kamala Prasad Yadav, aged about 73 years, S/o Late Ram
Raj Yadav, Resident of Vill.-Katesar, P.O. Rampur Naddi, P.S. -
Mariyahu, Jaunpur (U.P.), Presently retired as Inspector from
Office of the Commissioner, CGST & Central Excise, Varanasi
44 Shri Anand Mohan Bali, aged about 57 years,S/o Late
Gangeshwar Prasad Bali, Resident of AMS-2, Harnarain Vihar
Colony Sarnath, Varanasi (U.P.) -221007,Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Varanasi
45 Shri Sudhir Kumar, aged about 49 years, son of Shri
Chandradhar Ram Das, Resident of Sudha Niketan, Rampur
Lane, Patna- 800006, Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Varanasi
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46 Shri Vinay Kumar Mishra, aged about 53 years, son of Shri
BankeyBihari Mishra, Resident of B34/131-5 Sukulpura,
Varanasi (UP) , Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Varanasi
47 Shri Rajesh Kumar Singh, aged about 56 years, son of Late Udai
Bhan Singh, Resident of SA15/132-155F (Plot No. 58), Vallabh
Bihar Colony, Sarnath, Varanasi (UP),Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Varanasi
48 Shri Brijesh Kumar Singh, aged about 49 years, son of Late
Subedar Singh, Resident of Paramhans Nagar Colony,
ChotaLalpur, Pandeypur, Varanasi , Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Varanasi
49 Shri Shailendra Mohan Bhatnagar, aged about 53 years, son of
Late Rishi Mohan Bhatnagar, Resident of M-4/45, Shastri Nagar,
Sigra, Varanasi, Presently posted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Varanasi
50 Shri Ajay Kumar Kale, aged about 52 years, S/o Late Shashi
Kant Kale, Resident of F-3/4, Sanjay Apartment, Chowkaghat,
Varanasi (UP), Presently Posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Varanasi
51 Shri Anil Kumar Matlani, aged about 56 years, S/o Late
Jethanand Matlani, Resident of Plot No. 08 D.I.G. Colony,
Maqbool Alam Road, Khajuri, Varanasi-221002 (UP), Presently
posted as Superintendent in Office of the Commissioner, CGST &
Central Excise, Varanasi
52 Shri Alok Kumar, aged about 52 years, S/o Late Mahendra
Lal, Resident of 311-C, Kamdhenu Apartment, Lanka, Varanasi
(UP), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Varanasi
53 Shri Rajesh Srivastava, aged about 51 years, S/o Late M. B. Lal
Srivastava, Resident of 29, Indra Nagar Colony Khajuri, Varanasi
(UP), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Varanasi
54 Shri Rajat Tiwari, aged about 53 years, son of Shri Ramesh
Chandra Tiwari, Resident of B-4 Maa Bhajrathi Nagar
Sundarpur, Varanasi (UP) 221005, Presently posted as
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Superintendent in Office of the Commissioner, CGST & Central
Excise, Varanasi
55 Shri Satish Kumar Mishra, aged about 66 years, son of Late
KedarNath Mishra, Resident of D-64/95 B-3b, New Shiv
Purwa Colony Sigra, Varanasi (UP) 221010,Presently retired as
Superintendent from Office of the Commissioner, CGST &
Central Excise, Varanasi
56 Shri Gauri Shankar Pandey, aged about 63 years, son of Late
Jagannath Pandey, Resident of Flat No. 1005, Buddhan Height
Apartment Ashapur, Sarnath, Varanasi (UP) 221007, Presently
retired as Inspector from Office of the Commissioner, CGST &
Central Excise, Varanasi
57 Shri Mewa Lal, aged about 58 years, son of Late Bhagwati
Prasad, Resident of 69/3 B.K. Banerjee Marg, Beli Road, New
Katra, Allahabad, Presently posted as Superintendent in Office of
the Assistant Commissioner Customs (P), Division- Varanasi
58 Shri Anand Kumar Rai, aged about 51 years, son of late Radhey
Shyam Rai, Resident of Ganeshpuri Colony, Near Aryawart
School, Nasirpur, P.O. Susuwahi, Varanasi, Presently posted
as Sr. Intelligence Officer in Office of the D.R.I., Sub Regional
Unit, Varanasi
59 Shri Ramesh Kumar Sharma, aged about 55 years, son of Late
Bechan Ram, Resident of S8/441-2-R, Khajuri R oad, Varanasi
(UP)-221002, Presently posted as Superintendent in Office of the
Deputy Commissioner, CGST & Central Excise, Mirzapur
60 Shri Narendra Kumar Mishra, aged about 50 years, son of Shri
Adya Prasad Mishra, Resident of 141/3K/2E, Om Gayatri
Nagar, Allahabad (UP), Presently Posted as Superintendent in
Office of the Deputy Commissioner, CGST & Central Excise,
Mirzapur
61 Shri Pramod Kumar Tiwari, aged about 46 years, son of Late D. S.
Tiwari, Resident of 252/253, Sector B Shantipuram, Phaphamau,
Allahabad (UP), Presently posted as Superintendent in Office of
the Deputy Commissioner, CGST & Central Excise, Mirzapur
62 Shri Rakesh Kumar Yadav, aged about 52 years, son of Shri
Hansraj Yadav, Resident of Shiv -3-1A-1M-K , Vishwanathpuri
Colony, Nawalpur, Basahi, Varanasi (UP)-221003, Presently
retired as Superintendent from Office of the Deputy
Commissioner, CGST & Central Excise, Mirzapur
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63 Shri Pankaj Mishra, aged about 53 years, son of Late Shrikant
Mishra, Resident of Plot No. 164, Sant Hussain Nagar colony,
Gorakhpur-273014 (UP), Presently Posted as Superintendent in
Office of the Commissioner (Audit) Circle, Gorakhpur
64 Shri Gopal Pandey, aged about 51 years, son of Late J.N. Pandey,
Resident of Plot No. 90A/11B/2, Baghambari Gaddi ,Allahpur,
Allahabad (UP), Presently posted as Superintendent in Office of
the Assistant Commissioner, CGST & Central Excise, Audit
Circle, Varanasi
65 Shri Ajay Shukla, aged about 53 years, son of Late R. K. Shukla,
Resident of Plot No. 14/17, Stanley Road, Civil Lines, Allahabad.
(UP),
Presently posted as Superintendent in Office of the Assistant
Commissioner, CGST& Central Excise, Audit Circle, Varanasi
66 Shri Bhupendra Vijay, aged about 55 years,
S/o Shri Brij Mohan Vijay, Resident of Plot No.N-13/209 B, 163-
164, Brij Enclave Colony, Sunderpur, Varanasi,
Presently posted as Superintendent in Office of the Assistant
Commissioner, CGST& Central Excise, Audit Circle, Varanasi
67 Shri Shriram Rai ,aged about 68 years, son of Late SheoNath Rai,
Resident of House No. 18, Lane No. 10, Ganeshpuri Colony,
Sushuwahi, Varanasi 221011, Presently retired as Superintendent
from Office of the Commissioner CGST & Central Excise,
Varanasi
68 Shri Dwarika Prasad Singh, aged about 71 years, son of Late
Fundan Singh, Resident of Plot No.SH-15/183-G 35-B-J.D.
Dwarika Nagar Colony, Tarana, Shivpur, Varanasi- 221203,
Presently retired as Inspector from Office of the Commissioner,
CGST & Central Excise, Varanasi
69 Shri Anil Kumar Singh, aged about 52 years, son of Late Chendra
Deo Singh Resident of Plot No. C-102/75, Satya
Marg,Mohaddipur,Gorakhpur- 273008,Presently posted as
Superintendent in Office of the Assistant Commissioner, CGST &
Central Excise Division-II, Gorakhpur
70 Shri Durgesh Kumar Asthana, Aged about 53 years, son of Late
K.M. Asthana , Resident of Plot No. C/161/190,Tiwaripur ,
Gorakhpur, Presently Posted as Superintendent in Office of the
Assistant Commissioner, CGST & Central ExciseDivision-I,
Gorakhpur
71 Shri Ravi Parkash Pandey ,aged about 52 years, son of Shri
Jagdish Pandey , Resident of Vill- FulwariaPandey, Post-
Mirzapur,Distt.Deoria(UP) Presently posted as Superintendent in
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Office of the Assistant Commissioner, CGST & Central Excise
Division-II, Gorakhpur
72 Shri Kalp Nath Ram, Aged about 57 years, son of Late Ram Murat
Ram , Resident of H I G. 2/23, Siddharth Puram Virtar
Taramandal, Gorakhpur. Presently posted as Superintendent in
Office of the Assistant Commissioner, CGST & Central Excise
Division- I, Gorakhpur.
