Central Administrative Tribunal - Ernakulam
Padmakumar K vs Revenue on 3 December, 2025
CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
O.A. Nos. 180/00570/2023,180/00582/2023, 180/00596/2023,
180/00622/2023, 180/006/2024, 180/0024/2024, 180/0027/2024 ,
180/0041/2024, 180/0079/2024, 180/00139/2024, 180/00145/2024,
180/00164/2024, 180/00458/2024, 180/00474/2024, 180/00493/2024 and
180/0071/2025
Wednesday, this the 3rd day of December, 2025
CORAM:
HON'BLE Mr. JUSTICE K. HARIPAL, JUDICIAL MEMBER
HON'BLE Mr. BRAJ MOHAN AGRAWAL, ADMINISTRATIVE MEMBER
O.A.570/2023
1. V. M. Rajasekharan Nair, aged 62 years, S/o Madhavan Nair,
Asst.Commissioner of Central Excise (Retired), Aluva Division,
Thottakkattukara, Aluva, PIN-683 108, Residing at: Thapasya,
Kumaranalloor P.O, Kottayam, PIN-686 016.
2. C. Haridas, aged 62 years, S/o Chakrapani Warrier,Asst. Commissioner of
Central Excise (Retired), Office of Commissioner of Central Tax and
Central Excise (Audit), Central Revenue Building, I. S. Press Road, Cochin,
PIN-682018. Residing at: House No. 18, Mercy Gardens, Elamakkara,
Ernakulam, PIN- 682 026.
3. Vivek V P, aged 61 years, S/o V. Janardhanan, Superintendent of
Central Excise (Retired), Office of the Commissioner of Customs,
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Shalima Pallikulam,
Chirakkal post, Kannur, PIN-670 011.
4. Suresh Babu C, aged 62 years, S/o Anandan T, Superintendent of Central
Excise (Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: 'Sreepadam', Bhanu
Road, Chalad P O., Kannur, PIN-670 014.
5. Roy John, aged 62 years, S/o Ulahannan P O, Assistant Commissioner
(Retired), Customs Preventive Commissionerate, Catholic Centre,
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O.A.Nos.201 of 2017 & 202 of 2017 2
Broadway, Ernakulam, PIN-682 031, Residing at: Perakathu, 44/1161 A,
LFC Road, Kaloor, Ernakulam, PIN-682 018.
6. Sunny Thomas, aged 63 years, S/o V T Thomas, Superintendent of
Central Excise (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: 7/414A, Velloor,
Kakkanad, Ernakulam, PIN- 682 030.
7. Raghavan K, aged 62 years, S/o Chirukandan M. K, Superintendent of
Customs (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Kandamkovil
House, Near Krishna Oil Mill, Ezhilode Post, Kannur, PIN-670 309.
8. Surendranathan A K, aged 62 years, S/o A K Kunjunni, Assistant
Commissioner (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Kottassery
House, Karikkad, Thrissur, PIN-680 519.
9. Joy Thomas E P, aged 64 years, S/o Thomas Paul, Assistant Commissioner
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: 68/1320 'Joy Land',
Keerthinagar Kannur Road, West Hill, Kozhokode, PIN- 673 005.
10. Josy Bridgit Joseph, aged 65 years, Do/ A D Joseph, Asst. Commissioner
of Central Excise (Retired), Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031, Residing at: A1 4C
Garden Court Apartment Alinchuvadu, Edappally P.O,
Ernakulam, PIN-682 028.
11. Prabha Ravindran, aged 69 years, W/o M. K Ravindran, Superintendent
of Central Excise (Retired), Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031, Residing at:
Mammoottil, Kallummoodu Jn, Chennithala P. O., Mavelikara, Alappuzha,
PIN- 690 105.
12. K Subrammannian, aged 65 years, S/o K C Velayudhan, Superintendent of
Customs (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Ampadi, Kamal
Peedika, Eachoor P.O, Kannur, PIN-670 591.
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13. Raju Nikkunath, aged 63 years, S/o Govindan K, Superintendent of
Central Excise (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at:"Rachana",
Moorikovval Road, Kandoth P.O, Payyanur, Kannur, PIN-670 307.
14. M C Rajendra Babu, aged 64 years, S/o Chandrasekharan Pillai, Assistant
Commissioner (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Vettuvelil
Devikrupa, Azhiyadathuchira P. O., Thiruvalla, Pathanamthitta,
PIN- 689 113.
15. Josekutty George, aged 64 years, S/o P.D.George, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Kariyil House, LPRA 51,
Link Village, Pullepady, Kaloor, Ernakulam, PIN- 682 017.
16. Meera G Nair, aged 67 years, W/o R Gopalakrishnan, Inspector (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Ernakulam, PIN-682 031, Resinding at: Sri Padam 33, Kailasnagar,
Sanathanapuram P.O., Alappuzha, PIN- 688 003.
17. Sidheswaran S, aged 61 years, S/o P.P. Sivasankaran Nair, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Devika, 38/1142,
BMRA:109, B KM Road, Edappally, Ernakulam, PIN-682 024.
18. A Sushama Devi, aged 66 years, W/o P. Venugopalan, Superintendent
(Retired) Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: G-41, Kousthubham,
Greenpark Avenue, Thiruvambady P.O, Thrissur, PIN-680 022.
19. Usha A, aged 62 years, W/o Sundaran V, Superintendent (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Ernakulam, PIN-682 031, Residing at: Pariyarath House, Avijhi Ambalam
Road, Karalmanna P.O, Cherpalacherry, Palakkad PIN-679 506.
20. Shaji Kuriakose, aged 60 years, S/o T.M Kuriakose, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at. Therattil House,
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O.A.Nos.201 of 2017 & 202 of 2017 4
Pournami Nagar, Near Sub Jail, Aluva, PIN-683 101.
21. J Das, aged 63 years, S/o J Jesudasan, Assistant Commissioner (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Ernakulam, PIN-682 031, Residing at: 'Prathibha', TC 16/3090, ENRA 4,
Edassery Nagar, Medical College PO, Thiruvananthapuram, PIN-695 011.
22. Davis K J, aged 67 years, S/o Joseph, Superintendent of Central Excise
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: 44, Mavelipuram,
Kakkanad, Ernakulam, PIN-682 030.
23. E K Babu, aged 60 years, S/o Karamban, Deputy Commissioner of Central
Excis (Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: 'Ayilyam', ITC Junction,
Kaduthuruthy P.O, Kottayam, PIN- 686 604.
24. TN Radha, aged 66 years, W/o K.V.Prabhakara Marar Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Sreeragam, 49/222C,
Palaparambil Road, Elamakkara, Ernakulam, PIN-682 026.
25. K X Mercy, aged 60 years, W/o V M Paul, Superintendent (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Ernakulam, PIN-682 031, Residing at: Valiyaparambil House, Popular
Road, Elamakkara, Ernakulam, PIN-682 026.
26. Jayarajan M K, aged 70 years, S/o P.M. Kunhiraman, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: 'Sarang' Bilathikulam
Road, Westhill P.O, Kozhikode, PIN-673 005.
27. MS Girija Devi, aged 71 years, W/o M C Raju, Superintendent (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Ernakulam, PIN-682 031, Residing at: Mithila, MRRA 64, Kakkanad West
P.O, Nethaji Road, Vazhakkala, Ernakulam, PIN- 682 030.
28. Meera C J, aged 62 years, D/o C. M. Jacob Superintendent (Retired),
Customs Preventive Commissionerate, Catholic Centre, Broadway,
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O.A.Nos.201 of 2017 & 202 of 2017 5
Ernakulam, PIN-682 031 Residing at: Chakkalakkal House, Illikkal Jn.,
Kumbalanghi P.O, Kochi, PIN-682 007.
29. C.K. Muralidharan, aged 68 years, S/o Krishnan Unni Menon,
Superintendent (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: 28/3673-A,
Muralika, Chilavannur Road, Kadavanthra. P.O., Ernakulam, PIN- 682 020.
30. Harikrishnan G, aged 69 years, S/o K.P. Gopalan Nair, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I S. Press Road, Ernakulam, PIN-682018,
Residing at: Kanjilil Padmavilas, Vengoor P. O.,
Ernakulam PIN--683 572.
31 VT Joseph, aged 72 years, Superintendent (Retired), Office of the
Commissioner of Central Tax and Central Excise CR Building. I. S. Press
Road, Ernakulam, PIN-682018. Residing at: II/66A, Moolepadam Road,
Vazzakala Kakkaad West P O, Ernakulam, PIN-682 030.
32. CR Vijayagopalan Nair, aged 78 years, S/o C.K. Achuthan Nair,
Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018,
Residing at Chundanathu House, Kidangur P.O, Ankamaly,
Ernakulam, PIN-683572.
33. Mohammed Iqbal P B, aged 71 years, S/o Beeran, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, Kozhikode, PIN 673001, Residing at: Pallimitath house,
Anamala Road, Near Power station, Chalakudy, Thrissur, PIN- 680 307
34. KV Babu, aged 65 years, S/o Varghese, Assistant Commissioner of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise CR Building. I. S. Press Road, Ernakulam, PIN-682 018. Residing at"
"VAIGA', Velloor P O, 7th Mile, Kottayam, PIN-686 501.
35. Lalitha Fenn, aged 75 years, W/o A.B Fenn, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at:
Chunangattu House, Mankuzhy Road, Edappally Toll,
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O.A.Nos.201 of 2017 & 202 of 2017 6
Ernakulam, PIN- 682 024.
36. PR Teresa, aged 75 years, W/o T P Joseph, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at:
Thathamangalath House, Nettoor P O, Ernakulam, PIN-682 040.
37. PT Mathew, aged 70 years, S/o P.M.Thomas, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at:
Kripalayam, Evangelical Church Road, Municipal Office Ward, Alappuzha,
PIN 688 001.
38. Raveendran A, aged 63 years, S/o E. N. Appukutty, Superintendent of
Centrl Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018,
Residing at: 'NIHARIKA', 48, Green Avenue, Pudukkara, Ayyanthol P.O.
Thrissur, PIN-680 003.
39. Jayalakshmi N, aged 69 years, W/o C. R. Ravindranath, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018,
Residing at: 'Ashtapathi', Perandoor Road, Elamakkara,
Ernakulam, PIN- 682 026.
40. Parvathy Ramaswamy, aged 72 years, W/o Ramaswamy S,
Superintendent of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Ernakulam,
PIN-682 018, Residing t: Ground Floor G, Lekha Apartment, In-Fort,
Tripunithura, Ernakulam, PIN- 682 301.
41. Sathiakumar Menon, aged 62 years, S/o Bhaskaran Nair K,
Superintendent of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Ernakulam,
PIN-682 018, Residing at: Kamal (Pulickal), Chathedathuparmbu,
Kodungallur, Thrissur, PIN- 680 664.
42. K Hariharan, aged 64 yeas, S/o V S Kumara Swamy Reddiar,
Superintendent of Central Excise (Retired), Office of the Commissioner of
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O.A.Nos.201 of 2017 & 202 of 2017 7
Central Tax and Central Excise, CR Building, I. S. Press Road, Ernakulam,
PIN-682 018, Residing at: Rajam Gardens, Near VSKR, Haripad,
Alappuzha, PIN-690 514.
43. Mohan C Pillai, aged 63 years,S/o N Chandrasekharan Pillai,
Superintendent of Central Excise (Retired), Customs Preventive
Commissionerate, Catholic Centre, Broadway, Ernakulam, PIN-682 031,
Residing at: TRA 205, Kasthuri, Thevally P.O, Kollam, PIN-691 009.
44. Madhusudhanan A, aged 65 years, S/o U. Ramankutty Nair,
Superintendent of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road,
Ernakulam, PIN-682 018, Residing at: D-1, Sree Padmam, Jawahar Nagar,
Pudussery P.O, Kanjikkode, Palakkad, PIN- 678 623.
45. P. K. Sahadevan, aged 72 years, S/o K. Kannu, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at:
Parikkapillil House, Vadacode P.O, Kangrapady, Ernakulam, PIN- 682 021.
46. G Vasudevan Unni, aged 64 years, S/o Gopalan Inni, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018,
Residing at: 'KARTHIKA', Exhupunna P.O., Cherthala, Alappuzha,
PIN-688 537.
47. MK Rajan, aged 63 years, S/o R K Narayanan Nair, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018,
Residing at: 'ANUGRAHA', Mythree Park 1, KK Road East Hill, Kozhikode,
PIN-673 005.
48. Raji K R, aged 55 yeas, W/o E A Radhakrishnan, 5 Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Edassery House, River
Valley Road Kainoor P O Trissur, PIN-680 014.
49. Jacob. N. J, aged 69 years, S/o N. T. Joseph, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
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O.A.Nos.201 of 2017 & 202 of 2017 8
Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at:
Nellickal House, NRA 10, Nanma Road, Asokapuram Aluva, PIN- 683 101.
50. Mohandas K R, aged 68 years, S/o Raman K.Κ., Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Ernakulam, PIN-682 018, Residing at.
Karickal House, Mevelloor P.O., Mevelloor. Kottayam, PIN-686 609.
-Applicants
[By Advocate: Ms. Sreekala T.N.]
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi-110001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi-110001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi-110 001, represented by its
Secretary.
4. The Principal Commissioner, Central Tax & Central Excise, Cochin
Commissionerate, C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031.
6. The Commissioner, Central Tax & Central Excise (Audit), C.R Building,
I.S Press Road, Kochi, PIN-682 018.
- Respondents
[By Advocate: Mr. C.Rajendran, SPC]
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O.A.Nos.201 of 2017 & 202 of 2017 9
O.A. 582/2023
1. Ajithkumar P.C, aged 62 years, S/o CN.C. Pillai, Assistant Commissioner
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, Kochi, PIN-682009, Residing at: Purathanayil House,
Marampilly P O, Aluva, Ernakulam, PIN -683 105.
2. Philip Samuel, aged 63 years, S/o Samual Assistant Commissioner
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: UR-37, Uppalam Road,
Near Statue Jn., Thiruvananthapuram, PIN- 695 001.
3. V G Rajendran Nair, aged 71 years, S/o Gopala Pillai, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at:Sivasailam, Kumaranalloor, Kottayam. PIN-686 016.
4. MM Jacob, aged 71 years, S/o M. C. Mathew Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Maracheriel
House, Near Police Station Aluva, PIN-683 101.
5. Krishna Kumar M Nair, aged 60 years, S/o K A Nair Assistant
Commissioner of Central Excise (Retired), CGST Range, Guruvayur,
Residing at: Gokulam, Opp.E.P. Road, Peramangalam,
Thrissur, PIN -680 545.
6. Raju D, aged 71 years, S/o Divakaran, Superintendent of Central Excise
(Retired), Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN-695 001, Residing at: Aswathy
Mana, Thazham West, Chathannoor. P O, Kollam, PIN-691 572.
7. Raju M C, aged 73 years, S/o N Chellappan, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Mithila,
MRRA 64, Nethaji Road, Vazhakkala, Kakkanad West Post, Ernakulam,
PIN-682 030.
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8. Nandakumaran Unni N, aged 68 years, S/o D Narayanan Unni,
Superintendent of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Cochin, PIN-
682 018, Residing at: 17/1091 (Old 21/1295A), Thiruvonam, Palluruthy,
Kochi, PIN-682 006.
9. Indira Gopalakrishnan, aged 70 years, W/o Gopalakrishnan C.P.,
Superintendent of Central Excise (Retired), Customs Preventive
Commissionerate, Catholic Centre, Broadway, Ernakulam, PIN-682 031,
Residing at:61/801, 'Susandhya', Old Thevara Road, Ernakulam,
PIN-682 016.
10. Jacob Chacko, aged 63 years, S/o M.Chacko, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Manthakathil, Pearl Homes, PRA 102, Kakkanad, Ernakulam,
PIN-682 030.
11 K. Sakthidharan, aged 63 years, S/o Krishnan Nair Assistant
Commissioner of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Cochin,
PIN-682 018, Residing at: Pallavi, 48/295A, Vayanasala Road, Elamakkara,
Ernakulam, PIN- 682 026.
12. Saji Varghese P J, aged 63 years, S/o John P V, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Merrydale No.20 Surabhi Road, Pulamon P.O, Kottarakkara, Kollam,
PIN -691 531.
13. Manoharan Nair C P, aged 70 years, S/o Padamanabhan Nair, Inspector
(Retired), Office of the Superintendent of Central Excise, Customs &
Service Tax, Thodupuzha Range, PIN-685 584, Residing at:
Cherumkunnel, Cheruvattoor P.O., Kothamangalam,, Ernakulam,
PIN- 686 691.
14. E Muraleedharan, aged 61 years, S/o A Sankaran Nair, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
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O.A.Nos.201 of 2017 & 202 of 2017 11
Residing at: Navdeep, Elamuttath House, Nellankara P. O., Nettissery,
Thrissur, PIN-680 651.
15. P. Satheesan, aged 67 years, S/o Damodhara Panicker, Assistant
Commissioner (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Aathira, Near Vaduthala Market, Vaduthala, Ernakulam,
PIN- 682 023.
16. Marykutty V P, aged 67 years, W/o Joseph MC, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Moolayil
House, Kiliroor North P O, Kottayam, PIN-686 020.
17. K M. Philip, aged 81 years, S/o Thommen Mathai Superintendent
(Retired), Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Chettukulam House, Plassanal P O Kottayam, PIN-686 579.
18. Sudhakaran Nambiar, aged 62 years, S/o Ramachandran Nair,
Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Nandanam, Puthanpurackal Road, Palarivattom, Ernakulam,
PIN - 682 025.
19 C.G. Ramachandran, aged 69 years, S/o C.Govindan Nair, Superintendent
(Retired), Office of the Assistant Commissioner of Central Tax and Central
Excise, CGST Division, Ernakulam 1, Residing at: Karthika, SRA No.38,
Indira Lane, Thaikkattukara P.O, Aluva, PIN-683 106.
20. KN Rajan, aged 71 years, S/o C Narayanan Nair, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Dhanya
Chitteth House KSRTC Road, Chalakudy, Thrissur, PIN - 680 307.