73 Shri Anil Kumar Verma, aged about 55 years, son of Shri I.P.Verma
, Resident of Plot No. 3 A Digvijay Block, KanhaShyam Residency,
Indira Nagar, Kanpur -208021 , Presently posted as
Superintendent in Office of the DeputyCommissioner,Customs (P)
Division, Gorakhpur
74 Shri Anupam Kumar Tiwari, aged about 54 years, son of Shri
Babban Tiwari , Resident of Plot No. 23/47/60 H,Kidwai Nagar
Allahpur, Prayagraj 211006, Presently posted as Superintendent,
Land Customs Station , Sonauli, Maharajganj
75 Shri Ashok Kumar, Aged about 54 years, Son of Late Jagdish
Prasad, Resident of 191-R, Main Road NH-28, Bilandpur,
Gorakhpur, Presently posted as Superintendent, Land Customs
Station ,Sonauli, Maharajganj
76 Shri Krishna Narain Singh, aged about 56 years, son of Shri
Maheshwar Nath Singh , Resident of Plot No 257-F,Baghumbare
Housing Scheme Allahpur, Allahabad,Presentlyposted as
Superintendent,Land Customs Station , Barhni, Sidharth Nagar
77 Shri Radhe Shyam, aged about 55 years, son of Late Shree Babu
Ram , Resident of Plot No. Devkali Beniganj Road , Faizabad,
Ayodhya, Presently posted as Superintendent, Land Customs
Station , Barhni, Sidharth Nagar
78 Shri Atul Kumar Srivastava , aged about 56 years, son of Shri J.L.
Srivastava, Resident of Plot No. 9/60, Bahar Sahara States,
Jankipuram, Lucknow Presently postetd as Superintendent in
Office of Assistant Commissioner, CGST & Central Excise, Audit
Circle, Gorakhpur
79 Shri Devendra Pratap Singh, Aged about 70 years, Son of Late
Ram Singh, Resident of 141/15, Mahuariya Road, Shiv Nagar,
Gabadiya, Sultanpur-228001, Presently retired as Inspector from
Office of the Assistant Commissioner, Customs (P) Division,
Varanasi
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80 Shri Rajeev Kumar Singh, aged about 53 years, S/o Shri Satendra
Singh, Resident of D2/5, Rail Vihar Indirapuram Ghaziabad, (UP)
201014, Presently posted as Inspector from Office of the
Commissioner, CGST & Central Excise, Gautam Budh Nagar
81 Shri Raghu Nandan Lal, aged about 52 years, S/o Shri Kedar
Nath, Resident of Flat No. L-5/805, Gulmohar Garden , Raj Nagar
Extn., Ghaziabad (UP), Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise, Gautam
Budh Nagar
82 Shri Daya Shankar, aged about 55 years, son of Late Gauri
Shankar, Resident of C-98/20 Shastri Nagar, Meerut-250004,
Presently Posted as Superintendent in Office of the Commissioner,
CGST & Central Excise, Gautam Budh Nagar
83 Shri Ajeet Singh, aged about 59 years, son of Shri Paltoo Ram,
Resident of G-528 , Govindpuram, Ghaziabad, Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Gautam Budh Nagar
84 Shri Arpit Saxena, aged about 49 years, son of Late B.S. Saxena,
Resident of C-168, Shastri Nagar, Ghaziabad, Presentlyposted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Gautam Budh Nagar
85 Shri Manoj Kumar, aged about 55 years, son of Late A. N.
Srivastava, Resident of SD-88, Shastri Nagar,
Ghaziabad,Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Gautam Budh Nagar
86 Shri Braj Bhushan Kumar, aged about 51 years, son of Shri
Ramayan Kuar, Resident of 606 N-1 Supertech Czar Omicron1
Greater Noida, Gautam Budh Nagar (UP) 201310, Presently
posted as Superintendent in Office of theCommissioner,(Customs),
Noida, GB Nagar
87 Shri Suryakant, aged about 54 years, son of Shri K. L. Verma,
Resident of J-211, Patel Nagar-I, Ghaziabad-201001 (UP),
Presently posted as Superintendent in Office of the Commissioner,
CGST & Central Excise, GautamBudh Nagar
88 Shri Harender Singh, aged about 52 years, son of Shri Munshi
Singh, Resident of P-2 1404 ,Ashiana Palm Court Raj Nagar Extn.,
Ghaziabad (UP), Presently Posted as Inspector Office of the
Commissioner, CGST & Central Excise, GautamBudh Nagar
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89 Shri Vishwaindra Singh, aged about 52 years, son of Shri Indra
Bhan Singh, Resident of 705, Sector -6 Jagrati Vihar, Opp. Meerut
Medical Collage, Garh Road, Meerut (UP), Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Gautam Budh Nagar
90 Smt. Kusum Chaudhary, aged about 51 years, Wife of Shri Umesh
Chand, Resident of A 408 Jeevan Beema Apartment Sector -6,
Vasundhra, Ghaziabad (UP), Presently posted as Superintendent
in Office of the Commissioner, CGST & Central Excise, Gautam
Budh Nagar
91 Shri Rajendra Prasad Joshi, aged about 55 years, Son of Shri B. R.
Joshi, Resident of B-1415, Gaur Cascades, Raj Nagar, Extn.
Ghaziabad (UP), Presently posted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Gautam Budh Nagar,
Noida
92 Shri Sudhaker Tiwari, aged about 56 years, Son of Shri Ram
SajeevanTiwari, Resident of 50-C/Z/1, Govindpur, P.O.-
Teliyarganj, Allahabad (UP), Presently posted as Superintendent
in Office of the Assistant Commissioner, Customs (P) Division,
Bareilly
93 Shri Ravindra Kumar, aged about 53 years, Son of Shri Om
Prakash, Resident of E-34 MIG Krishna Vihar, Avas Vikas-1,
Kalyanpur, Kanpur-208017 (UP), Presently posted as
Superintendent in Office of the Assistant Commissioner,
Customs (P) Division, Bareilly
94 Shri Vijai Kumar Verma, aged about 52 years, Son of Late
Bhagwan Deen Verma, Resident of B-111, Gaur Homes, Block-E,
Govindpuram, Ghaziabad- 201013 (UP), Presently posted as
Superintendent in Office of the Assistant Commissioner Customs
(P) Division, Bareilly
95 Shri Sanjay Bharti, aged about 53 years, Son of Shri M. C. Saxena,
Resident of 85-B, Shipra Rivera, Indrapuram, Ghaziabad (UP),
Presently posted as Superintendent in Office of the Commissioner,
CGST & Central Excise, Gautam Budh Nagar
96 Shri Sangam Srivastava, aged about 55 years, Son of Late U.P. Rai
Srivastava, Resident of C-531, Gaurhanes, Govindpuram,
Ghaziabad (UP), Presently posted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Gautam Budh Nagar
97 Shri Surya Bhan Singh, Aged about 51 years, son of LateR. D. Singh,
Resident of Flat No. L6/406, Gulmohar Garden, Raj Nagar Extn.
Ghaziabad (UP), Presently posted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Gautam Budh Nagar
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98 Shri Susheel Srivastava, Aged about 54 years, Son of Late K.P.
Srivastava, Resident of Flast No. I-305, KDP Grand Savanna, Raj
Nagar, Extn. Ghaziabad (UP), Presently posted as Superintendent
in Office of the Commissioner, CGST & Central Excise, Gautam
Budh Nagar
99 Shri Neeraj Rawat, Aged about 55 years, Son of Late T.C.S. Rawat,
Resident of K-308, Ajnara Integrity, Raj Nagar Extn., Ghaziabad
(UP), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, GautamBudh Nagar
100 Shri Ram Prakash Pushkar, Aged about 58 years, Son of Late
Mitthoo Lal, Resident of Flat No. 105, KW Srishti, Raj Nagar Extn.,
Ghaziabad (UP), Presently posted as Superintendent in Office of
the Assistant Commissioner, CGST & Central Excise, AuditCircle,
Noida
101 Shri Brijender Singh Sodhi, aged about 52 years, son of Late J. P.
Singh, Resident of B-003, Harmony, Sikka Karmic Greens, Sector
-78, Noida, (UP), Presently posted as Superintendent in DGGI,
Ghaziabad
102 Shri Hansa Datt Kandpal, aged about 60 years, son of Late Jay
Datt Kandpal, Resident of B-210, Parasnath Majestic Vaibhav
Khand, Indirapuram, Ghaziabad-201014 (UP),Presently retired as
Superintendent from Office of the Commissioner, CGST &
Central Excise Audit, Noida
103 Shri Rajesh Kumar, aged about 61 years, son of Late Akshaibar
Ram, Resident of 554/2, Rajapur(Unchawa), Allahabad (U.P.),
Presently retired as Superintendent from Office of the
Commissioner, CGST & Central Excise, Ghaziabad
104 Shri Dina Nath Mishra, aged about 66 years, son of Late
Vindhyeshwari Prasad Sharma, Resident of House No. 07, Lane
No. 5, Ganeshpuri Colony, Post-Susuwahi, Varanasi-221011 (UP),
Presently retired as Superintendent from Office of the
Commissioner, CGST & Central Excise, Ghaziabad
105 Shri Vinay Kumar Choudhary, aged about 63 years, son of Late
Ganesh Prasad Choudhary, Resident of Flat No. 173, 2nd Floor
Bank side Sector-5, Vaishali, Ghaziabad-201010 (UP) Presently
retired from Superintendent from Office of the Assistant
Commissioner, CGST & Central Excise Division, Dehradun
106 Shri Ajay Bhatnagar, aged about 54 years, son of Shri V.N.S.
Bhatnagar, Resident of Flat No. G-911, Ashiana Le Residency,
Glof Links, NH-24, Ghaziabad (UP) ,Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Ghaziabad
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107 Shri Anu Kumar, aged about 52 years, son of Shri Shyam Sunder,
Resident of Flat No. A-601, 6th Floor, Tower-A, Ansal Elegance,
Avantika Extension, Ghaziabad (UP),Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Ghaziabad
108 Shri Sanjay Bhatnagar, aged about 55 years, son of Late I.D.
Bhatnagar, Resident of Flat No. 902 Tower L-1 Gulmohur Garden,
Raj Nagar Extension, Ghaziabad (UP),Presently posted as
Superintendent in Office of the Chief Commissioner, CGST &
Central Excise , Meerut Zone, Meerut
109 Shri Satyendra Kumar, aged about 51 years, son of Late Ramji
Sharma, Resident of CC1/02, Avantika, Ghaziabad -201002
(UP), Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Ghaziabad
110 Shri Vivek Tiwari, aged about 52 years, son of Late K.M. Tiwari,
Resident of B-02 Amrapali Leisure Vally, Opp. Artha SEZ Noida
Extension, Gautam Budh Nagar -201308 (UP),Presently posted as
Superintendent in Office of the Commissioner, CGST & Central
Excise, Ghaziabad
111 Shri Arvind Kumar, aged about 58 years, son of Late Deoki
Nandan Modi, Resident of C-40, Sector-N, Aliganj, Lucknow
(UP), Presently posted as Assistant Commissioner, CGST &
Central Excise, Gautam Budh Nagar
112 Shri Yogendra Singh, aged about 60 years, son of Late Pitam
Singh, Resident of Sector-2 House no. 91, ChiranjeevVihar,
Ghaziabad (UP),Presently retired as Superintendent from Office
of the Commissioner, CGST & Central Excise, Ghaziabad
113 Shri Karan Singh, aged about 54 years, S/o Late Ram
Chander, Resident of H. No. 65-Shiv Vihar ,Gali No- 1,
Delhi Road, Saharanpur-247001 (UP), Presently posted
as Superintendent in Office of the Commissioner (Audit),
CGST & Central Excise, Meerut
114 Shri Lokesh Singh Som, aged about 50 years, S/oShri
Rajpal Singh, Resident of B-128, Takshila Colony, Garh
Road, Meerut 250004, Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Meerut
115 Shri Shiv Kumar Nimesh, Aged about 52 years, S/o Shri
Pratap Singh, Resident of A-29, Shastri Nagar, Meerut-
250004 (UP) ,Presently posted Superintendent in Office
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of the Chief Commissioner, CGST & Central Excise,
Meerut Zone, Meerut
116 Shri Raj Kumar, Aged about 55, Son of Late Krishan Vir
Singh, Resident of Village & Post - Prangarh, Teh-
Sikandrabad, Distt.-Buland Shahar, U.P.- 203205,
Presently retired as Inspector from CGST & Central
Excise Division, Shamli, Commissionerate- Meerut
117 Shri Manmohan Pant, Aged about 53 years, S/o Late
Dharmanand Pant, Resident of 289 A, Som Dutt Vihar,
Meerut (UP) ,Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise,
Meerut
118 Shri Sanjay Tewari, Aged about 53 years, S/oLate Deep
Chandra Tewari, Resident of Flat no. 806, Tower 10,
PanchsheelPrimrose, Main Hapur Road,
Ghaziabad(UP),Presently posted as Superintendent in
Office of the Commissioner, CGST & Central Excise,
Meerut
119 Shri Anil Kumar Sharma, Aged about 55 years, S/o Late
Sushil Kumar Sharma, Resident of Flat No. 208, Tower-
2C Golf Links NH-24,Ghaziabad (UP) ,Presently posted
as Superintendent in Office of the Commissioner
(Audit),Meerut
120 Shri Prashant Rastogi, Aged about 49 years, S/oLate
Ved Prakash, Resident of Phalauda, Near Ram Leela
Ground, Meerut (UP), Presently retired as
Superintendent from Office of the Commissioner(Audit),
CGST & Central Excise, Meerut
121 Shri Sharad Kumar, Aged about 49 years, S/oLate Ram
BachanSingh,Resident of Flat No. F-904, 9th Floor,
Tower-F Officer City, Raj Nagar Extension,
Ghaziabad(UP),Presently posted as Superintendent in
Office of the Commissioner (Audit), Meerut
122 Shri Mohd. Suhail Talib, Aged about 53 years, S/o Late
Razaul Haq Siddiqui, R/o : 37, Vikas Puri Colony, Near
Pilokhri Pul, Meerut-250002, Presently posted as
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Superintendent under Office of the Commissioner, CGST
& Central Excise, Meerut
123 Shri Madan Lal, Aged about 60 years, Son of Late
Jagdish Prasad Gupta, Resident of DC-98, Avantika,
Ghaziabad, Presently retired as Superintendent from
CGST & Central Excise Audit Commissionerate, Meerut
at Ghaziabad
124 Shri Shobhit Sinha, Aged about 59 years, S/o Shri
Satish Chandra, Resident of Flat No. 702, Tower -1,
Aranya Signature Ram Ganga Vihar, Phase-II,
Moradabad (UP),Presently Posted as Deputy
Commissioner, CGST & Central Excise Division-
Moradabad
125 Shri Ramesh Kumar, aged about 57 years, S/o Late Ram
Dhani, R/o Flat No. 99, Plot No. 3, Sector -7, Dwarka,
Delhi -110075,Presentlyposted as Superintendent in
Office of the Assistant Commissioner, CGST & Central
Excise Division-VI, Noida
126 Shri Nakshatra Pal, aged about 58 years, S/oLate
JaissiLal, Resident of B-224, Sector -55, Noida, 201307
(UP), Presently posted as Superintendent in Office of the
Commissioner (Customs) Noida, ICD, Dadri
127 Shri Ram Preet, Aged about 57 years, S/o Shri Gunraj,
Resident of C-153 Pocket-7 KendriyaVihar-II, Sector-
82, Noida Presently posted as Superintendent in Office
of the Commissioner (Customs) Noida, ICD Dadri
128 Shri Pradeep Kumar Biswas, about 56 years, S/o Late S.
N. Biswas, Resident of Flat No. 63-G/Floor, Ashiana
Greens, Ahinsa Khand-II, Indirapuram, Ghaziabad -
201014, Presently posted as Superintendent in Office of
the Commissioner (Audit), CGST & Central Excise,
Noida
129 Shri Vijai Kumar Singh, about 56 years, S/o Shri
Rameshwar Singh, Resident of B-12A/22B,
DhawalGiri, Sector-34, Noida -201307. Presently
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posted Superintendent in Office of the Commissioner
(Audit), Noida
130 Shri Alok Chaudhary, about 54 years, S/o Late Shri
Raghuvir Singh, Resident of 288, Anand Vihar Colony,
Mohalla- Shrinagar, Near Railway Shiv Mandir, Hapur-
245101 ,Presently posted Superintendent in Office of the
Commissioner (Audit), Noida
131 Shri Sujit Kumar, about 53 years, S/o Late Gupteshwar
Lal, R/O :A-2/16, Rail Vihar, Indirapuram, Ghaziabad
-201014, Presently posted Superintendent in Office of
the Commissioner (Audit), CGST & Central Excise,
Noida
132 Shri Vineet Goel, about 53 years, S/o Late B. N. Gupta,
Resident of S-E-82, Shastri Nagar, Ghaziabad -201002,
Presentlyposted as Superintendent in Office of the
Commissioner (Audit), CGST & Central Excise, Noida
133 Shri Anil Kumar Gupta, about 64 years, S/o Late Girja
Nandan Gupta, Resident of C-57, Rail Vihar, Village
Manoharpur, Delhi Road, Moradabad -244002,
Presently retired as Superintendent in Office of the
Assistant Commissioner, CGST & Central Excise,
Moradabad
134 Shri Sanjay Chaubey, Aged about 53 years, S/o Late S.
C. Chaubey,Resident of E-207 Parswanath, Vaibhav
Khand Indirapuram, Ghaziabad, Presently posted
Superintendent in Office of the Commissioner (Customs)
Noida, Dadri
135 Shri Suresh Kumar Sharma, about 53 years, S/o Late
Sita Pati Sharma, Resident ofKB-6, SF-5, Kavi Nagar,
Ghaziabad-201002 ,Presently posted as Superintendent
in Office of the Commissioner (Audit),CGST & Central
Excise, Noida
136 Shri Manoj Kumar Sharma, about 51 years, S/o Shri
Bani Singh Sharma, Resident of H. No. C-60, Sector -40,
Noida, Presently posted as Superintendent in Office of
the Commissioner (Audit), CGST & Central Excise,
Noida
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137 Shri Chandra Mohan Bali, Aged about 52 years, S/o