21 B Vimala Devi, aged 74 years, W/o K. Ayyappan Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: 'Kavi Kudil'
Pratheeksha Nagar, IVth Lane, Thoppumpady, Kochi, PIN-682 005.
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O.A.Nos.201 of 2017 & 202 of 2017 12
22. Cherian Oommen, aged 73 years, S/o P.C Oommen, Superintendent of
Central Excise (Retired), CGST Division, Kottayam, PIN-686 001, Residing
at: Joyee's Arcade, YMCA Road, Kottayam, PIN-686 001.
23. Ancy Joychan, aged 65 years, W/o Joychan M Sebastian, Superintendent
of Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Muthuplackal House, Edachira, Thengode P O, Ernakula,
PIN - 682 030.
24. Antony Joseph, aged 65 years, S/o T T Ouseph, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Thekkanath House, Thuruthukara, P.O. Kizhakkambalam, Ernakulam,
PIN-683 562.
25. Reghunatha Karnavar P N, aged 70 years, S/o N.Naryanan Nair,
Superintendent of Central Excise (Retired),Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Cochin,
PIN-682 018, Residing at: Nandanam, 29/2726, Poonithura P.O. Petta,
Ernakulam, PIN- 682 038.
26. EJ Thomas, aged 73 years, S/o E.J.Joseph, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Eramplackal
House; 37/1239 B 10 St. Sebastian Road, Elamkulam North, PIN-682 019.
27. CK Paul, aged 71 years, S/o C.V.Kunjuvareed, Superintendent (Retired),
Residing at: Chenginimattam House, 58, Palace Road, Chalakudy,
Thrissur, PIN- 680 307.
28. CP Rajan, aged 70 years, S/o C. T. Paul, Superintendent (Retired), Office
of the Commissioner of Central Tax and Central Excise, CR Building, I. S.
Press Road, Cochin, PIN-682 018, Residing at: Chammanikodath House
(Akkat), Thaikattukara PO Aluva., PIN: 683 106.
29. Jayasree P, aged 60 years, W/o Unnikrishnan P. K, Assistant
Commissioner of Central Excise (Retired), Office of the Commissioner of
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 13
Central Tax and Central Excise, CR Building, I. S. Press Road, Cochin, PIN-
682 018, Residing at: 35/238A, Automobile Road, Palarivattom,
Ernakulam, PIN-682 025.
30. K Radhakrishnan, aged 71 years, S/o V.Kumaran, Superintendent of
Central Excise (Retired), Office of the Assistant Commissioner of Central
Tax and Central Excise, Kollam Division Residing at: Ranjini Bhavan, Pada-
North. Karunagapally, Kollam, PIN-690 518.
31. CD Jose, aged 63 years, S/o C.T.Daniel, Assistant Commissioner of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Chunkapura, Apsara Gardens Nellikunnu, Thrissur, PIN 680 005.
32. Muraleedharan Pillai T R, aged 60 years, S/o Ramakurup V P.
Superintendent of Central Excise (Retired), GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001, Residing at: Chaithram, Thonakkadu
P O, Cheriyanad West, Alappuzha, PIN-689 511.
33. Jacob C M, aged 83 years, S/o C A Mathew, Superintendent of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Chemmathu House, Manarcad P. O, Kottayam, PIN-686 019.
34. K.S. Thrivikrama Babu, aged 73 years, S/o K. N Sankara Panicker,
Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Harikrupa, Ramapuram P.O, Kottayam, PIN: 686576.
35. Chandramohanadas R, aged 72 years, S/o Raghavan Nair, Superintendent
of Central. Exise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at; Ushas, Kallara South PO, Kottayam, PIN-686 611.
36. Nanni Namboodiri K, aged 65 years, S/o Krishan Namboodiri, Assistant
Commissioner (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018, Reiding
at: Kollotta Illam, Manchira Road, Guruvayoor, Thrissur, PIN-680 101.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 14
37. M Sasikumar, aged 63 years, S/o P Krishnan Nair Superintendent
(Retired), Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at:
Mannathamparambath House, Kothakulam Beach Road, P O Valapad,
Thrissur PIN-680 567.
38. Tomy Joseph, aged 66 years, S/o P. J, Joseph, Superintendent (Retired),
Central Excise Division, Kottayam, Residing at: Padickakunnel House,
Padimon P.O., Mallappally, Pathanamthitta, PIN - 689 587.
39. Padmakumar. N. P, aged 60 years, S/o N. K. Purushothaman Pillai,
Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Sreehari, H. No 131, Eroor Vasudev Road, Palarivattom,
Ernakulam, PIN 682 025.
40. Gopalakrishnan Nair.N, aged 73 years, S/o Narayana Pillay, Inspector of
Central Excise (Retired), GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001, Residing at: Nyitiel house,
Eraviperoor- P. O., Thiruvalla, Pathanamthitta, PIN- 689 542.
41. E Komalam, aged 73 years, W/o M Sundaresan Nair, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 34/882A, Rohini, Sreevilasam Road, Edappally, Ernakulam,
PIN-682 024.
42. Unnikrishnan M, aged 73 years, S/o Velu Panicker, Inspector of Central
Excise (Retired), Office of the Commissioner of Central Tax and Central
Excise, Kozhikode, PIN 673 001, Residing at: Moolayil House,
Edakkad P O, Kozhikode, PIN-673 005.
43. Ajayan T.V, aged 55 years, S/o T.N. Vasudevan, Inspector of Central Excise
(Retired), Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: 4B,
Yogakshema apartments, Kallingal Lane, Thiruvambadi P.O,
Thrissur, PIN-680 022.
44. Stanly C.P, aged 62 years, S/o Pappachan C.J, Superintendent (Retired),
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 15
Office of the Assistant Commissioner of Central Tax and Central Excise,
CGST Division, Aluva, Residing at: Cherpanathu House, Vellikulam Road,
Chalakudy P.O, Thrissur, PIN-680 307
45. Radhamani S Menon, aged 70 years, W/o P K Sasidhara Menon,
Superintendent of Central Excise (Retired), Office of the Commissioner of
Central Tax and Central Excise, CR Building, I. S. Press Road, Cochin,
PIN-682 018, Residing at: Divyadarsan, Link Avenue, Sastha temple Road,
Kaloor, Ernakulam, PIN-682 017
46. Philip PM, aged 62 years, S/o Mathew P A, Superintendent of Central
Excise (Retired), Office of the Superintendent of CGST and Central Excise,
Kayamkulam Range, Alappuzha, PIN -690 502 Residing at: Parackattu
Deepthi, Cherukole P.O., Mavelikara, Alappuzha, PIN - 690 104.
47. M. K. Ayyappankutty, aged 69 years, S/o K. Kochol, Superintendent
(Retired), Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Vysakh,
Mythripuram Cross Road, Thrikkakara.P.O., Kakkanad, Ernakulam,
PIN-682 021.
48. Sebastian D' Silva, aged 61 years, S/o Alfred Dsilva, Superintendent of
Central Excise (Retired), Office of the Commissioner of Central Tax and
Central Excise, CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: BMRA 40, BK Menon Road, Edappally, Ernakulam,
PIN- 682 024.
49. Harikumar T N, aged 63 years, S/o Narayana Kurup A N Superintendent
of Central Excise (Road), Office of the Commissioner of Central Tax and
Central Excise, CR Building, 1. S. Press Road, Cochin, PIN-682 018,
Residing at: Harisree, Pannoor P.O, Karimannoor, Thodupuzha, Idukki,
PIN-685 581.
50. Philip Sebastian, aged 64 years, S/o Sebastian E. P, Assistant
Commissioner of Central Excise (Retired), Custom House, Willingdon
Island, Kochi, PIN- 682 009, Residing at: Eattackakunnel, 8 Jawahar Nagar,
Ernakulam, PIN-682 020.
51. Reghunath E.R, aged 64 years, S/o Ramakaimal, Superintendent
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 16
(Retired), Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018, Residing at: Pavithra,
Madavana Byelane Road, SRWA18, Alinchuvadu, Vennala, Ernakulam,
PIN-682 028.
52. Thresiama Mathew T, aged 61 years, W/o Dr. Rajan Varughese,
Superintendent (Retired), Office of the Commissioner of Customs,
Custom House Kochi, Willingdon Island, PIN-682 009, Residing at:
Ayrathu House, Maradu P.O., Ernakulam, PIN-682 304.
53. Antony Michael T. F, aged 65 years, S/o T. A. Francis, Assistant
Commissioner (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Thyparambil
House, Canal Road, Thottakkattukara P.O, Aluva. PIN-683 108.
54. R Murali, aged 61 years, S/o P. Ramachandran, Assistant Commissioner
of Central Excise (Retired), Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031 Residing at:
Kamadhenu, TC 54/2120/1, MGRCA 10 A, Mangarath Gardens,
Pappanamkode, Thiruvananthapuram, PIN-695 018.
55. Bhadrakumar P, aged 64 years, S/o Padmanabhan Nair, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Pratheeksha,
Kanchiyoorkonam, Kattakada. P.O. Thiruvananthapuram, PIN -695 572.
56. V. Govindankutty Varior, aged 72 years, S/o Sankara Varior
Superintendent (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Lalitha Nivas,
Vattoliparamba, Mannassery P.O, Kozhikode, PIN-673 602.
57. M Ayyan Perumal, aged 66 years, S/o A Madaswamy Pillai,
Superintendent (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031 Residing at: MRA 178,
Siddhivinayakam Ottukal Street, Kaithamukku, Pettah P.O.,
Thiruvananthapuram, PIN - 695 024.
58. M. S. Desanandan, aged 60 years, S/o M.T. Sankaran Assistant
Commissioner (Retired), Customs Preventive Commissionerate, Catholic
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 17
Centre, Broadway, Ernakulam, PIN-682 031 Residing at: Sai Sree,
Mannumaparambil House, Near Parakkad Ayyappa Temple,
Veluthur P.O, Thrissur, PIN-680 012.
59. Suresh Babu A.P., aged 64 years, S/o C.K.P.Balakrishnan Vydiar
Superintendent (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031 Residing at: Akshaya,
Pentagarden, Karuvissery P.O, Karapparamba, Kozhikode - 673 010.
60. A.P. Jayasree, aged 64 years, W/o K C Vijayappan, Superintendent
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, PIN-682 009, Residing at: Kumarasseril House,
Ashramam Lane, Azad road, Kaloor, Ernakulam, PIN-682 017.
61. Ambika R, aged 65 years, W/o P.A Balakrishnan Nair, Appraiser (Retired),
Office of the Commissioner of Customs, Custom House Kochi, Willingdon
Island, PIN-682 009, Residing at: Ambatt House, KP Kurian Road,
Thengode PO, Ernakulam, PIN- 682 030.
62. Avaran E, aged 71 years, S/o Mohammed Koya, Superintendent (Retired),
Office of the Commissioner of Customs, Custom House Kochi, Willingdon
Island, PIN-682 009, Ellikkal House, Girijan Colony Road, Vallapuzha,
Nilambur, Malappuram, PIN-679 330.
63. George J, aged 64 years, S/o Lajpathi Babu, Superintendent (Retired),
Office of the Commissioner of Customs, Custom House Kochi, Willingdon
Island, PIN-682 009, Residing at: 'DREAMS', H.No. PNRAK-10,
Konthuruthy Road, Thevara P.O, Ernakulam, PIN-682 013.
64. Habeebulla A, aged 64 years, S/o Abdul Majeed, Superintendent
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, PIN-682 009, Residing at: Valiyaveettil House, H
No.27/3417-B, Deevar Road, Perumanoor P.O., Ernakulam, PIN-682 015.
65. Joseph Sebastian, aged 64 years, S/o Devasia M T, Assistant
Commissioner (Retired), Office of the Commissioner of Customs, Custom
House Kochi, Willingdon Island, PIN-682 009, Residing at: Malekunnel,
33/112 J, Soumyanagar, Edappally P. O, Ernakulam, PIN -682 024.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 18
66. K. V. Pushpavally, aged 67 years, W/o Kunjan, Appraiser of Customs
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, PIN-682 009, Residing at: Pulimottil House,
Udayamperoor P O., Ernakulam, PIN - 682 307.
67. Padmanabhan K, aged 64 years, S/o Rama Kurup, Superintendent
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, PIN-682 009, Residing at: 'SURABHI', H No.44/178, S.
A. Road, Eroor West P.O., Ernakulam, PIN-682 306.
68. Koshy Alex, aged 55 years, S/o T. K. Alex, Assistant Commissioner of
Customs (Retired), Office of the Commissioner of Customs, Custom
House Kochi, Willingdon Island, PIN-682 009, Residing at: 1/615-C,
Thazhethil House, Kulakkarapadam Road, Palachuvadu, Padamugal,
Ernakulam, PIN-682 030.
69 Kumari Sreelatha L, aged 63 years, W/o K. N. Rajasekharan Pillai,
Superintendent of Customs (Retired), Office of the Commissioner of
Customs, Custom House Kochi, Willingdon Island, PIN-682 009, Residing
at. VNRA 42, Krishnarjunam, Attaniayedath Road, Vennala P. O,
Ernakulam, PIN-682 028.
70. N Mohan, aged 66 years, S/o C Nagamani Superintendent (Retired),
Office of the Commissioner of Customs, Custom House Kochi, Willingdon
Island, PIN-682 009, Presently residing at. Sai Pavithram, 32/220,
Pavamkulangara Temple Road, Thripunithura South, Ernakulam,
PIN-676 302.
71. Peethambaran Nair M, aged 65 years, S/o K Madhava Kurup,
Superintendent (Retired), Office of the Commissioner of Customs,
Custom House Kochi, Willingdon Island, PIN-682 009, Residing at:
Prasadam, SRRA-23A, Society Road, Maradu, Ernakulam, PIN - 682 304.
72. Rajan T. V, aged 67 years, S/o R V Ittuthura Warrier, Assistant
Commissioner (Retired), Office of the Commissioner of Customs, Custom
House Kochi, Willingdon Island, PIN-682 009, Residing at: BLOCK-1,
Northpark Apartments, Thiruvambadi P.O, Thrissur, PIN-680 022.
73. S. Anil Babu, aged 61 years, S/o M.K. Subaya Pillai, Superintendent
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 19
(Retired), Office of the Commissioner of Customs, Custom House Kochi,
Willingdon Island, PIN-682 009, Residing at: Suresh Bhavan, Sasthri Road,
Perumbavoor P.O., Ernakulam, PIN-683 542.
74. Sudhir Babu S N, aged 50 years, S/o Sadanandan. N, Assistant
Commissioner (Retired), Office of the Commissioner of Customs, Custom
House Kochi, Willingdon Island, PIN-682 009, Residing at: Dreamz, PURA
164, Nadaparambil, Puthiya Road, Eroor South, Ernakulam, PIN-682 306.
75. Sheela C C, aged 63 years, W/o Poulose P.A. Appraiser (Retired), Office of
the Commissioner of Customs, Custom House Kochi, Willingdon Island,
PIN-682 009, Residing at: Palliparambil House, Chathary-Vymythy Road,
Thripunithura P O, Ernakulam, PIN-682 301.
76. Sunny K. Joseph, aged 59 years, S/o Ramakaimal, Superintendent
(Retired), Customs Preventive Commissionerate, Catholic Centre,
Broadway, Ernakulam, PIN-682 031, Residing at: Karukappillil House,
Seva Sadan Road, Konthuruthy, Thevara P.O., Ernakulam, PIN - 682 013.
77. Nandakumar T, aged 62 years, S/o A.M. Narayanan Nair, Superintendent
(Retired), Custom House, Willingdon Island, Kochi, PIN-682 009, Residing
at: 'Souparnika' H.No. KRA-10, Kottaram Lane, Maradu, Ernakulam, PIN-
682 304.
78. V C Ajayakumar, aged 61 years, S/o P. K. Chellappan, Superintendent of
Customs (Retired), Custom House, Willingdon Island, Kochi, PIN-682 009,
Residing at: Swapnam, Jayanthi Road, Maradu, Ernakulam, PIN-682 304.
79. V.G. Bhargavi, aged 69 years, W/o P.K. Gopalan, Appraiser (Retired),
Custom House, Willingdon Island, Kochi, PIN-682 009, Residing at:
Aparna House, 33/C469, Pathappily Lane, Vennala P.O., Ernaklam,
PIN - 682 028.
80. G Anil Kumar, aged 62 years, S/o N G Gopinathan Nair, Assistant
Commissioner of Customs (Retired), Custom House, Willingdon Island,
Kochi, PIN-682 009, Residing at; 'GOPIRATNA', VKRA W/14/6,
Vadakkekkotta, Trippunithura, PIN-682 301.
81. M.D. Joseph, aged 68 years, S/o M.V. Devassy Superintendent (Retired),
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 20
Custom House, Willingdon Island, Kochi, PIN-682 009, Residing at:
Moonjely House, Thundathumkadavu, Varapuzha, Ernaulam District,
PIN-673 517.
-Applicants
[By Advocate: Mrs.Sreekala T.N.]
Versus
1. Union of India,Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue, New Delhi-110 001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi-110001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi-110001, represented by its
Secretary.
4. The Principal Commissioner, Central Tax, Central Excise Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN-682 009.
- Respondents
[By Advocate: Mrs.Sheela Devi I, SPC]
O.A. 596/2023
1. Mohan Philip, aged 62 years, S/o P. P. Philip
Superintendent of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise (Audit), C R
Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 6H, Noel Earth Song, Ponneth Temple Road,
Kadvantra, Ernakulam, PIN-682 020.
2. P. G. Suresh Babu, aged 63 years, S/o K. Govinda Pillai,
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 21
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: House No.42/2963, 4th Lane,
Soumya Nagar, Vennala P.O., Ernakulam, PIN - 682 028.
3. Roy Joseph, aged 62 years, S/o Joseph T.J,
Superintendent of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise (Audit), C R
Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 37/1546-A, Plot. No. 31, Netaji Nagar,
Kadavantra, Ernakulam, PIN -682 020.
4. Vijayakumaran Pillai, aged 66 years, S/o N. Gopala Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Valiyavilayil Nandanam Kurampala South P. O
Pathanamthitta, PIN- 689 501.
5. K K Sreenivasan Nair, aged 72 years,S/o N Krishnan Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 'Karthika', Manimala P.O, Kottayam, PIN-686 543.
6. Ravi Varma Raja, aged 66 years, S/o K.C.J. Nampoothiri,
Assistant Commissioner of Central Excise (Retired),
CGST Division, Alappuzha, PIN -688 001,
Residing at: Sukrutham, Karazhma Palace,
Cheppad P.O, Alappuzha, PIN 690507.
7. K Mathews Thomas, aged 75 years, S/o K.M Thomas,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Kadakkal Memuriyil Veedue,
Kumbazha Muri P.O, Pathanamthitta, PIN-689 653.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 22
8. Rajagopal V T, aged 64 years, S/o Raman Menon V,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Saarangi, Parakkad, Kolikkottusseri PO,
Pattambi, Palakkad, PIN-679303.
9. U Balan, aged 61 years,
S/o Thayambath Narayanan,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Thayambath House, Kandangali P. O.,
Payyannur, Kannur, PIN -670 307.
10. T.A. Surendran, aged 62 years, S/o Ayyappan A. A.,
Superintendent (Retired),
CGST Audit Circle-7, C. R. Building, Palakkad, PIN -678 001,
Residing at: 3/28(1), Arattupuzha House,
Ambikapuram. P. O., Palakkad, PIN-678 011.
11. Subramaniam S, aged 63 years, S/o Sukumar S.,
Assistant Commissioner (Retired),
Office of the Additional Director General,
National Academy of Customs Indirect Taxes and Narcotics,
Zonal Training Institute, Ernakulam, PIN-682 017,
Residing at: 39/5650B, Kurisupally Road,
Ravipuram, Ernakulam, PIN - 682 015.
12. Mary P S, aged 66 years, W/o Jacob K.X,
Assistant Commissioner of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise (Audit), C R
Building, I. S. Press Road, Cochin, PIN-682 018
Residing at: Kunnath House, Maradu P.O,
Ernakulam, PIN 682 304.
13. P C Mathew, aged 73 years, S/o Chacko,
Deputy Commissioner (Retired),
Office of the Commissioner of Central Tax and Central Excise,
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 23
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Polakandathil, Varanam.P.O.
Cherthala, Alappuzha, PIN-688 555.
14. Mohanan M, aged 69 years, S/o Kesavan Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: 'Mithralaya', Thankam Street,
Ollukkara P.O, Thrissur, PIN-680 655.
15. K.V. Balakrishnan, aged 61 years, S/o N Appu Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: Souparnika, Adambil, Balla P.O,
Kasaragod, PIN- 671 531.
16. Vijaya Menon, aged 60 years, W/o C Viswanathan,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: S/361, Sahyadri Colony, Chandranagar,
Palakkad, PIN -678 007.
17. Wilfred Jerome, aged 62 years, S/o K.A Jerome,
Superintendent (Retired),
Office of Assistant Commissioner of Central Tax and Central Excise
(Audit), Kottayam, PIN -686 001,
Residing at: Kollamparampil, Amalagiri.P.O,
Kottayam, PIN-686 561.
18. Sherine Mathew K, aged 65 years, W/o Mathew Varghese,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Danampadikal, C.C.R.A _3,
Padamugal, Kakkanad, Ernakulm, PIN - 682 030.
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19. S Suresh, aged 60 years, S/o P K Sukumaran Nair,
Superintendent of Central Excise (Retired),
Office of the Deputy Commissioner of
Central Tax and Central Excise,
Ernakulam Division, GST Bhavan, PIN-682 017,
Residing at: 34/312, Prathibha, PRA 44, Padivattom,
Edappally P O, Ernakulam, PIN- 682 024.
20. T Muraleedharan, aged 71 years, S/o P Sreedhara Menon,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Krishnaprabha KERA-62,
Shanthinagar Road, Tripunithura, Ernakulam, PIN- 682 301.
21. Jose George, aged 64 years, S/o K. M. George,
Superintendent (Retired),
Office of the Superintendent of Central Tax and Central Excise,
CGST Range, Kayamkulam, Alappuzha, PIN - 690 501,
Residing at: Komathutharayil, Vathikulam,
Mavelikara, lappuzha, PIN - 690 107.
22. K Prabhakaran, aged 76 years, S/o Kesavan,
Superintendent (Retired),
Office of the Superintendent of Central Excise,
Kundara Range, Kollam, PIN- 691 501,
Residing at: Nirmalyam, Nellicode, Vadasserikonam P.O
Varkala, Thiruvnanthapuram, PIN-695 143.
23. Prathapachandran Nair P, aged 64 years,
S/o V Padmanabhan Nair
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: 'Archana', Edakkalampadu, Vellarada P. O.,
Thiruvananthapuram, PIN-695 505.
24. Dinesh Babu P, aged 58 years, S/o Karunakaran Nair,
Superintendent of Central Excise (Retired),
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Office of the Superintendent of Central Tax and Central Excise,
Alathur Range, Palakkad, PIN-678 001,
Residing at: Nirmalayam, Ethanur P O, Palakkad, PIN-678 502.
25. Sudarsanan R Pillai, aged 67 years, S/o K Raghavan Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: 'Sreevisakham', 160A, Swathynagar Lane 7
Peroorkada, Thiruvananthapuram, PIN- 695 005.
26. K M Satheesachandran, aged 67 years,
S/o T.K. Madhava Panicker,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, Central
Revenue Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Sarayu, Kalavoor P. O., Alappuzha, PIN- 688 522.
27. Gopakumar S G, aged 61 years, S/o K. Gopalakrishnan Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Kaivalyam, Thampuran Road,
Maruthankuzhi, Kanjirampara P.O,
Thiruvananthapuram, PIN-695 030.
28. Sreekumaran Nair R, aged 66 years, S/o Raghavan Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Kattoor Thekkathil, Erezha South,
Chettikulangara P.O., Mavelikara, Alappuzha, PIN- 690 106.
29. C Parameswaran, aged 67 years, S/o Gopalan Nair,
S/o Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, C.R.
Building, Kozhikode, PIN 673 001,
Resinding at:GA47, Ambadi House, Green Avenue,
Ayyanthole, Thrissur, PIN-680 003.
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30. T P Thulasidharan Nair, aged 60 years,
S/o M. Pankajakshan Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Poornasree, Panchakarma Lane, RSLBN-5(B)
Poojapura P.O, Thiruvananthapuram, PIN- 695 012.
31. Chinnamma Mathews, aged 71 years, W/o Mathews A. Antony,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of
Central Tax and Central Excise, Thrissur Division, PIN-6800 018,
Residing at: Ayyangayil House, Shine dale, 21 City Garden
Pattikad P.O. Thrissur, PIN-680 652.
32. M Vijayan, aged 69 years, S/o A Kochugovindan Nair,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of
Central Tax and Central Excise, Kannur Division, PIN 670001,
Residing at: 'Sreeraj', Kandangali P.O,
Payyannur, Kannur, PIN-670 307.
33. Ramakrishnan T H, aged 60 years, S/o T. R. Hariharan,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN 673 001,
Residing at: Sharang, Krishna Nagar, C N Puram P.O,
Palakkad, PIN-678 005.
34. A. Syamalavarnan Erady, aged 66 years, S/o A Krishnan Erady,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, C.R
Building, Mananchira, Kozhikode, PIN-673 001,
Residing at: Panchamy, Edavannappara, Cheruvayur P.O,
Malappuram, PIN- 673 645.
35. Sunildeth K, aged 60 years, S/o V Krishna Pillai,
Superintendent of Central Excise (Retired),
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Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: "Sushrutham", KNRA 160 B, Kailas Nagar,
Poojappura P.O., Thiruvananthapuram, PIN-695 012.
36. Vijayan P, aged 75 years, S/o K Paramu,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Pulari, RVCARA 144 Palace Ward,
Thevally P O, Kollam, PIN- 691 009.
37. Raja Paul T P, aged 74 years, S/o T. P. Paul,
Inspector of Central Excise (Retired),
Central Excise Divisional Office,
Sakthan Thampuran Nagar, Thrissur, PIN- 680 018,
Residing at:Thekkanath Pandaravalappil House,
Chembukkavu, Thrissur, PIN- 680 020.
38. P Venugopalan, aged 74 years, S/o Govindam Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001.
Residing at: G.41, Kousthibham,
Greenpark Avenue, Thiruvambady P.O, Thrissur, PIN-680 022.
39. Pradeepan O, aged 61 years, S/o. V Govindan Nambiar,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Sreenidhi, Podikkund, Pallikkunnu. P.O,
Kannur, PIN-670 004.
40. V Premananda Pai, aged 73 years, S/o A. Vamana Pai,
Superintendent (Retired),
Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031,
Residing at: CCRA 11, House No. 12/371 C,
Achalath Road, Koovapadam, Kochi, PIN- 682 002.
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41. K Raveendran Nair, aged 71 years, S/o P Krishna Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Krishnakripa, Kavumbhagom P O,
Tiruvalla, Pathanamthitta, PIN-689 102.
42. R Sasi, aged 62 years, S/o K. Raman Achary,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Nandanam, Kottanalloor Manakkala Adoor
Pathanamthitta, PIN-691 551.
43. Sunita Ramesh, aged 62 years, W/o Ramesh Kumar A,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Greeshmam, Kalpathy, Palakkad, PIN-678 003.
44. Saraswathi Chandramohan A, aged 63 years,
W/o K.R Chandramohanan Nair,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Kunnappallil, Kumaranalloor,
Kottayam, PIN-686 016.
45. M P Radhakrishnan, aged 71 years,
S/o T P Narayana Pisharody,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Plot No. 84, Rose Gardens, P.O.
Thiruvambady, Thrissur, PIN- 680 022.
46. Raju M, aged 64 years, S/o Madhavan Nair,
Superintendent of Central Excise (Retired),
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Office of the Superintendent of Central Tax & CGST,
Karunagappally Range, Kollam, PIN- 690 518,
Residing at: Deva Kripa, Thodiyoor PO.,
Karunagappally, Kollam, PIN 690 523.
47. Varma K Raghu, aged 63 years, S/o A K Rajaraja Varma,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Ujjayani, S.N. Nagar, Thuuvikkal P.O,
Thiruvananthapuram, PIN-695 011.
48. S. Balamurali, aged 62 years, S/o P. Sankaranarayanan,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: ARA 278, Narayaneeyam,
Karumam P.O., Thiruvananthapuram, PIN- 695 002.
49. J Somasekharan Pillai, aged 65 years, S/o R. Janardhanan Pillai,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Aaraamam Thycaud,
Venjaramoodu PO, Thiruvananthapuram, PIN- 695 607.
50. R Sivanandan Pillai, aged 76 years, K N Raghava kurup,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Sivanandavilasom, Nedumon. P.O,
Adoor, Pathanamthitta, PIN- 691 556.
51. N.Vijayan, aged 63 years, S/o O. Narayanan,
Assistant Commissioner of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise
(Audit), CR Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Aswathy, Ward No. IX/ 955, Padappanal,
Thevalakkara P.O, Kollam, PIN- 690 524.
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52. C Sobhana, aged 60 years, D/o. V Balachandran Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: 'BHUVI', Gas Godown Road,
Palappuram, Ottapalam, Palakkad, PIN- 679 103.
53. Annie Mathew, aged 63 years, W/o Roy Thomas,
Superintendent of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise
(Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Mookramannil Mathew Villa, Puramattom,
Thiruvalla, Kottayam, PIN-689 543.
54. Geethakumari S, aged 66 years, W/o Unnikrishnan Nair K B,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: T C 14/776, Krishnamangalam,
Palayam, Thiruvananthapuram, PIN-695 033.
55. Benny P Jacob, aged 63 years, S/o P C Chacko,
Assistant Director (Retired),
Directorate of Systems and Data Management,
Bangalore Zonal Unit, Domlur, Bengaluru, PIN-560 071,
Residing at: Perumpalath House, PTRRA334,
Chembumukku, Thrikkakara P.O, Ernakulam, PIN-682 021.
56. Balan M, aged 72 years, S/o Chami Mundakkal,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: 'PHOENIX', Mundakkal House,
Perinthalmanna PO, Malappuram, PIN-679 322.
57. Narayanan Kutty T. A, aged 69 years, S/o Ananthan,
Superintendent (Retired),
Customs Preventive Commissionerate,
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Catholic Centre, Broadway, Ernakulam-682 031,
Residing at: 'Adithya', Valachira, Kaduthuruthy P. O,
Kottayam, PIN-686 604.
58. P K Radhakrishnan, aged 72 years, S/o O.K. Nambiar,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: 'Kalyan', Kizhunna P.O, Kannur, PIN-670 007.
59. S Suraj, aged 66 years, S/o V Sreedharan,Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Thiruvananthapuram, PIN-695 001,
Residing at: Dhanwanthari, Pandrandumuri ,
Thattamala P.O, Kollam, PIN- 691 020.
60. Mani Chalil, aged 61 years, S/o Keeran Kutty Chalil,
Assistant Commissioner (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Anamika, Mythree Park,
West Hill P.O, Kozhikode, PIN- 673 005.
61. Sunny Joseph, aged 72 years, S/o Joseph P K,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Mananchira, Kozhikode, PIN-673 001,
Residing at: 1/195, Ann Liz, West Hill P.O,
Kozhikode, PIN-673 005.
62. R N Achary, aged 76 years, S/o V Kunjiraman,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: NRA 35, Nice Gardens, Pachalam,
Ernakulam, PIN-682 012.
63. K. K. Kesavan Namboodiri, aged 69 years,
S/o Kesavan Namboodiri,Superintendent (Retired),
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Office of the Assistant Commissioner of
Central Tax & Central Excise, Thrissur Division,
Thrissur, PIN -680 001,
Residing at: 'RACHANA', Kottilil Lane,
Kaattukara P.O, Thrissur, PIN-680 011.
64. Ajitprakash A.R, aged 61 years, S/o N. Ramakrishna Pillai,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Customs,
New Customs House; Panambur; Mangaluru, PIN-575 010,
Residing at: 'Gayathri', CLRA 63A, Sreevaraham,
Thiruvananthapuram, PIN- 695 009.
65. C Abdul Majeed, aged 66 years, S/o Moideen Kutty,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: Chungath House (Blossom), Cherani, P.O.
Karuvambrom, Manjeri, Malappuram, PIN-676 123.
66. K M Abdul Samad, aged 66 years, S/o K K Mohammed,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Kollamparambil House, Edathala P. O,
Choondy, Aluva, Ernakulam, PIN- 683 561.
67. Roy Jose, age 61 years, S/o P I Joseph,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: GRA 753 A, Gowreesapattom, Pattom P O.,
Thiruvananthapuram, PIN - 695 004.
68. Pushpavalli V K, aged72 years, W/o T Keshavankutty,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Mananchira, Kozhikode, PIN-673 001,
Residing at: 'Karthika', 26 JK Nagar,
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Kanniyampuram, Ottapalam, Palakkad, PIN-679 104.
69. Unnikrishnan P, age 69 years, S/o C. Kesavan Nair,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Mananchira, Kozhikode,PIN- 673 001,
Residing at: Upasana, Nellikavu Road, Karaparamba P. O.,
Kozhikode, PIN-673 010.
70. K.P. Gopalakrishnan, aged 67 years, S/o P. G. Nair,
Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: Vrindavan, SRRA 51,
Maradu, Ernakulam, PIN- 682 304.
71. Gopakumar P, aged 53 years, S/o Parameswaran Nair S,
Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at:13B, Abad Silver Crest, Subash Chandra Bose Road,
Elamkulam, Ernakulam, PIN-682 020.
72. A M Jose, aged 66 years, S/o Mathai,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Mananchira, Kozhikode,PIN-673001,
Residing at: Ayathamattam House,
Kattachira P.O, Kidangoor, Kotayam, PIN-686 572.
73. Subramanian Potty S, aged 62 years, S/o Subrahmonian Potty S,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Neelamana,SRA -45A,Vattiyoorkavu.P.O,
Thiruvananthapuram, PIN-695 013.
74. K G Giresh, aged 64 years, S/o K. P. Govindan,
Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: Kalathil House, Engandiyur P.O.,
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Thrissur, PIN-680 615.
75. C C Rosamma, aged 66 years, W/o C M Johnson,
Assistant Commissioner (Retired),
Office of Commissioner of Central Tax and Central Excise
(Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Resiing at: Chottuparayil House, Mathapara Road,
Muttom P O, Thodupuzha, Idukki, PIN-685 587.
76. K. G. Sudha, aged 60 years, W/o Muraleedhara Kurup B,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Swargam DN 338, Darshan Nagar,
Kudappanakunnu, Thiruvananthapuram, PIN-695 043.
77. Saju M, aged 62 years, S/o K. V. Mathew,
Superintendent (Retired), Custom House, Willingdon Island,
Kochi, PIN- 682 009, Residing at:Parackel House, Sastri Road,
Kottayam, PIN-686 001.
78. R. Vasanthakumari Amma, aged 73 years,
D/o K N Ramakrishnan Nair, Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: 'Smrithi', T.C 40/1028(3),
Manacaud P.O, Thiruvananthapuram, PIN- 695 009.
79. Sudhir G, aged 60 years, S/o K. N. Gopalapillai,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Thundathil House, Thampalakkadu P.O.,
Kottayam, PIN- 686 506.
80. Sunny Kuriakose, aged 63 years, S/o M. V. Kuriakose,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
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Residing at: Madiath House, Cheruvally P.O., Manimala,
Kottayam, PIN- 686 543.
81. B. Asok Kumar, aged 65 years, S/o K. Balakrishnan Nair,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Manimandiram, Champakkara P.O.,
Kottayam, PIN- 686 540.
82. Satish M, aged 70 years, S/o M Narayanan,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R. Building, Kozhikode, PIN-673 001,
Residing at: 'Lakshmi', Kuthukallu Road,
Arakkinar P.O., Kozhikode, PIN- 673 028.