Late G. P. Bali, Resident of J-1505, Sector-70, PAN Oasis,
Noida (UP) ,Presently posted as Superintendent in Office
of the Pr. Commissioner (Customs)Noida, ICD, Dadri
138 Shri Vinod Kumar Sharma, about 61 years, S/o Late K. D.
Sharma, Resident of Flat No. 04 SE-11, Shastri Nagar,
Ghaziabad, Presently retired as Superintendent from
Office of the Commissioner CGST & Central Excise,
Noida
139 Shri Ajay Kumar Garg, about 62 years, S/o Late Ram
Gopal Garg, Resident of Flat No. D-1002, Angel Jupitor,
Ahinsa Khand-2, Indirapuram, Gaziabad,Presently
retired as Superintendent from Office of the
Commissioner (Audit) CGST & Central Excise, Noida
140 Smt. Kanwal Jit Bakshi, about 53 years, W/o Shri
Narinder Pal Singh, Resident ofW1304, Homes 121,
Sector 121, Noida, Presently posted as Superintendent,
CGST & Central Excise Audit Commissionerate, Noida
141 Shri Rakesh Mohan, about 52 years, S/o Shri I.D.
Bijalwan, R/o : 223, Ushma, URJA Apartment, C-58/3,
Sector-62, Noida, Presently posted as Senior
Intelligence Officer, DGGI, Regional Unit ,Ghaziabad
142 Shri Baldev Prasad Khanduri, about 55 years, S/o Late
Kirat Ram Khanduri, R/O 10 Duplex, Block-A, Rajat
Vihar, Sector -62, Noida-201301 Presently posted as
Senior Intelligence Officer, DGGI, Regional Unit,
Ghaziabad
143 Shri Anil Kumar Pandey, about 55 years, S/o Shri Kedar
Nath Pandey, R/O: II/C-42, Sector-2, Ashirwad,
Vaishali, Ghaziabad - 201010. Presently posted
Superintendent in Office of the DGGI, Meerut
144 Shri Sudhir Prakash Kala, Aged about 53 years, S/o
Shri O.P. Kala,Resident of Flat No. H-2, 301, Block-C,
Classic Residency, Rajnagar Extension, Ghaziabad (UP),
Presently posted Superintendent in Office of the
Commissioner (Customs), Noida
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145 Shri Sanjay Kumar Mishra, Aged about 56 years, S/o
Radhey Shyam Mishra, Resident of F-604, Ansal Town,
Modipuram, Meerut -250110. Presently posted as
Superintendent, ICD - RORI, Modinagar in Office of the
Commissioner (Customs), Noida
146 Shri Rajeev Kulshrestha, Aged about 59 years, S/o Late
D.P. Kulshrestha, Resident of 6/6/2, Shastri Nagar
Khandori, Agra (UP),Presently posted as Assistant
Commissioner , CGST & Central Excise, Gautam Budh
Nagar
147 Shri Rohitash Pandey, about 54 years, S/o Late Hari
Narain Pandey, R/o : B-27, Sector -122, Noida, Presently
posted as Superintendent, Office of the DGGI, Regional
Unit, Ghaziabad
148 Shri Sandeep Thapliyal, about 50 years, S/o Late J. P.
Thapliyal, R/O 4202, ATS One Hamlet Sector -104,
Noida, Presently posted as Superintendent in Office of
the Chief Commissioner, CGST & Central Excise,
Meerut Zone, Meerut
149 Shri Prakash Singh Rawat, about 50 years, S/o Shri K.S.
Rawat, R/o : L-1-205, Gulmohur Garden, Raj Nagar
Extn., Ghaziabad. Presently Posted Superintendent,
Office of the DGGI Ghaziabad
150 Shri Manoj Kumar Tripathi, about 57 years, S/o Late
Vishnu Dayal Tripathi , R/o : 296/6-A, Jhokan Bagh,
Civil Lines, Jhansi-284001,Presently posted as Deputy
Commissioner, CGST & Central Excise Division- Jhansi
151 Shri Surendra Pratap Singh, about 70 years, S/o Late
Ram Khelawan Singh, R/o : 28/117B/2D Rampriya
Road, Raja Ki Kothi Allenganj, Alld. Presently Retired as
Inspector from Office of the Commissioner CGST &
Central Excise, Kanpur
152 Shri Lavkesh Verma, about 56 years, S/o Shri Raghu
Raj, R/o : M-61 Keshavpuram Kanpur- 208017
Presently posted as Superintendent in Office of the
Commissioner, CGST & Central Excise, Kanpur
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153 Shri Ranjeet Singh, about 60 years, S/o Late Sambhoo
Prasad, R/o : 7L/4D/1, Shivpuri, Govindpur, Prayagraj -
211006, Presently retired as Superintendent from Office
of the Commissioner, CGST & Central Excise, Kanpur
154 Shri Rameshwar Dayal, about 61 years, S/o Shri Shyam
Lal, R/O :H. No. 11, Krishna Vihar Colony, Near Central
Warehouse, Shivpuri Road, Jhansi- 284003, Presently
retired as Superintendent from Office of the Deputy
Commissioner, CGST & Central Excise Division- Jhansi
155 Shri Anil Kumar Tiwari, about 54 years, S/o Late Mool
Chand Tiwari, R/o : 911/12, Sewa Ram Oil Mills, Civil
Lines, Jhansi, Presently posted as Superintendent in
Office of the Deputy Commissioner, CGST & Central
Excise Division- Jhansi
156 Shri Krishna Kumar Tripathi, about 54 years, S/o Late
Daya Shankar Tewari, R/o : 45, Amrik Vihar Colony,
Shipuri Road, Jhansi, Presently posted as Superintendent
in Office of the Deputy Commissioner, CGST & Central
Excise Division- Jhansi
157 Shri Ajay Sharma, about 54 years, S/o Shri Chaitanya
Shanker Sharma, R/o : 424/2A, C.P. Mission
Compound, Opp. Church, Jhansi ,Presently posted as
Superintendent in Office of the Deputy Commissioner,
CGST & Central Excise Division- Jhansi
158 Shri Shailendra Kumar Dhusia, about 54 years, S/o
LateHari Nandan Prasad Dhusia, R/o :House No.
84/4A, Basant Vihar Colony, Civil Lines, Jhansi
,Presently posted as Superintendent in Office of the
Deputy Commissioner CGST & Central Excise Div-
Jhansi
159 Shri Ashok Kumar Gupta, about 52 years, S/o Shri
Uma Shanker Gupta, R/O : 109C, Block, Shyam Nagar,
Kanpur ,Presently posted as Superintendent in Office of
the Assistant Commissioner CGST & Central Excise
Division- Farrukhabad
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160 Shri Arshad Husain, about 52 years, S/o Shri Sagir
Ahmad, R/O : 66, A Block , Shyam Nagar,
Kanpur,Presentlyposted as Superintendent in Office of
the Commissioner CGST & Central Excise Division-IV,
Kanpur
161 Shri Atul Bhagoliwal, about 51 years, S/o Late K. B. Lal
Bhagoliwal, R/o : 117/L/263, Naveen Nagar, Kakadeo,
Kanpur,Presentlyposted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Kanpur
162 Shri Sanjay Kumar Chowdhary, about 56 years, S/o
Shri Prem Shankar Chaudhary, R/O : 2A/231, Azad
Nagar, Balaji Apartment, Kanpur, Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Kanpur
163 Shri Raju Tandon, about 54 years, S/o Shri Bishan
Narain Tandon, R/O : O-150, Keshavpuram, Kalyanpur,
Kanpur, Presently posted as Superintendent in Office of
the Commissioner (Audit), CGST & Central Excise,
Kanpur
164 Shri Ajay Srivastava, about 55 years, S/o Late S.P.
Srivatava, R/o : 117/315-A Block-N Rani Ganj
Kakadeo, Kanpur, Presently posted as Superintendent in
Office of the Commissioner (Audit), CGST & Central
Excise, Kanpur
165 Shri Avinash Kumar Shukla, about 55 years, S/o Shri
Jagdish Narain Shukla,R/o : 206, Awadhpuri Road,
Lakhanpur, Kanpur-208024, Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Kanpur
166 Shri Nirmal Kumar Trivedi, about 55 years, S/oShri
Devi CharanTrivedi,R/o :3/1516,
AmbedkarpuramYojna No-03, AvasVikas, Kalyanpur,
Kanpur,Presentlyposted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Kanpur
167 Shri Arun Singh, about 56 years, S/o Shri Indra Raj
Singh, R/O :H-870, SatyamViharAwas- Vikas-1,
Kalyanpur, Kanpur, Presently posted as Superintendent
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in Office of the Commissioner (Audit), CGST & Central
Excise, Kanpur
168 Shri Alok Mani Sharma, aged about 59 years, S/o Shri
Udit Narain Sharma, Resident of D-45,Lane No.-1,
Shastri Nagar, Dehradun-248001 Presently posted as
Assistant Commissioner in Office of the
Commissioner(Audit), CGST & Central Excise,
Dehradun
169 Shri Sanjay Kumar Arora, aged about 52 years, son of
Late M.L. Arora, Resident of H. No. 28, State Bank
Colony, Janakpuri, Saharanpur (U.P.), Presently posted
as Superintendent in Office of the Assistant
Commissioner , CGST & Central Excise Division-
Saharanpur
170 Shri Sunil Kumar Shah, aged about 49 years, S/o Late H.
L. Shah, Resident of C-4/902, Pacific Golf Estate,
Sahastradhara Road, Dehrdun, Uttarakhand, Presently
posted as Superintendent in Office of the, DGGI,
Dehradun
171 Shri Madan Pal Singh, aged about 55 years, S/o Late
Shri Santu Ram, Resident of 114, Shiv Vihar, First Lane,
Delhi Road, Saharanpur (UP)- 247001. Presently posted
as Superintendent in Office of the Assistant
Commissioner, CGST & Central Excise Division,
Saharanpur
172 Smt. Saroj Mishra, aged about 53 years, D/o Shri R. C.
Mishra, Resident of E-153,Nehru Colony,
Dehradun,Presently posted as Superintendent in Office
of the Assistant Commissioner, CGST & Central Excise
Division, Dehradun
173 Shri Himanshu Shekhar, aged about 56 years, S/o Late
Nabin Chandra Choudhary, Resident of Flat No. 2064,
ATS Pristine, Sector- 150, Noida, Gautam Buddh Nagar,
Presently posted as Superintendent in Office of the
Commissioner CGST & Central Excise, Dehradun
174 Shri Ajit Kumar Tiwari, aged about 55 years, son of Shri
Akhila Nand Tiwari, Resident of 21/1, Lane-2, Teg
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Bahadur Road, Dalanwala, Dehradun -248001,
Presently posted as Senior Intelligence Officer in Office
of the DGGI ,Regional Unit- Dehradun
175 Shri Anil Kumar Mittal, aged about 55 years, son of Late
Shri Mool Chand Mittal, Resident of Lane No. 4,
Pradhuman Nagar , Saharanpur (UP), Presently posted as
Superintendent in Office of the Assistant Commissioner,
CGST & Central Excise Division, Saharanpur
176 Shri Vijai Pal Singh, aged about 57 years, son of Late Shri
Balwant Singh, Resident of A-54, Damodarpuri, Bajoria
Road, Saharanpur,(U.P) 247001, Presently posted as
Superintendent in Office of the Assistant Commissioner,
Central Goods & Services Tax Division- Saharanpur
177 Shri Sanjiv Kumar Chaudhary, aged about 57 years, son
of Late Natthu Lal, Resident of 24C/2A, M.Z. Hasan
Road, Katra, Prayagraj (U.P.) -211002 , Presently posted
as Superintendent in Office of the Assistant
Commissioner, ICD, Agra
178 Shri Sanjay Kumar, aged about 53 years, son of Late Shri
Ishwar Dayal Sagar, Resident of A-605, Aparna
Panchsheel, Sec-16 B, Awas Vikas, Agra-
282007,Presently posted as Superintendent in Office of
the Commissioner, CGST & Central Excise, Agra
179 Shri Krishna Kumar, aged about 55 years, son of Shri
Nanhe Lal , Resident of Flat No. 1403, Krishna Town,
Indraprasth Apartment, Ratanlal Nagar, Kanpur
(U.P.),Presently posted as Superintendent in Office of the
Assistant Commissioner, ICD, Agra
180 Shri Krishna Kumar, aged about 56 years, son of Shri
Ashok Kumar, Resident of 3/205 A-1, Vishnupuri,
Kanpur-208002 (U.P.), Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Agra
181 Shri Rajiv Kumar Biswas, aged about 54 years, son of
Late Chittaranjan Biswas, R/o : 1/999, VishalKhand,
Gomati Nagar, Lucknow -226010
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Presently posted as Superintendent, CGST& Central
Excise, Firozabad, Commissionerate- Agra
182 Shri Hirendra Kumar, aged about 51 years, son of Shri
Ram Lotan, Resident of Flat No. 7 ACR Dezire
Apartment , Sikandara, Agra, Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Agra
183 Shri Shalabh Goel, aged about 57 years, son of Shri
Satya Prakash Gupta, Resident of 162 ,Jagriti Vihar,
Meerut (UP), Presently posted as Assistant
Commissioner, ICD, Agra.