83. Sadasivan Asary, aged 72 years, S/o N. Ramakrishnan Asary,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Presently residing at: 'Souparnika', MMRA 101,
TC 6/1038(I), Manchadimoodu, Vattiyoorkavu,
Thiruvananthapuram, PIN-695 013.
84. Girija M, aged 67 years, D/o M V Nambudiripad,
Assistant Commissioner (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Edamana Mana,House No.128A,
Pranavam Nagar, Mannuthy P.O, Thrissur, PIN-680 651.
85. Thomas K. Varghese, aged 71 years, S/o K. E. Varghese,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: B-10, Ullas Nagar, Peroorkada P.O.,
Thiruvananthapuram, PIN- 695 005.
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86. N. P. Balakrishnan, aged 68 years, S/o K Velayudhan Nair,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, Kozhikode, PIN-673 001,
Residing at: Souparnika, Karuvisseri P.O,
Kozhikode, PIN- 673 010.
87. Sivadasan S, aged 66 years, S/o R Sanku,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Sree Sabari, TC No.41/1946, Mythrinagar C-67,
Thirumala P.O, Thiruvananthapuram, PIN-695 006.
88. N. C. Meenakshy, aged 61 years, D/o Nambily Chathan,
Assistant Commissioner of Customs (Retired),
Office of the commissioner of Customs,
VIIIth Commissionerate (General), Customs House,
Chennai, PIN-600 001, Residing at: Ashirvad, Mythree Park,
East Hill, Kozhikode, PIN-673 005.
89. Jahbar Kannu A, aged 69 years, S/o Abdul Razak,
Inspector (Retired), Office of the Assistant Commissioner of Customs,
International Airport, Thiruvananthapuram, PIN-695 024,
Residing at: Moozhiyil House, Moothala P.O.,
Pallickal, Thiruvananthapuram, PIN- 695 604.
90. K. Prabhakaran, aged 67 years, S/o V K Krishnan,
Superintendent (Retired), Central Excise Range-1 Kayamkulam,
Kollam Division, Residing at: Swathi, SNDP Jn, Pearoorkarazhma,
Charummood P.O. Alapuzha, PIN-690 505.
91. Jose Joseph, aged 67 years, S/o Thomman Joseph
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: Deepam, TC 7/2009, UG 53A, Ulloor Gardens,
Ulloor, Thiruvananthapuram, PIN- 695 011.
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O.A.Nos.201 of 2017 & 202 of 2017 37
92. C N. Raveendran, aged 65 years, S/o C K Nandakumar,
Assistant Commissioner (Retired),
Office of Commissioner of Central Tax and Central Excise
(Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Nandanam, Jaladha Nagar,
Chokkanadhapuram, Palakkad, PIN-678 005.
93. B. Jayakumar, aged 69 years, S/o R.V. Balakrishnan Nair,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Thiruvananthapuram, PIN- 695 001,
Residing at: TC 46/1491, GNRA-56, Panchakshari,
Karamana P.O., Thiruvananthapuram, PIN - 695 002.
94. P.P. Raghavan, aged 71 years, S/o Govindan P.P,
Superintendent (Retired),
Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031,
Residing at: Ragam House, Madappalli College P.O.,
Vatakara, Kozhikode, PIN-673 102.
95. Rajagopalan V, aged 64 years, S/o Achuthan Nair M,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
Residing at: Jyothis, Trikkandiyur P.O.,
Tirur, Malappuram, PIN- 676 104.
96. G. Chandrasekharan Nair, aged 73 years,
S/o P. N. Gopala Pillai, Superintendent (Retired),
Customs Preventive Commissionerate,
Catholic Centre, Broadway, Ernakulam, PIN-682 031,
Residing at: Deepti, No. 8, Thiruvampady Housinng Scheme,
Iron Bridge P.O, Alappuzha, PIN- 688 011.
97. P Mohammed Kassim, age 73 years, S/o K. Esoof Jan,
Superintendent (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Kozhikode, PIN-673 001,
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O.A.Nos.201 of 2017 & 202 of 2017 38
Residing at:11/1384, Nishath Manzil, Palaparambil,
Merikkunnu P.O., Kozhikode, PIN- 673 012.
98. A. T. Vijayan, aged 72 years, S/o Shankunni Nair K,
Inspector (Retired), Office of the Commissioner of Central Tax and
Central Excise, C.R Building, Kozhikode, PIN-673 001,
Residing at: Sree Lakshmi, Vikas Nagar,
Nellikode P.O, Kozhikode, PIN-673 016.
99. P. Vijayan, aged 74 years, S/o K. Ramchan Nedungadi,
Superintendent (Retired), Office of the Assistant Commissioner of
Central Tax and Central Excise, C R.Building, Palakkad, PIN-678 001,
Residing at: 7/308, Harisankar Road, Tharrekkad, Palakkad, PIN- 678 001.
100. C. K. Veenakumari, aged 62 years, W/o C. N. Chandran,
Superintendent (Retired),
Office of the Commissioner of Customs,
Custom House, Willingdon Island, Kochi, IN- 682 009,
Residing at: Pazayaveedu, Mani Yathramugal
Thevekkal, Thrikkakara, PIN-682021.
101. Rajendran Chandran Kartha, aged 67 years,
S/o Chandran Kartha,
Assistant Commissioner of Customs (Retired),
Office of the Principal Commissioner of Customs (General),
New Custom House, Mumbai, PIN- 400 001,
Residing at: Geethanjali, Sasthamangalam Road,
Kaduval, Perumbavoor P.O, Ernakulam, PIN-683 542.
102. B Jayakumari, aged 66 years,W/o K. Ratnakara Pai,
Superintendent (Retired),
Office of Commissioner of Central Tax and Central Excise,
(Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 'Indraprastham', 34/2015 A, Kulirikkl Road, Edappally,
Ernakulam, PIN-682 024.
- Applicants
(By Advocate : Ms. Sreekala T.N.)
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 39
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Principal Chief Commissioner, Central Tax, Bengaluru Zone,
C R Building, Queens Road, Bengaluru, PIN-560 001.
5. The Chief Commissioner, Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
6 The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre,Broadway, Kochi, PIN-682 031.
7. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
8. The Commissioner, Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
9. The Commissioner, Central GST & Central Excise,
GST Bhavan, Press Club Road, Thiruvananthapuram, PIN-695 001.
10. The Commissioner,Central Tax and Central Excise,
C R Building, Mananchira, Calicut, PIN-673 001.
- Respondents
(By Advocate : Mr. Sreejith N., ACGSC)
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 40
O.A. 622/2023
1 Sreedhar E, aged 57 years, S/o M. K. Unnikrishna Panicker
Assistant Commissioner, Presently working at Air Customs, Cochin
Airport, Nedumbassery, PIN-683 111, Residing at:14 A, Summer Sands,
Classic Buildings, P C Canal Road, Thrikkakara P.O, Ernakulam,
PIN- 682 021.
2 Balraj Menon, aged 57 years, S/o C Balakrishnan, Assistant
Commissioner, Presently working at: Office of the Commissioner of
Customs, Custom House, Tuticorin, PIN- 628 001,
Permanent Address: 'ROHINI', 118A, S N Nagar, Pettah,
Thiruvananthapuram, PIN-695 024.
3 Anil Chandran K V, aged 57 years, S/o K V Ramchandran,
Assistant Commissioner, Presently working at: Office of the Assistant
Commissioner of Customs, International Airport,
Thiruvananthapuram, PIN - 695 024,
Residing at: Hari Sree, T.C. 31/676-1, Sree Narayana Nagar,
Pettah P O, Thiruvananthapuram, PIN-695 024.
4 Sabu Philip, aged 56 years, S/o M V Philip, Assistant Director,
Presently working at: Office of the Additional Director General,
National Academy of Customs Indirect Taxes and Narcotics,
Zonal Campus, Kochi, Ernakulam, PIN - 682 017,
Residing at: 28/63 Malekunnel House, Friendship Enclave
B Block Thrikkakara PO Kakkanad, Kochi, PIN 682 021.
5 H. Ramamoorthy, aged 52 years, S/o Hariharakrishna Iyer,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Central Tax and Central Excise, GST Bhavan,
Thiruvananthapuram, PIN- 695 001, Residing at: MRA 66 M,
Mukkolackal, Sreevaraham, Vallakkadavu PO,
Thiruvananthapuram, PIN- 695 009.
6 R. Latha, aged 54 years, D/o N. Raman Namboodiri,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
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O.A.Nos.201 of 2017 & 202 of 2017 41
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: 6A -PERA, Kunnappilly Mana,
Pavankulangara, Tripunithura, Ernakulam, PIN-682 301.
7 Babu Narayanan M.K, aged 59 years, S/o M S Krishnan,
Superintendent, Presently working at: Office of the Commissioner of
Customs, Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031, Residing at: 31, Neelambari, Nethaji
Nagar, Kottooli, Kozhikode, PIN- 673 016.
8 Maya Kurian, aged 54 years, D/o E. P. Kurian Kuzhiveli,
Assistant Commissioner, Presently working at: Chalakkudy Central GST
Division, Chalakkudy, Thrissur, PIN- 680 307, Residing at:16 A Coral,
Trinity Apartments, Edappally, Ernakulam, PIN -682 024.
9 K M Syphudeen, aged 57 years, S/o K K Mohammed Kunju,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: Kuttikkattu House, Aroor P.O, Alappuzha, PIN-688 534.
10 Reeja Raghavan, aged 55 years, D/o M. Raghavan,
Assistant Commissioner, Presently working at: Commissioner of Central
Tax Audit, Bengaluru Audit II Commissionerate, JSS Towers,
Bengaluru, PIN-560 085, Residential Address: Purathanayil House,
Marampilly P.O, Aluva, PIN-683 105.
11 M S Suresh, aged 55 years, S/o Sankaran Nair M N,
Assistant Commissioner, Presently working at: NACIN Zonal Campus, M.T
Plaza, Kaloor, Ernakulam, PIN-682 017,
Residing at: 2D, Royal Nest Ph 2, Chinmaya Mission Road,
Tripunithura, Ernakulam, PIN- 682 301.
12 Maya Chandran, aged 57 years, W/o Dileep M V,
Assistant Commissioner, Presently working at: Central GST Division,
Thottakkattukara, Aluva, PIN- 683 108,
Residing at: Manakattumpady House, Nellippilli.
Mannam P O, North Paravur, PIN-683 520.
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13 Vijayan Pillai, aged 50 years, S/o K Krishana Pillai,
Assistant Commissioner, Presently working at:Office of the Additional
Director General, Directorate General of Goods & Services Tax
Intelligence, Zonal Unit, Kochi, PIN-682 017, Residing at: KNRA 207, Ayini
Temple Road, Maradu, Cochin, PIN- 682 304.
14 Devassy V P, aged 59 years, S/o V O. Kunjupaulo, Superintendent,
Presently working at: Office of the Commissioner of
Central Tax and Central Excise, C R Building, I. S. Press Road, Cochin,
PIN-682 018, Residing at: Vazhakala House, Muringoor,
Kinfra Park PO, Thrissur, PIN-680 309.
15 Minal Babu, aged 55 years, W/o Babu K P,
Superintendent, Presently working at: Office of the Chief Commissioner
of Central Tax and Central Excise, C R Building, I.S. Press Road, Cochin,
PIN-682 018, Residing at: Kunnel House, Mattliparambu,
Eroor West PO, Ernakulam, PIN- 682 306.
16 Udayakumar M. P, aged 57 years, S/o Padmanabhan Nair,
Superintendent, Presently working at: Central GST Division,
Thottakkattukara, Aluva, PIN-683 108,
Residing at: Mattathil House, Cheruvaloor P.O.,
Valoor, Thrissur, PIN-680 308.
17 Manoj Kumar N, aged 55 years, S/o Narayanan,
Assistant Commissioner, Presently working at: Audit Circle 6, Town Hall
Road, Thrissur, PIN- 680 020, Residing at: Anchathanical,
Kazhchaparambu, Kannadi P O, Palakkad, PIN - 678 701.
18 Vinayakumar P.G, aged 56 years, S/o Govindan Nair,
Assistant Commissioner, Presently working at: Audit Circle, Kottayam,
PIN- 686 001, Residing at: Sreevalsam, kuthriravattam P.O,
Kozhikode, PIN-673 016.
19 Santhosh Kumar R, aged 55 years, S/o Ramachandran Nair,
Assistant Commissioner, Presently working at: Office of the Additional
Director General, National Academy of Customs Indirect Taxes and
Narcotics, Zonal Training Institute, Ernakulam, PIN- 682 017,
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O.A.Nos.201 of 2017 & 202 of 2017 43
Residing at: C 8 Meridian Palace Kunjanbava Road,
Vyttila P.O, Ernkulam, PIN- 682 019.
20 Bijumon K S, aged 52 years, P P Krishna Pillai,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN- 682 009, Residing at: Layam, House No. 28/356, Manakachira Road,
Nettoor P.O, Ernakulam, PIN-682 040.
21 Sarath Chandran M, aged 54 years, S/o Karunakaran Nair,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Central Tax and Central Excise, C R Building,
I. S. Press Road, Cochin, PIN-682 018, Residing at: A4, Good Earth Haveli,
Eroor West P.O, Tripunuthura, PIN-682 306.
22 G Ajith Krishnan, aged 54 years, S/o K. Gopalakrishnan,
Assistant Commissioner, Presently working at: DRI, Cochin Zonal Unit,
PIN-682 025, Residing at: 48/1978F, Ramakodam Lane, Perumbotta
Road, Elamakkara, Ernakulam, PIN- 682 026.
23 Shairaj M, aged 55 years, S/o P Meerakutty,
Assistant Commissioner, Presently working at: Directorate of Revenue
Intelligence, Zonal Unit, Palarivattom, Ernakulam, PIN-682 025,
Residing at: Marottickal, 160, Alfia Nagar,
CUSAT P O, Cochin, PIN- 682 022.
24 P G Laloo, aged 53 years, S/o Gnanamani,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN- 682 009, Residing at: 9 E Abad Olympus,
Edappally, Ernakulam, PIN -682 025.
25 K P Sethumadhavan, aged 59 years, S/o Gopalan C V,
Superintendent, Presently working at: Customs Preventive Division,
Central GST Building, Kannur, PIN - 670 001
Residing at: Mathrupadam, Pallikunnu P.O, Kannur, PIN-670 004.
26 Gangadharan K R, aged 58 years, S/o K I Raman,
Assistant Commissioner, Presently working at: Central Tax and Central
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 44
Excise, Kottayam Division, Kottayam, PIN-686 001,
Residing at: Kavalumarulil House,
Kizhakkenada, Ettumanoor P O, Kottayam, PIN 686 631.
27 Vikas E, aged 56 years, S/o Pavithran. P.M,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: Pavithram 48/1978D, Ramakkodam Lane,
Elamakkara, Ernaulam, PIN-682 026.
28 Sheeba Prasad, aged 56 years, W/o Prasad Paul,
Assistant Commissioner, Presently working at: Air Customs, Trivandrum
Airport, Thiruvananthapuram, PIN - 695 024,
Residing at: CASA Grande, Link India Road,
Vennala P.O, Ernakulam, PIN- 682 028.
29 Saju N V, aged 58 years, S/o KuriakoVarkey,
Superintendent, Presently working at: Office of the Commissioner of
Customs, Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031,
Residing at: Nadackal House, Mannanam P.O.,
Kottayam, PIN- 686 561.
30 P J Marykutty, aged 58 years, W/o Saji M Thomas,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: Muthirakalayil Mizpah, Cheerakada Temple Road, Aluva,
PIN-683 101.
31 Aravinda Raja, aged 55 years, S/o D. Aravindakshan,
Superintendent, Presently working at: Directorate of Revenue
Intelligence, Zonal Unit, Palarivattom, Cochin, PIN-682 025,
Residing at: Gemini, PRA 5, Padivattom,
Edapally P.O, Ernakulam, PIN-682 024.
32 M P Krishnan, aged 59 years, S/o T S Prabhakaran Nair,
Inspector, Presently working at: Office of the Commissioner of
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 45
Central Tax and Central Excise, C R Building, I. S. Press Road, Cochin,
PIN-682 018, Residing at: Vrindavan House, Pallippattu Road,
Panangad P.O, Ernakulam, PIN-682 506.
33 Rajan P, aged 56 years, S/o P.N. Parameswaran Nair,Inspector,
Presently working at: Office of Commissioner of
Central Tax and Central Excise (Audit),
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Thusharam, Vellagithopu,
Chinmaya School Road, Tripunithura, PIN-682 301.
34 Nandakumar. K, aged 59 years,
S/o K M T Vikkara Panicker,
Superintendent, Presently working at: Customs Preventive Unit,
Chavakkad,Guruvayoor, Thrissur, PIN- 680 101,
Residing at: Neelambari, Thiruvenkitam,
Guruvayur P O, Thrissur, PIN-680 101.
35 Sudha R S, aged 51 years, W/o Sankaranarayanan G, Inspector,
Presently working at: Office of the Commissioner of
Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: MNRA - 432A, 'Shreyas', K D Chacko Road,
Ernakulam, PIN- 682 017.
36 Subha Chandran, aged 54 years, W/o P K Raju,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN- 682 009,Residing at:House no 33/1183, Cgnra 9, Kodamassery lane,
Chalikkavattom, Vennala P O, Ernakulam, PIN-682 028.
37 Jyothy Sukumaran, aged 54 years, W/o Sukumaran K K,Inspector,
Presently working at: Central Tax and Central Excise,
S.T Nagar, Thrissur, PIN-680 006,
Residing at: 'Mohanam', Mookoni House, Master Lane,
Poothole, Thrissur, PIN- 680 004.
38 Shemmy Jose, aged 54 years, W/o T A. Jojo, Inspector,
Presently working at: Office of the Assistant Commissioner of
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Customs, Air Customs Kannur,
International Airport, PIN-670 702,
Residing at: 'Bethlehem', ENARC Gardens,
Cheroor P O, Thrissur, PIN-680 008.
39 Mathew John, aged 54 years, S/o John Joseph, Superintendent,
Presently working at: Office of the Commissioner of Customs,
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, IN-682 031, Residing at: Keelath House,
Kalloorkad P. O., Ernakulam, PIN-686 668.