184 Shri Ajay Pal Singh, aged about 55 years, son of Shri
Charan Singh, Resident of Flat No. 905, Space Tower-1,
Bhawna Estate Sikandra, Agra, Presently posted as
Superintendent in Office of the Commissioner, CGST &
Central Excise, Agra.
185 Shri Praveen Kumar Sagar, aged about 55 years, son of
Shri Ram Charan, Resident of 218, Ansal Courtyard,
Shastripuram, Dehtora, Agra, Presently posted as
Superintendent in Office of the Commissioner CGST &
Central Excise, Agra.
186 Shri Gyaneshwar Dwivedi, Aged about 48 years, Son of
Shri Shrikanth Dwivedi, Resident of B-1/22, Assi,
Varanasi, Presently posted as Superintendent under the
Office of Deputy Commissioner, Customs (P) Division,
Gorakhpur.
187 Shri Surendra Kumar Sonkar, Aged about 62 years, Son
of late Pyare Lal Sonkar, Resident of L.D. 92, A.D.A.
colony, Naini, Allahabad-211008, Presently retired as
Superintendent from office of the Commissioner, CGST
& Central Excise, Allahabad
188 Shri Ram Naresh, aged about 77 years, Son of Late
Baboo Lal, 4A/2A, Circular Road, Allahabad,
Presently retired as Superintendent from Office of the
Commissioner, CGST & Central Excise, Allahabad
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189 Shri Suresh Chandra, aged about 68 years, Son of Late
Baboo Lal, Resident of 171, C/4, Ashok Nagar,
Allahabad, Presently retired as Superintendent from
CGST & Central Excise Audit, Allahabad
190 Shri Upendra Nath Tewari, Aged about 55 years, son of
Late Jagat Narayan Tewari, Resident of House No. 222,
Sector-5, Chiranjeev Vihar, Ghaziabad-201002,
Presently posted as Superintendent in CGST & Central
Excise Commissionerate, Gautam Budh Nagar, Gr.
Noida.
191 Shri Ashok Babu, Aged about 62 years, Son of Late
Ram Jeet, H. No. 129, Sector-9, Chiranjeev Vihar,
Ghaziabad-201002, Presently retired as Superintendent
from CGST & Central Excise Audit Commissionerate,
Noida.
192 Shri Moti Lal, Aged about 61 years, Son of Late
Vindeshwary Prasad, SC-179, Shastri Nagar,
Ghaziabad-201002, Presently retired as Superintendent
from Customs Commissionerate Noida, Dadri.
193 Shri Ramesh Chandra Srivastava, aged about 64 years,
Son of Late C.B.L. Srivastava, Resident of 160,
Alopibagh, Allahabad- 211006, Presently retired as
Superintendent from CGST & Central Excise Division-
II, Allahabad.
194 Shri Nirendra Kumar Sonkar, Aged about 65 years, Son
of late Pyare Lal Sonkar, Resident of 218/84-C, Ashok
Nagar, Allahabad-211001, Presently retired as
Superintendent from Office of the Commissioner, CGST
& Central Excise, Allahabad.
195 Shri Ram Narain, aged about 58 years, S/o Late Ram
Jiyawan R/o 116 A/2F, Jayantipur, P.O. Dhoomanganj,
Sulemsarai, Allahabad.
196 Shri Shiv Dhari, aged about 68 years, Son of Late
Purnmashi, Resident of 262C/2C/1, Pura Dalel,
Allahpur, Allahabad, Presently retired as
Superintendent from CGST & Central Excise Division-I,
Allahabad.
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197 Shri Uma Kant Sharma, Aged about 61 years, Son of Late
B.D. Sharma, Resident of 835, Tilk Bazar Road, Subhsh
Nagar, Clement Town, Dehradun, Presently retired as
Superintendent from CGST & Central Excise
Commissionerate, Dehradun.
198 Shri Chandra Prakash, Aged about 54 years, S/o Late
Khem Chandra,Resident of B-105, B-9/11, Shiv Kala
Apartment, Sector-62, Noida-201309,Presently posted
as Superintendent in Office of the Commissioner
(Appeals), CGST & Central Excise, Noida.
199 Shri Manmohan Khullar, Aged about 54 years, S/o Late
Dharam Pal Khullar, Resident of SD-309, Shastri Nagar,
D-Block, Ghaziabad , Presently posted as
Superintendent in Office of the Commissioner (Appeals),
CGST & Central Excise, Noida.
200 Shri Vishwajeet Kumar Jha, Aged about 54 years, S/o
Shri Bijay Kumar Jha, Resident of 281, Janhitkari
Apartment, Sector-6, Vasundhra, Presently posted as
Superintendent in Office of the Commissioner (Appeals),
CGST & Central Excise, Noida.
201 Shri Avadhesh Kumar, Aged about 59 years, S/o Shri
Januki Prasad, Resident of A-21, Second Floor, Sector-
52, Noida, Presently posted as Superintendent in Office
of the Commissioner, CGST & Central Excise, Noida.
202 Shri Sayyed Naser Jamal, Aged about 60 years, Son of
Shri S. Wahid Ali, Resident of Mohalla Peela Talab,
Ghair Jamas Khas, Rampur, Presently retired as
Superintendent from CGST & Central Excise Division,
Shamli, Commissionerate- Meerut.
203 Shri Dhananjay Singh, Aged about 66 years, Son of Late
Saudagar Singh, Resident of SA-2/43, E-1, Gayatri
Nagar, Padey pur, Varanasi-221002, Presently retired as
CGST & Central Excise Division, Rudrapur at Rampur.
204 Shri Rajendra Saran Tiwari, Aged about 65 years, Son of
Shri Devi Sharan Tiwari Resident of 70 Shree Jamuna
Dham, Goverdhan Road, Mathura 281004. Presently
retired as Superintendent from office of the Assistant
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Commissioner, CGST & Central Excise Division,
Haridwar, Commissionerate - Dehradun.
205 Shri Pravesh Kumar Srivastava, Aged about 63 years,
Son of Late Vidya Sagar Srivastava, Resident of
277/28B/8C-1, Allahpur, Allahabad 211006.
Presently retired as Superintendent from CGST &
Central Excise Division, Jaunpur Commissionerate-
Allahabad.
206 Shri Durga Prasad. Aged abpit 67 Years, Son of Shri Ram
Adhar Ram, Resident if Vill - Jamanpur, Pindara,
Varanasi. Presently retired as Superintendent from
office of the Assistant Commissioner, Customs (P)
Division Varanasi.
207 Shri Shailesh Kumar Srivastava, Aged about 65 Years,
Son of Late S.R. Srivastava, Resident of Flat No. H-603,
KW Shristi Rajnagar Extension, Ghaziapur 201017.
Presently retired as Assistant Commissioner, CGST
Division-I, Commissionerate - Ghaziabad.
208 Shri Umesh Kumar Shukla Aged about 55 years, Son of
Shri Brahma Kishore Shukla, Resident of 117/N/86A,
Raniganj, Kakade 90, Kanpur 208025. Presently posted
as Superintendent in the office of Deputy Commissioner,
Customs ICD JRY, Kanpur.
209 Shri Shree Prakash Nainwal, Aged about 54 years, Son of
Shri Narayan Dutt Sharma, Resident of G-1,
Indraprashtha Apartment, Ratan Lal Nagar, Kanpur.
Presently posted as Superintendent in the office of
Deputy Commissioner, Customs ICD JRY, Kanpur.
210 Shri Rana Mahendra Singh, Aged about 66 years, S/o
Late Kishan Singh, Resident of 4B-704, AWHO,
Gurjinder Vihar, Greater Noida, G.B . Nagar, 201310
(UP). Presently retired as Superintendent, CGST &
Central Excise Commissioner, Gautam Budh Nagar.
211 Shri Raj Kumar, Aged about 56 years, S/o Shri Ghasite
Lal, Resident of 428, H-2 Block, Omkar Shree
Apartment Kidwai Nagar, Kanpur 208011 (UP).
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Presently retired as Superintendent, CGST & Central
Excise Division-II, Commissionerate - Agra.
..........Applicants
By Advocate: Shri Shyamal Narain
Versus
1. The Union of India, through the Secretary, Ministry of Finance,
Department of Revenue, Government of India, New Delhi- 110001.