40 Prakash Alex, aged 58 years, S/o P. C. Alexander,
Superintendent, Presently working at: Customs Preventive Division, GST
Bhavan, Thiruvananthapuram, PIN-682 031,
Residing at: TC - 3/1118(9), VN-55, Vyasa Nagar,
Benoy Lane, Pattom P. O., Thiruvananthapuram, PIN-695 004.
41 Joseph K John, aged 56 years, S/o K K John, Inspector, Air Customs,
Calicut Airport, Malappuram, PIN- 673 647,
Residing at:10/830/4, Kavalakkat House,
New Garden Street, Nettissery P.O, Thrissur, PIN - 680 651.
42 Suresh M, aged 52 years, S/o M. S. Kumar,Assistant Commissioner,
Presently working at: Air Cargo Complex, Nedumbassery Airport,
Enakulam, PIN-683 111,Residing at: PKRA 101, Maleyam,
Pavamkulangara, Tripunithura, Ernakulam, PIN-682 301.
43 R. Beena, aged 56 years, W/o T.P. Rajesh, Assistant Commissioner,
Presently working at: Office of Commissioner of Central Tax and Central
Excise (Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Vaishnavam, H.No.19/113,
Maradu P.O, Ernakulam, PIN-682 304.
44 Revikumar E, aged 56 years, S/o I. Gopalan Nair,
Inspector,Presently working at: Air Customs, Calicut Airport, Karipur,
Malappuram, PIN- 673 647,Residing at: Edamula House, Champion
Enclave, Near Mission Hospital, Pullur, Thrissur, PIN - 680 683.
45 Sujatha Narayanan, aged 53 years, W/o Narayanan Anatharaman,
DEEPA S 2025.12.03 15:14:37+05'30'
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Superintendent,Presently working at: GST Division, C R Building,
Mettupalayam Street, Palakkad, PIN-678 001.
Residing at: Sopanam, Kamalalayam Compound,
Kalpathy P O, Palakkad, PIN-678 001.
46 C Jayakrishnan, aged 56 years, S/o T. Purushothaman,Superintendent,
Presently working at: Office of the Commissioner of
Central Tax and Central Excise, C.R Building,
Mananchira, Kozhikode, PIN 673 001,
Residing at: 'Keerthnam', Mythri Garden Line 3,
Kannadi, Palakkad, PIN- 678 701.
47 Rajesh Kumar J, aged 49 years, S/o P T Joseph,Superintendent,
Presently working at: Office of the Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: Praladiyil House, Asariparambu Road,
Edappally, Ernakulam, PIN - 682 024.
48 Roy K Mani, aged 54 years, S/o K. M. Mani,Assistant Commissioner,
Presently working at: Office of the Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: B 10, HIG Avenue, Gandhi Nagar,
Kadavanthra, Ernakulam, IN-682 020.
49 Renjit Santakumar, age 57 years, S/o Dr S.K. Dass,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 11 B, Noel Octave, Sebastian Road,
Kaloor, Cochin-682 017.
50 Rajesh Jacob K, aged 55 years, S/o P.S Chacko,
Deputy Commissioner, Presently working at: Office of the Commissioner
of Customs, Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: Flat No.11B, Veegaland Kings Fort Apartment,
Eroor South P.O, Ernakulam, PIN-682 306.
51 Manojkumar C, aged 58 years, S/o C. Kunhikannan,
Assistant Commissioner, Presently working at: Office of the Assistant
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O.A.Nos.201 of 2017 & 202 of 2017 48
Commissioner of Customs, Customs Preventive Division, Kannur,
PIN-670 014. Residing at: Ramanilayam, Thalamunda,
Koodali P.O, Kannur, PIN-670 592.
52 Joseph Mathew, aged 58 years, S/o E. P. Mathew,
Assistant Commissioner,Presently working at: Air Customs, International
Airport, Thiruvananthapuram, PIN- 695 024,
Residing at: Arackal House, Aruvikuzhy P.O.,
Kottayam, PIN-686 503.
53 Sabu Sebastian, aged 57 years, S/o K. C. Sebastian,
Assistant Commissioner,
Office of the Chief Commissioner of Central Tax and Customs,
C R Building, I.S. Press Road, Cochin, PIN-682 018,
Residing at: 3-A, Cenex Altia, Manapattiparambu,
Kaloor, Ernakulam, PIN-682 018.
54 K. P. Ajithkumar, aged 58 years, S/o K. Pavithran,
Assistant Commissioner, Office of the Commissioner of Central Tax and
Central Excise, C.R Building, Mananchira, Kozhikode, PIN-673 001,
Residing at: 'Priya', MLA Road, Kovoor,
Medical College P O, Kozhikode, PIN- 673 008.
55 Jimmi Joseph, aged 57 years, S/o T. O. Joseph,
Assistant Commissioner, Office of the Commissioner of Customs, Custom
House, Willingdon Island, Kochi, PIN- 682 009,
Reiding at:Valliyil House, Sankar Nagar 30,
Maradu P. O, Ernakulam, PIN-682 304.
56 Rajeev K, aged 49 years, S/o V. Krishnan Nair,
Assistant Commissioner, Presently working at: Office of the
Superintendent of Central Tax, Ernakulam-I Range, GST Bhavan,
Ernakulam, PIN -682 017,Residing at: Kolady House, Kottapadi P.O,
Thrissur, PIN-680 505.
57 Binitha Pushpakaran, aged 56 years, S/o V. Unnikrishnan,
Superintendent, Presently working at: Office of the Commissioner of
Central Tax and Central Excise, C.R Building,
Mananchira, Kozhikode, PIN 673 001,
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O.A.Nos.201 of 2017 & 202 of 2017 49
Residing at: 'Bhavarup', DPO Road, Malappuram, PIN- 676 505.
58 Marykutty Chacko A J, aged 52 years, D/o A J Chacko,
Assistant Commissioner,Presently working at: Office of the
Commissioner of Customs, Custom House, Willingdon Island, Kochi, PIN-
682 009,Residing at: Parekkattil House, Mudavoor P O,
Vazhappilly, Muvattupuzha, Ernakulam, PIN-686 669.
59 Beena Vas, aged 55 years, D/o P Vasu,
Assistant Commissioner,Presently working at: Office of the
Commissioner of Customs, Custom House, Willingdon Island, Kochi, PIN-
682 009,Residing at: 7D, Kadavil Court, Arangath Cross Road,
Pulleppady, Cochin, PIN - 682 018.
60 Unnikrishnan P, aged 57 years, S/o Madhavan T,
Superintendent,Presently working at: Office of the Commissioner of
Central Tax and Central Excise, C R Building, Mananchira, Kozhikode, PIN-
673 001,Residing at: 7/331, Krishna Kripa, Venketeswara Colony,
Ambikapuram P.O, Palakkad, PIN-678 011.
61 P. J. David, aged 59 years, S/o P. S. Joseph,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: Parekkattil, Mudavoor P. O, Vazha ppilly, Muvattupuzha,
Ernaklam, PIN-686 669.
62 E. V. Sivaraman, aged 58 years, S/o K. K. G. Marar,
Assistant Commissioner, Presently working at: Air Customs, International
Airport, Kannur, PIN - 670 702,
Residing at: Krishna Kripa, NSS Karayogam Road,
Eroor West P.O, Tripunithura, Ernkulam, PIN-682 306.
63 Fleming T. D, aged 55 years, S/o T. G. Devassy,
Superintendent, Presently working at: Office of the Assistant
Commissioner of Central Tax and Central Excise, CGST Division,
Sakthan Thampuran Nagar, Thrissur, PIN - 680 001,
Residing at: Therattil House, Near Western Bazar Bus Stop,
Aranattukara, Thrissur, PIN- 680 618.
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O.A.Nos.201 of 2017 & 202 of 2017 50
64 Jayakumar K C, aged 58 years, S/o K.T.Chandran,
Assistant Commissioner, Presently Working at: Customs Preventive
Commissionerate, Catholic Centre, Broadway, Cochin-682 031, Residing
at:Anugraha, SNRSRA H.No.15,
Keerthi Nagar, Ernakulam, PIN- 682 026.
65. M.R. Ramachandran, aged 59 years, S/o M.O Raghavan,
Assistant Commissioner, Presently working at: Office of the Chief
Commissioner of Central Tax and Customs,
C R Building, I.S. Press Road, Cochin, PIN-682 018,
Reiding at: 'Visakham', MCRA No. 1, Thaikkattukara,
Aluva, PIN-683 106.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
1. Union of India,Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
2. The Secretary to the Government of India, Ministry of Finance,
Department of Expenditure, New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner, Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5 The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre,Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
7. The Commissioner, Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
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O.A.Nos.201 of 2017 & 202 of 2017 51
8. The Commissioner,Central GST & Central Excise,
GST Bhavan, Press Club Road, Thiruvananthapuram, PIN-695 001.
9. The Director,Directorate of Revenue Intelligence,
Cochin Zonal Unit, Pallinada, Palarivattom, Cochin, PIN-682 025.
10. The Commissioner,Central Board of Indirect Taxes and Customs,
C R Building, Mananchira, Calicut, PIN-673 001.
- Respondents
[By Advocate: Mr.Anil Ravi, ACGSC]
O.A. 6/2024
1. Arun Zachariah. P, aged 54, S/o Late. P.K. Zachariah,
Asst. Commissioner of Indirect Taxes and Customs,(in situ)
O/o The Addl. Director General, Directorate General of GST Intelligence,
GST Bhavan, Kathrikadavu, Cochin 682 017, residing at "Puthuparampil",
Manarcaud PO, Kottayam 686 019 .
2. K.P. Ramadas, aged 55 years, S/o.Late. Narayanan Nambiar,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
Audit Circle -8, GST Bhavan, Kozhikode-673001, residing at "Charutha",
Near Mini Civil Station, Koyilandy P.O., Kozhikode 673305.
3. Shashidaran, aged 55 years, S/o. K.N. Sundaran,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
National Academy of Customs, Indirect Tax and Narcotics, Cochin,
Residing at "Kattiparambil house", P. O. Arimpur, Thrissur 680620
4. Ramaswamy.S. aged 58 years, S/o. Late Sankara Iyer,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
Karunagappally Range, 1st Floor, Sivam, East of KSRTC, Pada South,
Karunagappally 690518, residing at "Deepam", Pada North, Near IMA
Hall, Karunagappally 690518.
5. Rajesh. K.V. aged 52 years, S/o. Late. K.V. Ramachandran,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 52
O/o. The Commissioner of Central Tax & Central Excise, Kozhikode
Commissionerate, Kozhikode-673001, residing at "Chandrakantham",
Near GHSS Chelora, P O Varam, Kannur District, PIN - 670 594.
6. Chitra. C.R., aged 52 years, D/o. Late Ramachandra Kamath,
Asst. Commissioner of Indirect Taxes and Customs,(in situ), O/o The
Commissioner of Central Tax & Central Excise, Kochi
Commissionerate, I.S.Press Road, Cochin-18, residing at "Chulloor", TC
II/1943(6), Gowreesha Lane, Pattom PO, Thiruvananthapuram.
7. Biju.J. Mathew, aged 55 years, S/o. M.J. Mathew,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
Office of the Assistant Commissioner of Customs ,Air Cargo Complex,
Trivandrum, residing at 12/444, "Manalil" ,Plamoodu ,Pattom,
Trivandrum-695004
8. Sunil.T.N, aged 52 years, S/o. PKM Narayanan Nambisan,
Asst. Commissioner of Indirect Taxes and Customs,(in situ),
O/o. The Asst. Commissioner, Central Tax & Central Excise Division,
Kuzhikkunnu, Kannur - 1, residing at "Sree Saudham", Near
Gramodaya,Mahadeva Gramam, Payyanur - 670307. Kannur Dist.
-Applicants
[By Advocates: Mr. Shafik M Abdul Khadir, Ms.Girija P.]
Versus
1. Union of India, represented by the Secretary, Department of Revenue,
Ministry of Finance, North Block, New Delhi, Pin 110 001.
2. The Chairman, Central Board of Indirect Taxes and Customs,
North Block, New Delhi, Pin 110 001.
3. The Chief Commissioner of Central Excise, Central Taxes and Customs,
Thiruvananthapuram Zone, Central Revenue Buildings, IS Press Road,
Cochin 682 017.
4. The Commissioner of Central Tax and Central Excise,
Kochi Commissionerate, CR Building, I.S. Press Road, Kochi 682 018.
- Respondents
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O.A.Nos.201 of 2017 & 202 of 2017 53
[By Advocate: Mr.P.K.Ramkumar, SPC]
O.A. 24/2024
1. C.D. Aravindakshan Nair, aged 65 years, S/o S. Divakaran Nair
Superintendent of Customs (Retired), Custom House, Cochin 682009.
Residing at 133/D, Thiruvonal, Kottapuram, Tripunithura 682 301.
2. K. Gokulan, aged 75 years, S/o Krishnaswamy, Superintendent of
Customs (Retired), Custom House, Cochin 682009. Residing at Geetham,
House No. 10/272, SNRA 143C, Ayini Temple Road, Maradu P.O 682 304
3. P.M. Mohankumar,aged 71 years, S/o K. Madhavan Nair, Superintendent
of Customs (Retired), Custom House, Cochin 682009.
Residing at Punthalavila, Mangayil School Road, Maradu P.O 682304.
4. P.V. Mohan, aged 63 years, S/oVijayankutty Menon Superintendent of
Customs (Retired), Custom House, Cochin 682009.
Residing at 10A, Anta Crown, Opp. BSNL Main Road, Tripunithura,
Cochin 682 301.
5. Benny Jose T.J,, aged 74 years, S/o late Joseph T.L, Superintendent of
Customs (Retired), Custom House, Cochin 682009.
Residing at Theruvil House, 16/910 A, Unni Ramesh Road, Thoppumpady,
Cochin-682 005.
6. K.R. Sheela,aged 61 years, W/o K. Mohanan, Superintendent of Customs
(Retired), Custom House, Cochin 682009. Residing at Haritham, Ayini
Road, Maradu, Cochin-682 304. [
7. N.G. Jaison,aged 56 years, S/o N.T.George, Superintendent of Customs,
Custom House, Cochin 682009. Residing at Narikulam House, Convent
Road, North Paravoor P.O, Ernakulam 683513 [Expired]
8. K.P. Suresh Kumar, aged 55 years, S/o K.J. Nair, Superintendent of
Customs, Custom House, Cochin 682009. Residing at Indeevaram, PKRA
No.68, Near Pavamkulangara Temple, Thekkumbhagam,
Tripunithura 682 301.
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O.A.Nos.201 of 2017 & 202 of 2017 54
9. U. Indira, aged 63 years, W/o Vijayan M.V, Superintendent of Customs
(Retired), Custom House, Cochin 682009. Residing at Malayilparambil
House, LBS Road, Thiruvankulam, Ernakulam 682 305.
10. T.M. Jacob,aged 72 years, S/o T.V. Manuel, Superintendent of Customs
(Retired), Custom House, Cochin 682009. Residing at 34/2191B, Thayil
House, Mamangalam, Palarivattom P.O., Cochin 682 025
11. K.K. Somasundaran,aged 59 years, S/o M.N.Harihara Menon,
Assistant Commissioner of Customs, Custom House, Cochin 682009 .
Residing at Keerthanam, PRA 71, Mekkara Road,
South Tripunithura - 682 301.
12. Koshy Abraham, Aged 54 years, S/o Abraham Philip, Assistant
Commissioner of Customs (Retired), Custom House, Cochin 682009.
Residing at 52/632A, Parackal (H), Janatha Road, Vyttila,
Ernakulam 682 019.
13. Rajesh Kumar G, aged 59 years, S/oKuttappan Pillai, Assistant
Commissioner of Customs, Custom House, Cochin 682009. Residing at
Sreenilayam, Gandhi Nagar Road, Thekkumbhagam,
Tripunithura-682 301.
14. Jose A. R, aged 62 years, S/o A.C. Rappai, Superintendent of Central tax
and Central Excise (Retired), O/o Commissioner of Central Tax Central
Excise (Audit),Cochin,Residing at Achandy House, P.O. Vellanchira,
Via Thazhekkad, Trichur 680 697.
15. Paulson Joseph M, aged 63 years, S/o M.K. Joseph, Superintendent of
Central tax and Central Excise (Retired), O/o the Commissioner of
Customs (Preventive), Cochin 682031. Residing at Mandakath House, P.O
Vadama, Mala, Trichur District 680732
16. Sheeja M.V., aged 55 years, W/o late Shri N.G. Jaison, residing at
Narikulam House, Convent Road, North Paravoor P.O,
Ernakulam -683513.
17. Bony Jaison, aged 31 years, S/o late Shri N.G. Jaison, residing at
Narikulam House, Convent Road, North Paravoor P.O,
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 55
Ernakulam -683513.
18. Bhavana Jaison, aged 25 years, D/o late Shri N.G. Jaison, residing at
Narikulam House, Convent Road, North Paravoor P.O,
Ernakulam-683513.
[Applicant Nos.16, 17 and 18 were impleaded vide order dated 29.08.2025 in
M.A.Nos.788/2025, 789/2025 and 790/2025]
-Applicants
[By Advocate: Mr. Koshy Abraham]
Versus
1. Union of India, Represented by the Secretary to the Government of India
Ministry of Finance, Department of Revenue, New Delhi-110001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi-110 001.
3. The Chairman, Central Board of Indirect Taxes & Customs, Ministry of
Finance, Department of Revenue, New Delhi-110 001.
4. The Commissioner of Customs, Custom House, Cochin-682 009.
5. The Commissioner, Central Tax and Central Excise (Audit), C.R Building.
I.S. Press Road, Ernakulam-682 018.
6. The Commissioner of Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Cochin 682 031
- Respondents
[By Advocate: Mr.M.N.Manmadan]
O.A. 27/2024
1. Belinda Rebello, aged 54 years, D/o Late. Clarence Martin Rodriguez,
Superintendent of Central Tax and Customs,
SEZ KSITIL, Cherthala & KSITIL Koratty (on Deputation)
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O.A.Nos.201 of 2017 & 202 of 2017 56
residing at NIAL DALE, TMC XXXV/161, NGO Quarters WEST,
Thrikkakara.P.O., Cochin Pin 682021.
2. Joju. M. Mampilly, aged 54 years, S/o.Late. M.T. Mathai,
Superintendent of Central Tax and Customs,
O/o The Chief Commissioner, Central Taxes & Customs
Thiruvananthapuram Zone, C.R. Buldings, Kochi-682018
residing at "Mampilly House", P.O.Kanimangalam,
Thrissur Pin 680 027.
3. Joffee Jose, aged 53 years, S/o.Late K.J.Jose,
Superintendent of Central Tax and Customs
O/o The Deputy Commissioner of Central Tax & Customs
Ernakulam Division, Central Excise Bhavan, Kathrikadavu,
Kochi-682017, residing at "Prathyasha", Kanappilly,
Chirayam, Panayikulam.P.O. Ernakulam 683511
4. Raju.K.A., aged 53 years, S/o. Late Antony,
Superintendent of Central Tax and Central Excise
O/o Additional Director General, DGGI , Kochi Zonal Unit
Central Excise Bhavan, Kathrikadavu,Kaloor,Kochi-682017
residing at XI/4C,Kannampuzha House, East Padamugal
Kakkanad.P.O,, Kochi 682030.
5. Tojo Davis. aged 55 years, S/o. Dr.A.T. Devasia,
Superintendent of Central Tax and Central Excise
Establishment Section, Kochi Commissionerate
C.R. Building, I.S. Press Road,Kochi-682018
residing at G-212, DLF New Town Heights, Seaport Airport
Road, Kakkanad, CSEZ P.O.,Kochi-682018.
6. C. Padmarajan Nambiar aged 52 years, D/o. Late T.P.Nambiar
Superintendent of Central Tax and Central Excise,
Ernakulam Division, Central Excise Bhavan, Kathrikadavu,
Cochin-18, residing at PE4, Riverwalk Villas,
Vennala.P.O. Cochin Pin 682 028.
7. Sunil.V.T, aged 55 years, S/o. V.K.Thankappan,
Superintendent of Central Tax and Central Excise,
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O.A.Nos.201 of 2017 & 202 of 2017 57
Kolanchery Range, M.M.Junction, Kolanchery 682311,
residing at Vazheparambil, Chengara, Pattimattom 683562.
8. Rejith.S, aged 50 years, S/o. R.Sreenivasan,
Superintendent of Central Tax and Central Excise,Carborundum
Universal Limited, SEZ Kalamasserry under O/o. The Development
Commissioner, Cochin Special Economic Zone, residing at
"Saveri", Poothotta .P.O. Udayamperur Ernakulam 682307.
9. Subhash. P.N, aged 51 years, S/o. Late P.K. Narayanan,
Superintendent of Central Tax and Central Excise,
Adjudication Section, Kochi Commissionerate, C.R.Building
I.S. Press Road, Kochi-682018., residing at " Amritha Nivas",
Welfare Road, Palarivattom. P.O. Kochi-682025
10. Biju George.P, aged 52 years, S/o. P.J.George,
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise ,Kochi
Commissionerate, I.S. Press Road, Kochi-18., residing at 7-C, Jerusalem
Retreat Apts., Elamkulam, Kadavanthara, Cochin-682020
11. Reghuraj. K, aged 54 years, S/o.Late Narayana Menon,
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise ,Kochi
Commissionerate, C.R. Buildings, I.S. Press Road,
Kochi-682018., residing at "Krishna" Near Silver Lawns Apts.,
Marottichode, Edappally.P.O. Kochi-682024
12. Patrice Joseph.V., aged 54 years, S/o. Joseph Paul.V,
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise ,
Kochi Commissionerate, I.S. Press Road, Cochin 682018.,
residing at 7D, Sakthan Regency Flats,
Kannamkulangara.P.O. Thrissur-680007.
13. Benny Antony, aged 54 years, S/o. Late V.T.Antony,
Superintendent of Central Tax and Central Excise,
Ranni Range, Thazhethekkethil Tower, St. Peters Junction
Pathanamthitta , residing at PLRA 170, Panachamoodu Lane.,
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O.A.Nos.201 of 2017 & 202 of 2017 58
Pattom Palace.P.O. Thiruvananthapuram PIN 695004
14. Sunil Kumar.S, aged 51 years, S/o. V.M. Satheesan Pillai,
Superintendent of Central Tax and Central Excise, Audit Circle 3,
Central Tax and Central Excise, Joyce Arcade, Kottayam,
residing at "Abhilash" Pela P.O, Mavelikkara, PIN 690103
15. Ashok.C, aged 51 years, S/o. Late K. Chandrasekharan Nair
Superintendent of Central Tax and Central Excise,
CGST, Chalai Range, GST Bhavan, Near Press Club
Thiruvananthapuram 695001, residing at "Chethana", MGRA 33,
Meppally Gardens, Pettah.P.O, Thiruvananthapuram 695024,
16. Shaji Scaria, aged 54 years, S/o. Late Mathew Scaria
Superintendent of Central Tax and Central Excise,
O/o The Deputy Commissioner of Customs, Air Customs
International Airport, Trivandrum-695024, residing at VI/269A
Parambil House, Vadavathoor. P.O., Kottayam-6865010
17. Baiju.R , aged 52 years, S/o. Late S. Raveendran
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise,
Thiruvananthapuram Commissionerate, GST Bhavan, Near Press
Club, Thiruvananthapuram 695001, residing at TC29/521(2)
KRRA- 89, Near Kavaradi Junction.,Pettah.P.O
Thiruvananthapuram 695024.
18. Raju Joseph , aged 58 years, S/o. Late T.M.Joseph
Assistant Commissioner of Indirect Taxes &Customs (in situ)
O/o The Commissioner of Central Tax and Central Excise ,
Thiruvananthapuram Commissionerate, GST Bhavan, Press Club
Road, Thiruvananthapuram-695001, residing at "Thoompunkal"
PRA 55B, Lane-F, Parottukonam, Nalanchira.P.O
Thiruvananthapuram 695015
19. K.V. Anand , aged 59 years, S/o.Late P.K. Parameswara Marar
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise,
Kozhikode Commissionerate, Kozhikode-673001,
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O.A.Nos.201 of 2017 & 202 of 2017 59
residing at "Sampatham"Edakkad.P.O.,West Hill(Via)
Kozhikode 673 005
20. Manoj.R , aged 53 years, S/o. Ramachandran Tampi
Superintendent of Central Tax and Central Excise,
O/o The Commissioner of Central Tax and Central Excise,
Kozhikode Commissionerate, Kozhikode-673001
residing at "Ragam", Near ESI., Eranjippalam P.O.Calicut 6730 06.
21. Vinodkumar.V.V. , aged 55 years, S/o.V.V. Gopalan
Superintendent of Central Tax and Central Excise,
Audit Circle-8, GST Bhavan, Kozhikode-673001
residing at "Nest" Panniyannoor.P.O., Thalassery,Kannur 670671.
22. Shanavas.P.K., aged 54 years, S/o. Abdul Gafoor.P
Superintendent of Central Tax and Central Excise,
O/o the Commissioner of Central Tax and Central Excise
Kozhikode Commissionerate, Kozhikode-673001,
residing at Pattikkadan House, Kodasseri,Valluvangad.P.O.
Malappuram District -676521.
23. Anandakumar.J , aged 58 years, S/o.S. Jayaraman
Deputy Commissioner, O/o The Deputy Commissioner of
Customs, Customs Preventive Division, Calicut,
residing at 73/2011,"Jairam",Kalari Road,
Edakkad P.O., Kozhikode -673005.
24. P.V. Narayanan , aged 56 years, S/o. Late K.Sankara Marar
Superintendent of Central Excise, O/o the Superintendent of
Central Tax and Central Excise, Kannur I Range,
Central Revenue Building, Kuzhikkunnu, Kannur-670001,
residing at "Harichandanam", Edachowa Road,
P.O.Chowa, Kannur 670 006.
- Applicants
(By Advocates : Mr. Shafik M. Abdul Khadir, Ms.Girija P.)
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 60
Versus
1. Union of India, represented by the Secretary,
Department of Revenue, Ministry of Finance,
North Block, New Delhi, Pin 110 001.
2. The Chairman, Central Board of Indirect Taxes and Customs,
North Block, New Delhi, Pin 110 001.
3. The Chief Commissioner of Central Excise,
Central Taxes and Customs, Thiruvananthapuram Zone,
Central Revenue Buildings, IS Press Road, Cochin 682 017.
4. The Commissioner of Central Tax and Central Excise,
Kochi Commissionerate, CR Building,
I.S. Press Road, Kochi 682 018. - Respondents
(By Advocate : Mr. M.N. Manmadan, SCGSC)
O.A. 41/2024
1 V P Baby, aged 59 years, S/o Joseph, Assistant Commissioner,
Presently working at: Office of the Assistant Commissioner of
Customs, Air Customs, International Airport, Kannur, PIN- 670 702
Residing at: Pallippadan House, Subash Road,
Civil Station.P.O, Kannur, PIN -670 002.
2. Gireesh Babu P, aged 58 years, S/o Bhaskaran Nair,
Superintendent of Customs, Presently working at: Customs Preventive
Unit, Angamally, PIN -683 572, Residing at: House No.TRA 9, Palekkat
House,'Sreelakam', Mythree Lane, Ayyanthole P.O.
Thrissur, PIN -680 003.
3. Shyju R, aged 54 years,S/o K. Ramachandran,
Assistant Commissioner of Central Excise, Presently working at: Office of
the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Santiniketan, kandanad P.O.,
Ernakulam, PIN-682 305.
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O.A.Nos.201 of 2017 & 202 of 2017 61
4. A. Naushad, aged 54 years,S/o A. Hassanar,
Assistant Commissionere of Customs,
Presently working at: Office of the Commissioner of Customs,
Custom House, Kochi, PIN-682 006,
Residing at: 31/421, Ambalam Road, Koonamthai,
Edapally, Ernakulam, PIN- 682 024.
5. Rajeevan N, aged 57 years, S/o R.Sankaran Adiyodi,
Superintendent of Central Excise, Presently working at: Office of the
Commissioner of Central Excise, Customs and Service Tax,
C.R Building, Mananchira, Calicut, PIN- 673 001.
Residing at: Nottiyil House, Kilur P.O, Payyoli,
Kozhikode, PIN- 673 522.
6. Pradheep kumar A, aged 52 years,
S/o E Ayyappan, Assistant Commissioner,
Presently working at: Central GST Commissionerate,
Thiruvananthapuram, PIN- 695 001,
Residing at: CLRA-36, Convent Road, Pallimukku,
Peyad, Thiruvananthapuran, PIN -695 573.
7. A S Rajeevan, aged 58 years, S/o P A Saravanan,
Superintendent of Customs,Presently working at: R&I Division, Custom
House, Willington Island, Cochin, PIN-682 009
Residing at: Devi Kripa, Janatha Road, Panangad P.O.,
Ernakulam, PIN-682 506.
8. Radhakrishnan T K, aged 52 years, S/o Karunakaran Nambiar,
Inspector of Central Tax, Presently working at: Office of the Assistant
Commissioner of Customs, Air Customs, Kannur, PIN- 670 702.
Residing at: B/h CMI Public School,
Balla P.O, Kanhangad, Kasaragod, PIN-671 531.
9. M. D. Kannan, aged 55 years, S/o M. V. Damodaran,
Superintendent, Presently working at: Cochin Central GST
Commissionerate, I.S Press Road, Ernakulam, PIN -682 018
Residing at: Moorkattil House, Kainur P.O,
Thrissur, PIN- 680 014.
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10. Gomathy G, aged 55 years, D/o Ganesan,
Assistant Commissioner, Presently working at:Central GST & Central
Excise, GST Bhavan Press Club Road
Thiruvananthapuram, PIN- 695 001,
Residing at: TC 40 / 160, FPSRA - 130, First Puthen Street,
Manacaud P. O, Thiruvananthapuram, PIN-695 009.
11. Joe Paul Mampilly, aged 57 years, S/o Mampilly Varkey Paul
Joint Commissioner of Customs, Presently working at: Office of the
Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: D4, 4th Floor , East Avenue Apartments,
Sebastian Road, Kaloor , Ernakulam, PIN- 682 017.
12. Ajitha Santhosh, aged 58 years, W/o Santhosh M,
Superintendent, Presently orking at: Office of the Assistant
Commissioner of Central Tax & Central Excise, Audit Circle 3,
Joyees Arcade, Y M C A Road, Kottayam. PIN-686 001,
Residing at: Saketham, Thrickodithanam, Changanacherry,
Kottayam, PIN 686 105.
13. Asha K Vijayan, aged 58 years, D/o Komattil Shankardas,
Assistant Commissioner, Presently working at: Office of the Assistant
Commissioner of Central Tax & Central Excise, Kollam Division,
Kollam, PIN- 691 008,Residing at: C-701, Nagarjuna Pearl Bay Apartment
Puthiya Road, Kadavanthara, Ernakulam, PIN-682 020.
14. Shaji John, aged 59 years, S/o T. I. Ulahannan,
Joint Commissioner, Presently working at: Office of the Commissioner of
Central Tax & Central Excise, C R Building, I S Press Road, Ernakulam,
PIN- 682 018, Residing at: Thumpasseril House, 5/283B, Muttambalam,
Kottayam, PIN-686 004.
15. Prasanth K C S, aged 56 years, S/o R Chandrasenan Nair,
Superintendent of Customs,
Presently working at: Office of the Commissioner of Customs,
Custom House, Cochin, PIN-682 009
Residing at: Saya, 2/246 G, Sankar Nagar, Maradu P O,
Ernakulam, PIN-682 304.
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16. K Madhukumar, aged 56 years, S/o N. G. Kochuraman,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Customs, Custom House , Willingdon Island, Kochi,
PIN- 682 009,Residing at: Ardram, MLA Road,
Puthiyakavu,Udayamperoor.P.O, Ernakulam, PIN-682 307
17. K R Sajeev, aged 58 years, S/o K. R. Raghavan,
Superintendent of Central Excise, Presently working at: Office of the
Assistant Commissioner of Central Tax & Central Excise,
CGST Division, Thrissur, PIN- 680 001,
Residing at: Kodakkattil House, Kurumpilavu P O,
Thrissur, PIN-680 564.
18. Oommen Joseph, aged 52 years, S/o P I.Joseph,
Assistant Commissioner, Presently working at: Cochin International
Airport, Nedumbasserry, Ernakulam, PIN- 683 111,
Residing at: Ushas, Pavankulangara, Tripunithura,
Ernakulam, PIN -682 301.
19. Ajitha P, aged 55 years, D/o P. Pappan,
Assistant Commissioner of Central Tax & Central Excise,
Presently working at: Office of Commissioner of
Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Swathy, Meppillil, Pinermunda,
Peringala, Ernakulam, PIN- 683 565.
20. Thara Divakar, aged 55 years, W/o M.B Santhosh Kumar,
Superintendent of Central Tax & Central Excise,
Presently working at: Office of Commissioner of
Central Tax and Central Excise, C R Building,
I. S. Press Road, Cochin, PIN-682 018,
Resising at: Sreenilayam, Pleasant Villas, Desiya Mukku, Thoppil
Road, Vazhakkala, Ernakulam, PIN- 682 021.
21 Raji D R, aged 55 years, W/o Riaz Ahmed, Superintendent,
Presently working at: Office of Commissioner of
Central Tax and Central Excise (Audit),
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C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 5E, Heera Heritage, Jagathy Thycaud P O,
Thiruvananthapuram, PIN- 695 014.
22 S. Seetharaman, aged 55 years, S/o S. Subba Rao,
Superintendent, Presently working at: Office of the Commissioner of
Customs, Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031,
Residential Address: T.C No. 40/1119(8),
Sreepadmam, Aruvikkara Lane, Manacaud P.O,
Thiruvananthapuram, PIN- 695 009.
23. Chacko P C, aged 59 years, S/o Chacko,
Assistant Commissioner, Presently working at: Office of the Assistant
Commissioner of Customs, Air Customs, International Airport,
Kannur, PIN-670 702
Residing at: Puthett House, Iritty P O, Kannur, PIN- 670 703.
24 Jossy Joseph, aged 54 years, S/o K.T Joseph,
Superintendent, Presently working at: Office of the Additional Director
General, Directorate General of Goods & Services Tax Intelligence,
Zonal Unit, Kochi, PIN-682 017,Residing at: Thekkekkara, C.R.A Lane-5,
Chakkungal Road, Palarivattom, Ernakulam, PIN- 682 025.
25 Roy K Mani, aged 54 years,S/o K. M. Mani,
Assistant Commissioner of Customs,
Presently working at: Office of the Commissioner of Customs, Custom
House, Willingdon Island, Kochi, PIN- 682 009
Residing at: B10, HIG Avenue, Gandhi Nagar,Kadavanthra, Ernakulam,
PIN - 682 020.
26 Valsalakumari R, aged 56 years, W/o Somanath S
Assistant Commissioner,
Presently working at: Office of the Commissioner of Central Tax,
Bengaluru North Commissionerate, H.M.T. Bhavan,
Bellary Road, Bengaluru, PIN-560 032,
Permanent Address: M13, Sreevasom, Murali Nagar,
Ambalamukku, Thiruvananthapuram, PIN- 695 005.
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27 V Bhagavathy Subramonian, aged 55 years,
S/o E Venkitarama Iyer, Assistant Director,
Presently working at: NACIN, M.T.Plaza, Ernakulam,PIN-682 017,
Residing at:49/531-D1, Gomathy Bhavan, Gopivilasam Lane,
Puthukkalavattam, Elamakkara, Ernakulam, PIN-682 026.
28 Jayaraj. T, aged 54 years, S/o P. Thankappan,
Assistant Commissioner, Presently working at: Office of the Assistant
Commissioner of CGST Audit, Audit Circle-1, GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN - 695 001,
Residing at: Kuriyiluparanbil, Thozhichal, Vizhinjam P.O.,
Thiruvananthapuram, PIN - 695 521.