2. The Department of Expenditure, Ministry of Finance, Government of
India, North Block, New Delhi through its Secretary.
3. The Central Board of Excise & Customs, Department of Revenue,
through the Chairman, Ministry of Finance, Government of India,
North Block, New Delhi.
........... Respondents
By Advocate: Shri Manoj Kumar Sharma
ORDER
Delivered by Hon'ble Mr. Justice Rajiv Joshi, Member (J) Heard Shri Shyamal Narain, learned counsel for the applicants and Shri Manoj Kumar Sharma, learned counsel for the respondents. The Original Application was admitted on 22.06.2022, with several opportunities given to the respondents to file a Counter Affidavit, which has not been filed yet. Both counsels stated that similar issues have been decided by various Benches of this Tribunal. Therefore, with the consent of both parties, the present Original Application is being heard and disposed of finally.
3. The applicants have filed this Original Application under Section 19 of the Administrative Tribunals Act, 1985, seeking following main relief(s):-
"(i) That this Hon'ble Tribunal be pleased to quash and set-aside the impugned order dated 21.04.2004, 11.05.2004 and 28.12.2018 (Annexure A-1, A-2 and A-3 to Compilation No.I) quo the applicants, to the extent they limit/confine the actual benefits of the revised/upgraded pay scales for Inspectors and Superintendents of Central Excise, as mentioned in the order dated 21.04.2004, by granting the same w.e.f. 21.04.2004 i.e. SUSHIL KUMAR SRIVASTAVA Page No.28 the date of issue of order revising the pay scales, and not from 01.01.1996.
(ii) That this Hon'ble Tribunal be pleased to command the respondents, by means of a time-bond order, to grant the applicants the benefits of the revised pay scales for the posts of Inspectors and Superintendents of Central Excise, as mentioned in the order dated 21.04.2004, on actual basis, w.e.f.
01.01.1996, or, at the very least, w.e.f. 01.01.1996 with all consequential benefits, including payment of arrears of salary and other emoluments for the entire period up to 21.04.2004, with interest, and proper fixation of pay/pension of the applicants on the basis of such revision."
4. The brief facts of the case, as per the Original Application, are that the applicants in this case are either presently working or have retired from the post of Superintendent under the Central Board of Indirect Taxes & Customs (formerly known as Central Board of Excise & Customs), Department of Revenue, Ministry of Finance, Government of India.
5. All the applicants were initially appointed as Inspectors and later promoted to the post of Superintendent some of them are now working on the post of Assistant Commissioner and Joint Commissioner. The pay scales of Inspectors (Rs.1640-2900) and Superintendents (Rs.2000-3500) in various departments including CBIC and the Income Tax Department were upgraded in 2004.
6. As per the recommendations of the IVth and Vth Central Pay Commissions, certain pay scales were prescribed for these posts. However, the Government of India granted a higher pay scale of Rs.6500-10500/- to Inspectors working in CBI and IB through a separate executive order but this benefits was not extended to Inspectors of Central Excise, Customs, or Income Tax departments.
SUSHIL KUMAR SRIVASTAVA Page No.29
7. Following protests and widespread representation against this disparity, a committee was constituted by the Ministry of Finance to examine the grievances of Group B and C (Executive) staff of the Customs, Central Excise and Income Tax departments.
8. The committee submitted its report on 03.08.1998, recommending that the pay scale for Inspectors be revised to Rs.6500-10500 and for Superintendents to Rs.7500-12000. However, these recommendations were implemented by the Government of India after six years through Office Memorandum dated 21.04.2004 and the revised pay scales were made effective from that date only, instead of retrospectively from 01.01.1996.
9. The applicants are aggrieved by aforesaid decision and submitted that identically placed officials in other departments like Railways and Postal Accounts, where revised pay scales were granted on a notional basis from 01.01.1996 and actual effect given from a later date. By way of present Original Application, the applicants are seeking similar relief with retrospective effect from 01.01.1996.
10. Learned counsel for the applicants placed reliance on a series of decisions rendered by various Benches of the Central Administrative Tribunal, including those at Kolkata, Mumbai, and the Principal Bench at Delhi, wherein relief was granted in analogous matters. In those cases, it was held that the denial of retrospective effect from 01.01.1996 amounted to a discriminatory practice, and therefore, notional benefits were directed to be extended from the said date. He further submitted that this very SUSHIL KUMAR SRIVASTAVA Page No.30 Bench, in OA No. 413/2024 (Sheo Ram and 104 Ors. vs. Union of India and Ors.), decided on 22.10.2024, and in OA No. 165/2023 (Deepak Kumar Sharma & 13 Ors. vs. Union of India and Ors.), decided on 01.04.2025, has already granted similar relief. Accordingly, he prayed that the applicants in the present case may also be extended the same treatment as was accorded to the applicants in the aforementioned cases.
11. On the other hand, learned counsel for the respondents contend that the revision of pay scales was approved from 21.04.2004 and does not warrant retrospective application to 01.01.1996. He submits that the Department of Expenditure determined the effective date based on administrative considerations and budgetary constraints and therefore the relief sought by the applicants is not tenable.
12. We have considered the rival submissions of learned counsel for both parties and perused the material available on record as well as the judgment and orders passed by various Courts/Tribunal as well as Hon'ble Court.
13. It is seen from the record that on 21.04.2004, the Ministry of Finance issued an office memorandum regarding the upgradation of pay scales for various posts under the Central Board of Direct Taxes (CBDT) and the Central Board of Excise and Customs (CBEC). The revised pay scales include the Income Tax Officer, which remains at Rs.7500-12000, while the Appraiser (Central Excise), Superintendent (Central Excise), and Superintendent (Customs Preventive) positions have been increased to Rs.7500- 12000/- from the previous Rs.6500-10500. Additionally, the Income Tax Inspector, Inspector (Central Excise), Examiner SUSHIL KUMAR SRIVASTAVA Page No.31 (Customs), and Preventive Officer (Customs) positions have seen their pay scales revised to Rs. 6500-10500 from Rs. 5500-9000. These changes are effective immediately as of 21st April 2004. The said letter is reproduced as follows:-
F.No.6/37/98-IC Government of Indian Ministry of Finance Department of Expenditure (Implementation Cell) New Delhi, dated the 21st April, 2004 Subject: Upgradation of pay scales of posts in CBDT and CBEC under Department of Revenue.
The undersigned is directed to state that the pay scales of the posts of Income Tax Officers and Income Tax Inspectors under Central Board of Direct Taxes and posts of Appraisers, Superintendents (Central Excise), Superintendent (Customs Preventive), Inspector (Central Excise). Examiners, Customs an Preventive Officers (Customs) stands revised as under:-
Post Existing Pay Scale Revised Pay Scale
Income Tax Officer Rs 6500-10500 Rs. 7500-12000
Appraiser (Central Excise) Rs.6500-10500 Rs. 7500-12000
Superintendent (Central Excise) Rs.6500-10500 Rs. 7500-12000
Superintendent (Customs Preventive) Rs. 6500-10500 Rs. 7500-12000
Income Tax Inspector Rs. 5500-9000 Rs. 6500-10500
Inspector (Central Excise) Rs. 5500-9000 Rs. 6500-10500
Examiner (Customs) Rs. 5500-9000 Rs. 6500-10500
Preventive Officer (Customs) Rs. 5500-9000 Rs. 6500-10500
The revised pay scale shall take effect immediately from the date of these orders.
14. The said Office Memorandum was challenged by similarly placed officers before the Mumbai Bench of the Central Administrative Tribunal in OA No. 86/2008 (Income Tax Gazetted Officers' Association vs. Union of India & Ors.) and SUSHIL KUMAR SRIVASTAVA Page No.32 before the Calcutta Bench in OA No. 397/2009 (Ashish Chakraborty & 12 others vs. Union of India & Ors.). Both Benches of the Tribunal held that the upgradation in pay scale effective from 21.04.2004 was arbitrary and illegal, ordering the grant of an enhanced pay scale with notional effect from 01.01.1996. The relevant portions of both orders are reproduced as follows:
"OA No. 86/2008 (Income Tax Gazetted Officers' Association vs. Union of India & Ors.) passed by Mumbai Bench "The challenge in this case by the Application Association (the Income Tax Gazetted Officers‟ Association) is that when the respondents have fully appreciated the complete parity between Accounts Staff of the Organized Accounts Cadre and Railway Accounts Service on the one hand and those holding comparable positions in the Income Tax Department i.e. Income Tax Inspectors on the other and when accordingly the pay scale of the Income Tax Officers had been revised from Rs.6,500 - Rs.10,500 to Rs.7,500 - 12000/-, the error committed by the Respondents is in respect of the effective date of the revised pay scale to the Income Tax Officers in that, while the higher pay scales for the Accounts Staff had on notional basis been granted with effect from 01.01.1996, the Income Tax Officers, however, have been afforded the higher scale only w.e.f. 21st April, 2004. The claim, therefore, is that they be paid the higher pay scale of Rs.7,500 - 12,000 notionally w.e.f. 01.01.1996 and their pay fixed accordingly and the arrears arising out of the same be paid to them.
Xxxx xxxxx
17. The bottomline in the above authoritative pronouncement of the judgments by the Apex Court is that in matters of pay scale, judicial intervention is not unjustified if the equality clause of the Constitution is violated.
Xxxxxxxxxxxx
21. In the instant case, the respondents themselves have analysed and held that parity in pay scales is warranted and reference to Accounts Cadre stating that the same would be in consonance with the Accounts cadre also confirms that according to the respondents themselves, even with reference to the Accounts Cadre, parity has to be maintained. Thus, the claim of the applicant is not based on any comparison with the other departments on the basis of equal pay for equal work but to emphasize that once it has been established that there is full justification for grant of equal pay to both those in the Accounts Departments and the Income Tax Page 76 of 84 OA No.21/1089/2019 & Batch Officers whether there could be any justification in fixing a different date of effect of such higher pay scale.