29. Senson Thomas, aged 59 years, S/o K.M. Thomas,
Assistant Commissioner, Presently working at: Office of the
Commissioner of Central Excise, Thiruvananthapuam Commissionerate,
Thiruvananthapuram, PIN-695 001,
Residing at: Konnakottu Veedu, Thrikkannamangal, 702, Haritha Nagar,
Kottarakkara, Kollam, PIN-691 506.
30. K N Jayaprakash, aged 52 years,S/o Narayanan Kartha,
Superintendent of Customs,Air Customs, Calicut International Airport,
Keripur, Malappuram, PIN-673 647,Residing at: Kanjiraparambu
Madhom, Chelakkattukara, Pady P.O, Thrissur, PIN-680 699.
31 K P Geetha, aged 54 years, D/o P Sankaranarayanan,
Superintendent,Eranakulam Range 3, Ernakulam Division,
Kathrikkadavu, Kochi-682 017
Residing at: Flat 9 F, Abad Knightbridge,
Pandarachira Road, Kadavanthara, Ernakulam, PIN- 682 020.
-Applicants
[By Advocate: Mrs.Sreekala T.N.]
Versus
1. Union of India,
Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 66
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner,
Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road,
Kochi, PIN-682 018.
5 The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
7. The Commissioner,
Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
8. The Commissioner,
Central GST & Central Excise,
GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001
9. The Commissioner,
Central Board of Indirect Taxes and Customs,
C R Building, Mananchira, Calicut, PIN-673 001.
- Respondents
[By Advocate: Mr.Brijesh A.S., ACGSC]
O.A. 79/2024
1. Jayalakshmi. N, aged 69 years, W/o CR Ravindranath, (Superintendent,
Office of the Commissioner of Central Tax and Central Excise, CR
Building, I. S. Press Road, Cochin-682 018), Residing at: Ashtapathi, Opp.
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O.A.Nos.201 of 2017 & 202 of 2017 67
Dattatreya Temple, Perandoor Road, Elamakkara, Ernakulam,
PIN- 682 026.
2. Beena Vas, aged 55 years, W/o Umesh V K (Assistant Commissioner,
Central Excise Palakkad Division, C.R.Building, Palakkad, PIN-678001),
Residing at: 7D, Kadavil Court, Arangath Cross Road, Pulleppady, Cochin,
PIN - 682 018.
3. Jayanti C D, aged 52 years, W/o P. A. Muralidharan (Superintendent,
Office of the Assistant Commissioner, Central Tax and Central Excise, C R
Building, Thrissur, PIN-680 001), Residing at: Plot No. 119, Avenue 1,
New Gardens, Ayyanthole, Thrissur. PIN-680 003.
4. Manju K. G, aged 57 years, W/o C.K. Dinakaran (Superintendent, Office
of the Commissioner of Customs, Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031), Residing at: Panackal,
Marottichuvadu Thoppil Road, Edappally, Kochi, PIN - 682 024.
5. Kalaivani Somasekharan, aged 54 years, W/o K. Somasekharan,
(Superintendent (Retired), Office of the Commissioner of Customs,
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Cochin, PIN-682 031), Residing at: "Thiruvathira", House 33/829, PRA28,
Nalanda Lane(Panayida Lane), Punnakkal, Elamakkara P O, Ernakulam,
PIN- 682 026.
6. N. Jayasree, aged 63 years, W/o A R Ashok Kumar, (Assistant
Commissioner (Retired),Office of the Commissioner of Central Tax and
Central Excise, GST Bhavan, Press Club Road, Thiruvananthapuram, PIN-
695 001), Residing at. 'Ambalayam', AP XIV/239, VRAK-174 Kachani,
Karakulam P.O. Thiruvananthapuram, PIN-695 564.
7. Subhashini G, aged 67 years, W/o Gopinathan S (Superintendent
(Retired), Office of the Deputy Commissioner of Customs & Central
Excise, Kollam Division, Kollam, PIN-691 001), Residing at: "Lakshmi
Bhavan, MLA Mukku, Nedungolam PO, Paravur, Kollam, PIN-691 334.
8. Nirmala L, aged 68 years, W/o L. Somalal (Superintendent (Retired),
Office of the Assistant Commissioner of Central Excise and Customs,
Thiruvananthapuram, PIN-695 001), Residing at: SHALOM, M.R.A.-26,
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O.A.Nos.201 of 2017 & 202 of 2017 68
Manchadivila Road, Nalanda, Nanthancode, Thiruvananthapuram,
PIN-695 003.
9. M. Uma, aged 67 years, W/o Late V. Vijayanand (Superintendent
(Retired), Office of the Commissioner of Central Tax and Central Excise,
Central Revenue Building, I. S. Press Road, Cochin, PIN-682 018), Residing
at: 48/349, 'Chithira', Varammel Lane, Perandur, Elamakkara, Kochi,
PIN - 682 026.
10. Seema Suresh, aged 48 years, W/o A G Suresh (Superintendent (Retired),
Office of Commissioner of Central Tax and Central Excise (Audit), Central
Revenue Building, I. S. Press Road, Cochin, PIN-682 018), Residing at:
Vishnu Prasadam (NN93) Nethaji Nagar, Kadavanthra P O, Ernakulam,
PIN- 682 020.
11. Vijayalakshmi Ammal, aged 75 years, W/o NK Rajan (Superintendent
(Retired), Office of the Assistant Commissioner of Central Tax & Central
Excise, CGST Division, Kottayam. PIN-686 001), Residing at: 'Anupama'
Kadapra, Niranam PO, Thiruvalla, Pathanamthitta, PIN-689 621
12. Anita, aged 60 years, W/o P. G. Prasannakumar (Superintendent
(Retired), Office Of the Superintendent Of CGST & Central Excise,
Kottayam, PIN-686 513), Residing at: Siva -Sailam, Near Railway Line,
Perunna East P.O, Changanacherry, Kottyam, PIN-686 102.
13. Mary Ray, aged 60 years, W/o Late Ray Abraham (Superintendent
(Retired) Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018), Residing at: 6/164
A1, Rehoboth house, Ayini Martinpuram Road, Maradu P.O Kochi,
PIN 682 304.
14. Jessy Dominic, aged 52 years, W/o Dominic K. V (Superintendent
(Retired), Office of the Assistant commissioner of Customs Preventive
Division, Thrissur, PIN 680 001), Residing at: Kizhuvara House,
Puranattukara P O, Thrissur, PIN-680 551.
15. Usha Balakrishnan, aged 67 years, W/o S.Balakrishnan (Superintendent
(Retired), Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018), Residing at: 'Ushus',
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O.A.Nos.201 of 2017 & 202 of 2017 69
A.M.Cross Road, Mattancherry P.O., Ernakulam, PIN-682 002.
16. Jayalekshmi C I, aged 57 years, W/o K N Gopalakrishna Kurup
(Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, GST Bhavan, Press Club Road, Thiruvananthapuram-
PIN-695 001), Residing at: Cheriyathu House, T C 29/2128(1), CSM Nagar
269, Sasthamangalam P.O, Thiruvananthapuram, PIN-695 010.
17. Jacob K C, aged 68 years, S/o O.S.Chacko (Appraiser (Retired), Office of
the Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN-682 009), Residing at: H.No.52/2558(29/961), Sunil Nivas,
Kocholickal House, L.M. Paily Road, Vyttila, Kochi, PIN - 682 019.
18. N. Usha, aged 65 years, W/o C. N. Sankaran Kutty (Superintendent
(Retired), Office of the Assistant Commissioner of Central Tax and Central
Excise, Central Excise Division, Palakad PIN-678 001), Resisiding at: 102,
SVK Homes, 6th Street, Bank Avenue Colony, Babusapalaya, Bangalore,
PIN-560 043.
19. Sujatha P, aged 63 year, W/o K Soman (Superintendent (Retired), Office
of the Commissioner of Customs, Catholic Centre, Broadway, Cochin,
PIN-682 031), Residing at: TC 19/157, VPS-380, Vattavila, Near V.M.Mills,
Thirumala.P.O, Thiruvananthapuram, PIN-695 006.
20. Ambujakshy Amma G, aged 69 years, W/o Sivadasan Pillai
(Superintendent (Retired), Office of the Assistant Commissioner of
Customs, GST Bhavan, Press Club Road, Thiruvananthapuram-
PIN-695 001), Residing at: Kailas, Chittayam, Panayam P. O., Perinadu,
Kollam, PIN - 691 601.
21 Sreelatha S, aged 50 years, W/o S. Anilkumar T. R (Superintendent,
Customs Preventive Unit, Alappuzha, PIN-688 001), Residing at: B 3
Neelambari, Amrithanagar, Kaimanam, Pappanamcode,
Thiruvananthapuram, PIN-695 018.
-Applicants
[By Advocate: Ms.Sreekala T.N.]
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O.A.Nos.201 of 2017 & 202 of 2017 70
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi-110 001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi-110001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi-110001, represented by its
Secretary.
4. The Chief Commissioner, Central Tax, Central Excise Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN-682009.
7. The Commissioner, Central GST & Central Excise, GST Bhavan, Press Club
Road, Thiruvananthapuram, PIN-695 001.
- Respondents
[By Advocates: Mr. Alfred Lionel Winston M., ACGSC]
O.A. 139/2024
1. Philip Joseph, aged 52 years, S/o Late A.P. Joseph, Superintendent of
Customs, O/o the Commissioner of Customs (Preventive), Cochin
682031. Residing at VII/ 108 Ayalarath House, Janatha Road, Panangad
P.O., Cochin 682 506
2. Chackochan Kunjupailo, aged 68 years, S/o late Kunjupailo,
Superintendent of Customs (Retired), Custom House, Cochin 682009.
Residing at Nelluvelil House, 37/1881, Prasanthi Nagar, Road No. 4B,
Edappally, Cochin 682 024.
3. A. Rahiyanath Beevi, aged 64 years, W/o Abdul Kalam, Superintendent of
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 71
Customs (Retired), Custom House, Cochin 682009.
Residing at Crescent, Vismay Nagar, Mangad P.O., Kollam - 691 015.
4. K.R. Chandrasekharan, aged 73 years, S/o late K. Raghavan Pillai
Superintendent of Customs (Retired) Custom House, Cochin 682009.
Residing at KRRA 51, Greenwood Gardens, Kunjanbhava Road,
Ponnurunni, Vyttila, Cochin-682 019
5. Leela V, aged 69 years, W/o (Late) V.S. Sasidharan, Superintendent of
Customs (Retired/Late) Custom House, Cochin 682009. Residing at
Kailasam, 3A, Mukkottil Temple Road, Poonithura-682 038.
6. N. S. Gopi, aged 71 years, S/o Late Sanku, Superintendent of Customs
(Retired), Custom House, Cochin 682009. Residing at House No.
26/410G, Priyadarshini Nagar, Konthuruthy, Thevara P.O., Cochin-682013.
7. P.K. Tulasidasan, aged 69 years, S/o late Kesavapillai, Superintendent of
Customs (Retd.), Custom House, Cochin 682009. Residing at THRIPTI,
Padmavilas, Edapally, Cochin - 682 024.
8. P.S. Sreekumar, Aged 58 years, S/o Late P.V Subramania Iyer, Assistant
Commissioner of GST & Central Excise, O/o the Pr. Commissioner of GST
& Central Excise, 6/7 ATD Street, Race Course, Coimbatore 641018
(formerly Superintendent of Customs, Custom House, Cochin 682009.)
Residing at 3B, Surya Heritage, Chathapuram, Kalpathy,
Palakkad-678 003.
9. Maria Tresa P.J,aged 58 years, W/o Raphy V.V., Superintendent of
Customs, Custom House, Cochin 682009. Residing at Vylikkodath House,
M.A Sajeev Road, Toll, Edappilly-682 024
10. K. V. Ramesh,aged 52 years, S/o B. Sankaranarayanan Nair,
Superintendent of Customs,Custom House, Cochin 682009, Residing at
PARUS, Janatha Road, Panangad, Cochin - 682 506.
11. Roshni S,aged 57 years, W/o P.N. Mohanadas, Superintendent of
Customs, Custom House, Cochin 682009, Residing at Panattil,
Padamughal, Kakkanadu-682 030
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O.A.Nos.201 of 2017 & 202 of 2017 72
12. V.J. Rajmohan, aged 53 years, S/o Late V.K. Joseph, Superintendent of
Customs, Custom House, Cochin 682009. Residing at Vallomthayill
House, Near St. Marys Church, Edakochi, Kochi - 682 010.
13. T. Androse,aged 56 years, S/o Late P. Thomas, Superintendent of
Customs, Custom House, Cochin 682009. Residing at CC 20/179A, Nikhil
Villa, Nambiapuram Road, Palluruthy PO, Cochin-682 006.
14. Vasanthkumar V. Paiaged 56 years, S/o PK V Pai, Superintendent of
Customs, Custom House, Cochin 682009 Residing at 12/842, "SREE
NIVAS", Palluruthy, Kochi - 682 006.
15. Shanojkumar K,aged 53 years, S/o Late K Balakrishnakurup.
Superintendent of Customs, Custom House, Cochin 682009. Residing at
Sannidhanam, Ambadimala, Chottanikara, Kadungamangalam P.Ο.
682305
16. P.P. James,aged 53 years, S/o Late P. L. Paily. Superintendent of Customs,
Custom House, Cochin 682009. Residing at Palakkappilly House, Mambra
Road, Ponnurunni,Vyttila P.O. Cochin 682 019.
17. K.P. Majeed,aged 59 years, S/o Late Pareedkutty, Superintendent of
Customs, Custom House, Cochin 682009. Residing at House No. 14/2535,
Kothayil House, Illath Nagar, Palluruthy P.O., Kochi 682 006.
18. P. Gopinathanaged 59 years, S/o M.C. Padmanabhan, Superintendent of
Customs, Custom House, Cochin 682009. Residing at Devaganga,
Pandavath Road, Maradu-682 304.
19. Raju P.V.aged 53 years, S/o Late P. Viswanathan, Superintendent of
Customs, Custom House, Cochin 682009. Residing at Amrithsree,
Kunduvelil, Nettoor-682 040.
20. K.G. Sreekumar,aged 56 years, S/o Late K.S. Gopinathan Unni,
Superintendent of Customs, Custom House, Cochin 682009. Residing at
Sreemadom, Janatha Road, Palluruthy, Cochin-682006.
21. M.P. Savithriaged 76 years, W/o K. Nandanan, Superintendent of
Customs (Retired), Custom House, Cochin 682009. Residing at Vaisakh,
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O.A.Nos.201 of 2017 & 202 of 2017 73
Jawahar Lane, Poonithura P.O., Kochi-682 038.
22. K.M Thressiammaaged 71 years, W/o V.A. Jose, Superintendent of
Customs (Retired), Custom House, Cochin 682009. Residing at
Varampinakam House, PHCRA-20, Priyadarsini Colony, Maradu P.O.,
Ernakulam 682 304.
23. Unnikrishnan K, aged 55 years, S/o Late K. Ramachandran Nair,
Superintendent of Customs & Central Tax, O/o the Commissioner of
Customs (Preventive), Cochin 682031. Residing at Elattu House,
Chazhiattiri P.O., Peringode (via), Palakkad Dist. - 679535.
24. Rosalin Joseph,aged 74 years, W/o Late Remmy Jose, Superintendent of
Customs (Retired), Custom House, Cochin 682009. Residing at XV/353,
Velipparambil House, Moolamkuch, Kollam-507.
25. C. K. Rajappan, Aged 75 years, S/o Late C.K.Kochuvelu, Superintendent of
Customs (Retired), Custom House, Cochin 682009. Residing atV.P
VII/351A, Near PRC Auditorium, Vayalar P.O, Cherthala, Alappuzha Dist.
688 536
26. Sajid K.A,aged 55 years, S/o Late K.V Aravindakshan, Superintendent of
Customs, Custom House, Cochin 682009. Residing at Karikkasseril (H),
Kumbalangi P.О., Kochi 682 007
-Applicants
[By Advocates: Mr.Koshy Abraham, Mr.Roopkumar G]
Versus
1. Union of India,Represented by the Secretary to the Government of India
Ministry of Finance, Department of Revenue, New Delhi-110 001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi-110001.
3. The Chairman, Central Board of Indirect Taxes & Customs, Ministry of
Finance, Department of Revenue, New Delhi-110 001.
4. The Commissioner of Customs, Custom House, Cochin-682 009.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 74
5. The Commissioner of Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Cochin 682 031
- Respondents
[By Advocate: Mr.Alfred Lionel Winston M., ACGSC]
O.A. 145/2024
1. Padmakumar. K, aged 62 years,
S/o V Krishna Pillai,Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Press Club road, Thiruvananthapuram- 695001 Residing at: TC
17/3529, CRRA-A 8, A-Lane, Chalakuzhy Road, Pattom P.O,
Thiruvananthapuram, PIN -695 004.
2. S. Sivakumar, aged 63 years, S/o N. Sadasivan Pillai,
Superintendent of Central Tax & Central Excise (Retired),
Chengannur Range, Chengannur, Alappuzha, PIN - 689 121,
Residing at: Sivam, Petta, Poonithura P O,
Ernakulam, PIN - 682 038.
3. George Mathew Pullatt, aged 70 years,
S/o P. M. Mathew, Superintendent (Retired),
Office of the Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN - 682 003,
Residingat: Sankar Nagar, Maradu P O, Kochi, PIN- 682 304.
4. M.M. Mathew, aged 69 years, S/o Michael,
Superintendent (Retired), Office of the Assistant Commissioner of
Central Excise and Service Tax, Thrissur Division,
Thrissur, PIN- 680 001, Residing at: Machiyanickal House, Poovani,
Viyyur P O, Thrissur, PIN - 680 010.
5. S. Suresh, aged 61 years, S/o P.R.Sukumaran Nair
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: 'AATHIRA', North Gate,
Vaikom, Kottayam, PIN-686 141.