SUSHIL KUMAR SRIVASTAVA Page No.33
22. Absolute equality is not contemplated in the equality clause of the Constitution. From that point of view, the respondents may be right in fixing different dates for applicability of revised pay scales on actual basis i.e. 19.02.2003 for one department and 21.04.2004 for the applicants. The claim of the applicants is also not for such precision in the date of actual effect of the revised pay scales. They are satisfied with the date 21.04.2004 in this regard. Their claim is that once comparison between two posts for grant of equal pay scale is made and accepted and accordingly, identical pay scales have been prescribed for the two posts, denial of the benefits to the applicants of revised pay scale on notional basis granted to one department raises the relevant legal issue whether the Respondents are right in prescribing that the revised pay would be effective only from a prospective date. There is substance in the contention of the applicants. Whenever in the past a claim is made by the individuals or considered by the Department itself, for extension of the benefits of higher pay scale, there is, invariably, uniform fixation of revised pay scale on notional basis, while on actual basis, there could be difference in the dates of implementation. Xxxx xxxx 23. All the above cases would go to show that when equal pay scale is justified, the least that the Government should afford is that the revised pay is admissible with effect from a uniform date notionally, though date of revised pay scale on actual basis may differ.
Xxxxxx
25. In the case in hand, the Officer on Special Duty in the Ministry of Finance only stated „with retrospective effect‟ and no reasons as to why the pay scale should not on notional basis from the date of 01.01.1996 has been spelt out. The deciding authority i.e. the Hon‟ble Minister also did not consider the same. The fact that higher pay scale to the applicants would be in consonance with the decision in the case of Accounts Cadre has been specifically mentioned. In the absence of any material to justify different date of implementation, rejection of the case of the applicants for uniform date of implementation (i.e. 01.01.1996 on notional basis) cannot be held to be legally valid. For, there is no intelligible differentia or reasonable classification to justify such disparity. It has been stated in the aforesaid case of Union of India vs. Bijoy Lal Ghosh as under:
"29. It is always possible to exclude any class based on reasonable classification from the benefit under any policy decision, the classification having direct nexus with the object sought to be achieved. But, in the present case, in the absence of any material placed, we do not find any such so far as the respondents are concerned. Reading that would be arbitrary and violative of Article 14 of the Constitution. In the present case, we find that the Government has stoutly supported the recommendations and the same is said to have been implemented in the Union Territories and some of its Departments."
26. To sum up, the OA deserves to be allowed on the following solid and valid reasons:-
SUSHIL KUMAR SRIVASTAVA Page No.34
(a) Admittedly, parity in pay scales between the posts of Iricome Tax Officers on the one hand and the comparable posts in the organized Accounts cadre and accounts Department in the Railways as well as GSI having been fully accepted, vide the noting of the Ministry of Finance as extracted in para 17 above, there is no reason for fixing a different date. When notional fixation of pay has been provided for in other cases, the same ought to have been followed in the case of the applicants as well.
(b) The general pactice, as has been reflected in para 21 above is also that in all such cases where revision of payscale is allowed at a laterr point of time, revised pay scale is made applicable though on notional basis to coincide with the date as applicable to other cases.
(c) There is no reason to deny the applicants the benefit of revised pay scale on notional basis from 01-01-1996.
27. In view of the above, the OA succeeds. It is declared that the decision to give prospective effect to the revised pay scale of the Income Tax Officers in the grade of Rs 7450 12000 is arbitrary and illegal. The applicants are entitled to have their pay scale fixed w.e.f. 01-01-1996 on notional basis, as has been given to various others in the Railway Accounts and those in the Organized Accounts cadre. The applicants (members of the Applicant No. 1 Association) are entitled to arrears of pay and allowances arising therefrom. Respondents are directed to pass suitable orders in this regard and also make available the arrears of pay and allowances to all the affected officers."
OA No. 397/2009 (Ashish Chakraborty & 12 others vs. Union of India & Ors.) passed by Calcutta Bench
6. Short issue which needs determination is whether in the given facts & circumstances applicants are entitle to similar benefits as granted by Coordinate Bench in Income Tax Gazetted Officers Association & Anr v. UOI & ors. On examination of said Order, we notice that applicants were granted benefits of upgraded pay scale w.e.f. 1.1.1996, but it was only on national-basis as has been given to various others in the Railway Accounts and those in the Organised Accounts cadre. Perusal of said Order also reveal that coordinate Bench has basically granted relief to applicants therein on making comparison with their counterparts in Railway Accounts & other organized Accounts cadre personnel. The learned Counsel for the respondents stated that they have decided to challenge said-decision before the Hon'ble High Court. A full bench of the Tribunal in O.A. 1124/04 Shri K. V. Ganesan Vs. Union of India through Additional Director, CGHS and Other O.As (Chennai Bench) had declined to refer the matter to a larger Bench as Writ Petitions were pending before Hon'ble SUSHIL KUMAR SRIVASTAVA Page No.35 High Court of Karnataka & Chennai. In view of this position we are not examining the correctness of said view. In such circumstances, following said Order of coordinate Bench, present OA is allowed: Applicants would be entitled to upgraded pay-scale from 1.1.1996 on notional basis and arrears from 21.4.2004 onweardfs only. We also observe that applicants would also be bound by the decision of said Writ Besition & such other proceedings as may be taken up therein. No cost."
15. The Union of India, against the order dated 10.07.2012, passed by the Kolkata Bench of this Tribunal in OA No.397/2009 (Ashish Chakraborty & 12 others vs. Union of India & Ors.) has filed Writ Petition No.21/2015 (Union of India & Ors. Vs. Ashis Chakraborty & Ors.) before the Kolkata High Court and the Kolkata High Court vide order dated 03.05.2023 disposed of the aforesaid writ petition with the following directions:-
"............ 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 Committed was directed to be constituted to take a conscious decision in this regard. Since it is the 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.
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."
SUSHIL KUMAR SRIVASTAVA Page No.36
16. In compliance with the directions of the Hon'ble High Court, the Union of India constituted a Special Anomaly Committee to address the grievances of the applicants in that case. By order dated 22.09.2023, the Special Anomaly Committee issued its recommendations for those 13 applicants, advising that the pay scales for the grades of Inspector and Superintendent be notionally enhanced with effect from 01.01.1996, with pay refixed accordingly. It further recommended that actual payments, including arrears, be provided from 21.04.2004. The relevant portion of the recommendation of the Special Anomaly Committee is reproduced as below:-
"..............
To, The Principal Chief Commissioner of Income Tax (CCA), Kolkata Sir/Madam, Subt: Implementation of Order of Hon'ble High Court Calcutta dated 03.05.2023 in the matter of Union of India and Ors. Vs. Ashish Chakraborty and Others in WP No. 21/2015- ng Kindly refer to above,
2. Consequent upon the direction of Hon'ble High Court, Calcutta dated 03.05.2023 in the matter of Ashish Chakraborty and others (WPC No. 21/2015), a Special Anomaly Committee was constitu with the approval of the Competent Authority to decide the representations made by the respondents a the Writ Petition no. 21/2015.
3. The Special Anomaly Committee made relevant recommendations as under:
"The Committee while taking into considerations all the points raised by these 13 applican in their applications and the analysis made at preceding paras of the report, is of considered view the there is an anomaly in the date of effectiveness for grant of enhanced pay scale of Rs. 6500- 10500 case of Inspector of Income Tax and Rs. 7500-12000 in case of Income Tax Officer. In some of the eas the enhanced pay scale was granted w.e.f. 01.01.1996 while in SUSHIL KUMAR SRIVASTAVA Page No.37 case of Income Tax Officer and Inspector of Income Tax it was granted w.e.f. 21.04.2004. This anomaly needs to be redressed in case of these 13 respondents, subject to the approval of the Competent Authority.
3.1 The Committee has also spelt out its recommendations in case of each of the 13 respondents as under. ..............
..............
..............
However, the Committee is of the view that the correctness of the date of joining in the cadre of Inspector of Income Tax and Income Tax Officer should be verified from the service book of the concerned officials at the time of giving effect of the recommendations of the Committee.
The recommendations of the Committee have been accepted by the Government and it has been decided to give effect of recommendations of the Special Anomaly Committee in case of all the 13 respondents as per details at para 3 and 3.1 above.
5. The above decisions may be communicated to all the respondents and also to all the HoDs under whom they are posted to give effect of the above decision of Government with regard to fixation of pay and payment of arrears in terms of recommendations of the Special Anomaly Committee as mentioned at para 3 and 3.1 above,
6. This issues with the approval of the Competent Authority."
17. Further, in an identical OA No.1089/2019 passed by Hyderabad Bench of this Tribunal the Union of India has filed Writ Petition No.10490/2024 before the High Court for the State of Telangana at Hyderabad which was dismissed on 09.08.2024 against which SLP (diary) No.59005/2024 was also filed by the Union of India that too was dismissed by the Apex Court vide order dated 28.02.2025.
SUSHIL KUMAR SRIVASTAVA Page No.38
18. It is also seen from the record that similarly placed employees belonging to the Railway Department, on denial of equality of pay w.e.f. 01.01.1996, filed OA No. 671 of 2003 before the CAT, Ernakulam Bench and the said OA was allowed vide order dt. 30.06.2006 and the Writ Petition (C) No. 22276 of 2007, which was filed challenging the order in OA No. 671/2003, was dismissed by the Hon‟ble High Court of Kerala at Ernakulam, vide judgment dt. 27.03.2012. SLP (Civil) No. 9832/2013 and the Review Petition (Civil) No. 1494 of 2013, filed by the Union of India were also dismissed on 25.02.2013 and 01.08.2023 respectively.
19. Further, similarly situated employees of Railway filed OA No. 925/2003 before the CAT, Patna aggrieved by non- extension of actual benefit of appropriate pay scale w.e.f. 01.01.1996 and the said OA was dismissed on 30.06.2005. However, the Writ Petition No. 11452 of 2005, filed against the said order, was allowed by the Hon‟ble High Court of Patna, on 09.04.2010 and the Review Petition No. 233 of 2010 filed by the Union of India was dismissed on 30.04.2013 by the High Court. Even the SLP (Civil) No. 1587-1588 of 2014, filed by the Union of India was also dismissed on 07.07.2014 by the Apex Court.
20. It is further brought to the notice of this Tribunal that All India Railway Accounts Staff Association along with others filed OA No. 4419 of 2014 seeking the enhanced pay w.e.f. 01.01.1996 and the same was dismissed by the Principal Bench, CAT on 15.09.2015 and even the Review Petition was also dismissed on 11.12.2015. Upon challenge by the All India Railway Accounts Staff Association, before the High Court of Delhi vide WP Civil SUSHIL KUMAR SRIVASTAVA Page No.39 No. 1523 of 2016, the writ petition was allowed on 18.12.2019, by directing the respondents to grant revised pay scale w.e.f. 01.01.1996.
21. In an another case, All India Postal Accounts Employees Association filed OA No. 763 of 2015 before the Principal Bench, CAT for identical reliefs and the said OA was allowed on 03.02.2022 directing the respondents to grant the relief of pay w.e.f. 01.01.1996.
22. The Principal Bench of this Tribunal, in its order dated 03.02.2022 passed in OA No. 763/2015 in MA No. 630/2015 (All India Postal Accounts Employees Association represented by T. Satyanaryana & Ors. Vs. Union of India, Through the Secretary, Department of Posts, Ministry of Communication & Information Technology, New Delhi & Anr.), granted the actual benefits of the upgraded pay scales effective from 01.01.1996 under similar circumstances. The fundamental premise of the applicants' argument is that once the pay scales are upgraded in accordance with a commission's report, those benefits should be provided to employees from the date the report is implemented. The Government or Ministries issuing separate office memoranda cannot curtail the benefits of employees with respect to such upgradation.
23. The similarly situated applicants filed OA No. 154/2015 before the Central Administrative Tribunal, Jaipur Bench, seeking the grant of a revised pay scale. On 11.01.2022, the Tribunal disposed of the application, issuing a directive to the respondents to implement the revised pay scale for the applicant effective from 01.01.1996, the date on which the recommendations of the 5th SUSHIL KUMAR SRIVASTAVA Page No.40 Central Pay Commission (CPC) became operational. Dissatisfied with the Tribunal's order, the Union of India subsequently filed Writ Petition No. 16035/2022 before the Rajasthan High Court, contesting the direction given by the Tribunal. However, the High Court upheld the Tribunal's decision and dismissed the writ petition. In further pursuit of the matter, the Union of India filed a Special Leave Petition (SLP) No. 2944/2024 against the order of the Rajasthan High Court concerning WP No. 16035/2022. This SLP was also dismissed, with the Supreme Court reiterating the necessity for compliance with the earlier orders. In its ruling, the Supreme Court directed the Union of India to clear the arrears owed to the applicant within a period of six months from the date of the order, thereby reinforcing the applicant's entitlement to the revised pay scale and associated benefits.
24. It is a cardinal principle of judicial discipline, as established by the Apex Court in the case of S.I. Rooplal vs. Lt. Governor of Delhi (2000) 1 SCC 644 that precedents must be strictly adhered to. The Apex Court has unequivocally stated the following:-
"At the outset, we must express our serious dissatisfaction in regard to the manner in which a coordinate Bench of the tribunal has overruled, in effect, an earlier judgment of another coordinate Bench of the same tribunal. This is opposed to all principles of judicial discipline. If at all, the subsequent Bench of the tribunal was of the opinion that the earlier view taken by the coordinate Bench of the same tribunal was incorrect, it ought to have referred the matter to a larger Bench so that the difference of opinion between the two coordinate Benches on the same point could have been avoided. It is not as if the latter Bench was unaware of the judgment of the earlier Bench but knowingly it proceeded to disagree with the said judgment against all known rules of precedents. Precedents which enunciate rules of law from the foundation of administration of justice under our system. This is a fundamental principle which every Presiding Officer of a SUSHIL KUMAR SRIVASTAVA Page No.41 Judicial Forum ought to know, for consistency in interpretation of law alone can lead to public confidence in our judicial system. This Court has laid down time and again precedent law must be followed by all concerned; deviation from the same should be only on a procedure known to law. A subordinate court is bounded by the enunciation of law made by the superior courts. A coordinate Bench of a Court cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. "
25. It is settled law that once a benefit has been granted to a specific group of employees, that same benefit must be extended to those who are similarly situated. The Hon'ble Supreme Court has affirmed this principle in the following judgments:-
Amrit Lal Berry vs Collector Of Central Excise, (1975) 4 SCC 714:
"We may, however, observe that when a citizen aggrieved by the action of a Government Department has approached the Court and obtained a declaration of law is his favour, others, in like circumstances, should be able to rely on the sense of responsibility of the Department concerned and to expect that they will be given the benefit of this declaration without the need to take their grievances to Court."
Inder Pal Yadav Vs. Union of India, 1985 (2) SCC 648:
"...those who could not come to the court need not be at a comparative disadvantage to those who rushed in here. If they are otherwise similarly situated, they are entitled to similar treatment if not by anyone else at the hands of this Court."
V CPC report, para 126.5 - Extending judicial decision in matters of a general nature to all similarly placed employees:
" We have observed that frequently, in cases of service litigation involving many similarly placed employees, the benefit of judgment is only extended to those employees who had agitated the matter before the Tribunal/Court. This generates a lot of needless litigation. It also runs contrary to the judgment given by the Full Bench of Central Administrative Tribunal, Bangalore in the case of C.S. Elias Ahmed & Ors Vs. UOI & Ors, (OA 451 and 541 of 1991), wherein it SUSHIL KUMAR SRIVASTAVA Page No.42 was held that the entire class of employees who are similarly situated are required to be given the benefit of the decision whether or not they were parties to the original writ. Incidentally, this principle has been upheld by the Supreme Court in this case as well as in numerous other judgments like G.C. Ghosh V. UOI [(1992) 19 ATC 94 (SC)], dt. 20.07.1998; K.I. Shepherd V. UOI [(JT 1987 (3) SC 600)]; Abid Hussain V. UOI [(JT 1987 (1) SC 147], etc. Accordingly, we recommend that decisions taken in one specific case either by the judiciary or the Government should be applied to all other identical cases without forcing other employees to approach the court of law for an identical remedy or relief. We clarify that this decision will apply only in cases where a principle or common issue of general nature applicable to a group or category of Government employees is concerned and not to matters relating to a specific grievance or anomaly of an individual employee."
26. In a latter case of Uttaranchal Forest Rangers' Assn (Direct Recruit) Vs. State of UP (2006) 10 SCC 346, the Apex Court has referred to the decision in the case of State of Karnataka Vs. C. Lalitha, 2006 (2) SCC 747, as under:-
"29. Service jurisprudence evolved by this Court from time to time postulates that all persons similarly situated should be treated similarly. Only because one person has approached the court that would not mean that persons similarly situated should be treated differently."
27. So for as the relief claimed by the applicants in the present case is concerned, the recommendations can be implemented from 01.01.1996 or from the date they were actually made. It is established that the decision to upgrade the pay scales was based on the recommendations of the 5th Pay Commission's report, which was implemented effective from 01.01.1996. However, the Office Memorandum (OM) regarding the pay scales for Inspectors and Superintendents of both the CBDT and CBEC was issued and implemented from 21.04.2004.
SUSHIL KUMAR SRIVASTAVA Page No.43
28. In light of the foregoing analysis and the principles of service jurisprudence articulated by the Hon'ble Supreme Court and various Benches of the Central Administrative Tribunal, including the decision of this Bench stated above, as well as the recommendation of the Special Anomaly Committee, it is evident that the denial of retrospective application of the revised pay scales for the applicants, who are similarly situated to officers in other departments, constitutes a violation of the principle of equality and fair treatment under Article 14 of the Constitution of India.
29. The applicants have demonstrated that their counterparts in departments such as the Railway Accounts and Postal Accounts have successfully received the benefits of upgraded pay scales effective from 01.01.1996, thereby reinforcing the argument that the applicants, in this case, are entitled to the same treatment. The precedents established in OA No. 86/2008 and OA No. 397/2009 further affirm the applicants' entitlement to a notional enhancement of their pay scales from 01.01.1996, given that the underlying rationale for the pay revision stems from the recommendations of the 5th Pay Commission, which became effective from that date.
30. Moreover, the various judicial pronouncements emphasize the necessity for uniform application of benefits across similarly situated employees, mitigating the inequity that arises when distinct treatments are applied arbitrarily. The recommendations made by the Special Anomaly Committee for the applicants' pay scales underscore this necessity for equitable treatment.
SUSHIL KUMAR SRIVASTAVA Page No.44
31. Accordingly, the Original Application is allowed and the impugned orders dated 21.04.2004, 11.05.2004 and 28.12.2018 passed by the respondents are quashed. The respondents are directed to grant the revised pay scales of the applicants to their respective post with effect from 01.01.1996 along with all consequential benefits, including payment of arrears of salary with applicable interest. The respondents shall complete the necessary implementation within a period of three months from the date of this order.
32. All pending M.As, if any, shall be treated as disposed of.
(Anjani Nandan Sharan) (Justice Rajiv Joshi)
Member (A) Member (J)
Sushil
SUSHIL KUMAR
SRIVASTAVA