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6. A.S Chander Shekar, aged 62 years,
S/o M Sivanandan, Superintendent (Retired),
Office of the Commissioner (Appeals), C.R.Building,
I.S. Press Road, Cochin, PIN - 682 018
Residing at: Flat No. 6B, 'Cenex Altia'
Sastha Temple Road, Kaloor, Ernakulam, PIN - 682 018.
7. Rajan E. A, aged 68 years, S/o E. C. Antony,
Assistant Commissioner (Retired),
Office of the Commissioner of Central Tax and Central Excise,
CR Building, I.S.Press Road, Kochi, PIN - 682 018,
Residing at: Edathumparambil House, Kanjirappally,
Kunnumbhagam. P. O, Kottayam, PIN-686 507.
8. K. V. Dasan, aged 68 years, S/o K V Krishnan,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Excise ,Customs and
Service Tax,,C.R.Building, Mananchira, Calicut, PIN- 673 001.
Residing at: 'Ambili', Edakkulam P O,
Koyilandy, Kozhikode, PIN-673 306.
9. K. B. Muraleedharan, aged 76 years,
S/o V K Bhaskeran Pallai, Superintendent (Retired),
Office of the Commissioner of the Customs Preventive
Commissionerate , Catholic Centre, Ernakulam , PIN-682 031,
Residing at: Erriyattu House , Nerricode P O, Alangad ,
Ernakulam , PIN- 683 511.
10. A. J. Alice, aged 67 years, W/o Baby Varghese,
Superintendent of Central Excise (Retired),
Office of the Deputy Commissioner of
Central Excise & Service Tax, Muvattupuzha Division,
Enakulam, PIN-686 661, Residing at: Thachilathu House,
Ramamangalam P.O., Ernakulam, PIN - 686 663.
11. P.V. Ramachandran Nambiar, aged 74 years,
S/o O. T. Balakrishnan Nambiar, Superintendent of Central Excise
(Retired), Kannur Division, PIN-671 315
Residing at: 'Nirmala', Aroli. P. O.,
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Pappinissery, Kannur, PIN-670 561.
12. Prasanna Kumari, aged 66 years, W/o M. Jayarajan
Superintendent (Retired), Office of the Assistant Commissioner of
Customs, Customs Preventive Division, Kozhikode, PIN-63 001.
Residing at: Parijat, K V Kunhiraman Road, Govindapuram P O,
Kozhikode, PIN - 673016.
13. K. Sudhir kumar, aged 67 years, S/o K. Sukumaran,
Inspector of Central Excise (Retired), Office of the Commissioner of
Central Excise, Customs and Service Tax, C.R.Building,
Mananchira, Calicut, PIN- 673 001.
Residing at: H No. 63/4579, Saarang, Thazhathedath,
Thiruthiyad, P.O. Puthiyara, Kozhikode-673 004.
14. Mohammed Faiez T. M, aged 60 years, S/o E. V. Mohammed,
Assistant Commissioner of Customs (Retired),
Office of the Commissioner of Customs,
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Cochin, PIN-682 031, Residing at:'Mafaaz', Jayanthi Road, Maradu P.O,
Kochi, PIN -682 304.
15. Maya Krishnankutty, aged 64 years, D/o M. Krishnankutty,
Assistant Commissioner (Retired),
Office of the Assistant Commissioner (Audit)
Calicut Circle, C R Buildings, Kozhikode, PIN- 673 001,
Residing at: 33/420 A, Pipeline Road, P.O. Malaparamba
Kozhikode, PIN- 673 009.
16. K .T .Cherian, aged 72 years, S/o Thomas Cherian,
Superintendent (Retired), Office of the Commissioner of
Customs, Central Excise and Service Tax, Audit Section,
I S.Press Road, Kochi, PIN - 682 018,
Residing at: Vithupakum Kalayil House,
Madathumbhaghom North, Puramattom P.O,
Pathanamthitta, PIN-689 543.
17. P. Mallika, aged 67 years, D/o P.Narayanan Nair,
Superintendent (Retired), Tax Range Office,
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Aluva, PIN - 68 3101,Residing at: Anjaneyam, Swargam Road,
Desom. Aluva, Ermakulam, PIN-683 102.
18. E. Vijayaraghavan, aged 76 years
S/o Gopalakurup, Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Mananchira, Kozhikode, PIN 673 001.
Residing at: Etankul house, Maniyur P.O,
Kozhikode, PIN -673 523.
19. Narayanan V, aged 69 years, S/o P. Govindan Nair,
Assistant Commissioner of Central Excise (Retired),
Office of the Commissioner of Central Excise & Customs,
Mananchira, Kozhikode, PIN-673 001,
Residing at: 'Karthika', Kodathippadi, Nilambur,
Malappuram, PIN-679 329.
20. T. A. Sreedharan, aged 70 years, S/o K.K.Ayyappan,
Superintendent (Retired), Office of the commissioner of Customs and
Central Excise, C R Building, I S press Road, Kochi, PIN-682 018,
Residing at: Thonalikudiyil House, Vadacode P O,
Ķangarapady, Ernakulam, PIN- 682 021.
21. K. Devadasan Nair, aged 63 years, S/o C.K.Kesavankutty Nair,
Assistant Commissioner of Customs (Retired),
Office of the Commissioner of Customs,
Customs Preventive Commissionerate, Catholic Centre, Broadway,
Kochi, PIN-682 031, Residing at:'Krishna', Aiswarya Avenue, Puthur,
Palakkad, PIN-678 001.
22. Radha Rajagopalan, aged 60 years, W/o S. P. Rajagopalan,
Superintendent of Central Excise (Retired),
Office of the Chief Commissioner of Central Tax and Customs,
C.R.Building, I.S. Press Road, Cochin, PIN-682 018,
Residing at: 'Karthika', Edachira, Thengode P O,
Ernakulam, PIN - 682 030.
23. T. M. George, aged 71 years, S/o T. P. Mathai,
Superintendent of Customs (Retired),
DEEPA S 2025.12.03 15:14:37+05'30'
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Office of the Assistant Commissioner of Customs, Air Customs,
International Airport, Thiruvananthapuram, PIN-
Residing at: Thottumkal, Mavelipuram P O, Kakkanad,
Ernakulam, PIN - 682 030.
24. Pavithran. T, aged 64 years, S/o Velayudhan T.
Superintendent of Customs (Retired),
Custom House, Willingdon Island, Cochin, PIN-682 009.,
Residing at:Sai Pavithram, H No 32/220 D,
Pavamkulangara Devi Temple Road, Tripunithura South,
Ernakulam, PIN - 682 301.
25. Padmakumari C. K, aged 72 years,W/o K Velayudhan,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central excise and customs,
Press Club Road, Thiruvananthapuram, PIN-695 001,
Residing at: PKRA C 25, Padmasree, Vinayaka Nagar,
Sreekariyam P.O, Thiruvananthapuram, PIN- 695 017.
26. P. E. Bhaskaran, aged 74 years, S/o P. A. Ettakka,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of Central Excise,
Ernakulam I Division, Central Excise Bhavan,
Kathrikkadavu, Kaloor P.O., Cochin, PIN - 682 017,
Residing at: Peechanattu House, Kidangoor P. O.,
Vengoor, Angamaly, Ernakulam, PIN 683 572.
27. M. R. Bose, aged 71 years, S/o M.K Raman,
Superintendent (Retired), Central Excise & Service Tax Range, Angamaly,
Ernakulam, PIN-683 572, Residing at: Moothandasseril House,
Moothakunnam P.O., North Paravoor, Ernakulam PIN-683 516.
28. A. Praveen Kumar, aged 67 years, S/o A. Choyikutty,
Assistant Commissioner (Retired),
Customs Preventive, Kozhikode Division, PIN- 673 001,
Residing at: 'Parvathy', 12/48A,
Puthiyangadi P O, Uthiyangadi, Pavangad,Calicut, PIN- 673 021.
29. D. Samsunder Raj, aged 66 years, S/o G. Devasahayam,
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Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
GST Bhavan, Press Club Road, Thiruvananthapuram,PIN- 695 001,
Residing at: Aswathy, Thannivila, Balaramapuram P.O.,
Thiruvananthapuram, PIN - 695 501.
30. Reghu K. G, aged 64 years, S/o Gopalan,
Superintendent (Retired), Office of the Assistant Commissioner,
Kottayam Division, Kottayam, PIN-686 001,
Residing at: Kochikuzhyparampil, Nedungadappally P O,
Kottayam, PIN- 686 545.
31. V. N. Ravindranath, aged 61 years, S/o V.A.Neelakandan,
Assistant Commissioner (Retired),
Office of the Assistant Commissioner of Customs,
Customs Preventive Division, Thrissur, PIN- 682 001.
Residing at: Vellaparambil House, Near Mosque,
Nayarambalam P.O, Ernakulam, PIN- 682 509.
32. M. K. Sasidhara Menon, aged 72 years,
S/o K Bhaskaran Nair, Superintendent of Central Excise (Retired),
Angamaly Range, Ernakulam, PIN -683 572,
Residing at: 'Deepthi', 50/193 A3, Ponevazhy New Cross Road,
AIMS Ponekkara P O, Kochi, PIN- 682 041.
33. Viswanathan. G, aged 72 years, S/o N. Gopalan,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner, C. G. S. T. & Central Tax Division,
Kollam, PIN- 691 001, Residing at:Harisree, Thazhathuchery,.
Koottikkada. P. O., Kollam, PIN- 691 020.
34. Krishnan P. Nair, aged 68 years, S/o P. Krishnan Nair,
Superintendent of Central Excise (Retired),
Kannur Division, PIN- 670 001,
Residing at: Chaithram, Chirakkal P. O,
Kannur, PIN -670 011.
35. T. C. Mathew, aged 64 years, S/o T. J. Chacko,
Superintendent of Customs (Retired),
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Customs Preventive Unit, Alappuzha, PIN-688 001,
Resinding at: Thoppil House, 2/917A, Kommady Ward,
Thumpoly, Alappuzha, PIN - 688 007.
36. K. M. Jose, aged 62 years,S/o K .M. Michael
Superintendent of Customs (Retired),
Office of the Commissioner of Customs,
Catholic Centre, Broadway, Cochin, PIN -682 031,
Residing at: Kuzhiyathadathil, Kumminiparamba P O,
Kondotty, Malappuram, PIN-673 638.
37. James P George, aged 67 years, S/o George Dominic,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner, Service Tax Division,
Press Club Road, Thiruvananthapuram, PIN- 695 001
Residing at: Padippurackal House, J 69 B, C- Lane, Jyothi Nagar,
Kesavadasapuram, Pattom PO, Thiruvananthapuram, PIN-695 004.
38. N. Velayudhan, aged 73 years, S/o Theyyan N,
Superintendent of Central Tax (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R.Building, Mananchira, Kozhikode, PIN-673 001,
Residing at: Karthika,5/428,P H E D Road,Civil Station P O
Kozhikode, PIN -673020.
39. Mohandas K. B, aged 64 years, S/o Bhaskaran Pillai K. N, .
Assistant Commissioner of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise
(Audit), C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at:Neethu Nivas, F. M Road, Kathrikadavu,
Ernauam,PIN- 682 017.
40. Haridasan. P, aged 71 years, S/o Chathukutti. P
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of
Central Tax & Central Excise, Central Excise Division
Kannur, PIN-670 014,
Residing at: Peettakandy House, Palayadu P.O.,
Thalassery, Kannur, PIN- 670 661.
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41. P. N. Sreekumar, aged 64 years, S/o P Narayanakurup
Assistant Commissioner (Retired), Office of the Assistant Commissioner
of Central Tax and Central Excise, Audit Circle 1,
Press Club Road, Thiruvananthapuram, PIN- 695 001,
Residing at: Sree, CRA36, Poojappura P O,
Thiruvananthapuram, PIN-695 012.
42. S .A. S Navaz, aged 69 years, S/o S. A. Shakur,
Deputy Commissioner of Customs (Retired),
Office of the Commissioner of Customs, Custom House,
Willingdon Island, Kochi, PIN - 682 003,
Residing at: Flat No. 10D, SYLVAN HEIGHTS,
Chilavannur, Kadavanthra P. O., Ernakulam, PIN- 682 020.
43. M. V. Raghunathan, aged 65 years, S/o Narayanan Panicker,
Superintendent of Central Tax (Retired),
Central Tax & Central Excise Division,
Kozhikode Rural, PIN-673 001,
Residing at: 70 /855, Pranavam, Kuttoth Parambu,
Karuvissery P O, East Hill, Kozhikode, PIN- 673 010.
44. Rejikumar. G, aged 56 years, S/o Gopalakrishnan Nair N
Superintendent of Customs (Retired),
Office of the Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN - 682 003
Residing at: 8A, Swaraksha, Chandrathil Road,
Edapally, Ernakulam, PIN-682 024.
45. Mohanan Maloth Valappil, aged 62 years, S/o Raman M V,
Senior Intelligence Officer (Retired),
Office of the Additional Director General,
Directorate General of Goods & Services Tax Intelligence,
Zonal Unit, Central Excise Bhavan,
Kathrikadavu, Ernakulam, PIN-682 017,
Residing at: 11/117, Souparnika, Moloth Valappil,
HMT Colony PO, Kalamassery, Ernakulam, PIN-683 503.
46. Said Fazil. K, aged 62 years, S/o Kunhi Mohammed K,
Superintendent of Customs (Retired),
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Office of the Deputy Commissioner of Customs,
Karipur, PIN-673 647,Residing at:B/27, Vrindavan Colony,
Golf Link Road, Chevayoor PO, Kozhikode,PIN-673 017.
47. N Peethambara Menon, aged 67 years,
S/o K.T.V.Namboothiri,
Superintendent of Central Excise (Retired),
Office of the Commissioner of Central Tax and Central Excise,
C.R Building, Mananchira, Kozhikode, PIN-673 001,
Residing at:Nambalat House, Kottappuram Road,
Punkunnam P O, Thrissur, PIN-680 002.
48. S Sivaraja Panicker, aged 71 years, S/o N Surendra Panicker,
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of Central Excise,
Kollam, PIN-691 001.
Residing at: Siva Krupa, TRA 12, Thevally P O,
Kollam, PIN- 691 009.
49. K. V. Rajan, aged 62 years, S/o K. Raman, Assistant Commissioner
(Retired), Office of the Commissioner of Customs,
Customs Preventive Commissionerate,
Catholic Centre, Broadway, Cochin, PIN-682 031,
Residing at: 'Vyshnavam', Erattayil Thazham Nilam,
TP Kumaran Nair Road, Chevayur P O,
Kozhikode, PIN- 673 017.
50. Thulaseedharan Pillai, aged 62 years, S/o K. Vasudevan Pillai,
Superintendent of Central Tax (Retired),
Office of the Assistant Commissioner
C R Buildings, Kozhikode, PIN- 673 001,
Residing at: 'Bodhi, Penta Garden, Karuvasserry P O,
Kozhikode, PIN - 673 010.
51. Kurian Oommen, aged 72 years, S/o P. C. Oommen,
Deputy Commissioner of Customs (Retired),
Office of the Additional Commissioner of customs,
Inland Container Depot, Whitefield, Banglore, PIN-560 066.
Residing at: Angelus,TR/72/1287, Ashoka Road,
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7th Avenue, Kaloor, Cochin, PIN-682 017.
52. Annie Abraham, aged 63 years, D/o Abraham Paul,
Assistant Commissioner (Retired),
Kottayam Division, Kottayam, PIN -686 016,
Residing at: Erakkathil House,Vadavathoor P O,
Kottayam, PIN- 686 010.
53. V.A. Moideen Naina, aged 61 years, S/o V. K. Alikunju,
Assistant Commissioner of Customs (Retired),
Office of the Commissioner of Customs, Custom House,
Willingdon Island, Kochi, PIN- 682 009,
Residing at: Vadakkekalathil House, Manjaly, Mannam P.O.,
North Paravur, Ernakulam, PIN-683 520.
54. Asha Rita Simcock, aged 74 years,W/o Late Trevor Simcock,
Superintendent (Retired), Office of the Assistant Commissioner, Central
Excise Division, C R Building, Kozhikode, PIN- 673 001
Residing at: Cosy Nook, Kuthiravattam P O,
Mavoor Road, Kozhikode, PIN- 673 016.
55. Joy .T. Varghese, aged 73 years, S/o Late T.J Varghese,
Superintendent of Central Excise (Retired),
Office of Commissioner of Central Tax and Central Excise,
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Theeyattuparambil House, LPRA-47, Link Village, Pullepady
Road, Kaloor.P.O. Cochin, PIN- 682 017.
56. M. Mohamed Rafic, aged 65 years, S/o P.P.Musavannan,
Assistant Commissioner (Retired), Calicut International Airport,
Cochin Customs Preventive Commissionerate
Residing at: 8, Palaniappa Nagar, Ramanathapuram
Coimbatore, Tamil Nadu, PIN-641 045.
57. Jose Mathew .M, aged 70 years, S/o M. V. Mathew,
Superintendent (Retired),
Customs Preventive Unit, Kozhikode, PIN- 673001,
Residing at: H'-24/1668, Muttathukunnel House, East Kudilthode,
Chevarampalam P.O, Kozhikode, PIN-673 017.
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58. K. Jose Mathew, aged 79 years, S/o K. M. Mathew,
Superintendent (Retired),Office of theCommissionerof Central Excise,
I S.Press Road, Kochi, PIN- 682 018, Residing at: Kanjirathingal House,
MRRA-4, Mechery Road, Poonithura P.O, Cochin, PIN -682 038.
59. P. Raveendran, aged 74 years, S/o T.Kunhiraman Nair,
Superintendent (Retired), Office of the Commissioner of Central Tax and
Central Excise, C.R Building, Mananchira, Kozhikode, PIN-673 001.
Residing at: Punnoli House, H. No. 12/165, Payyoli,
Kozhikode PIN-673 522.
60. Rashed Ali P N, aged 67 years, S/o Ahammed Koya,
Assistant Commissioner of Central Excise (Retired),
Office of the Assistant Commissioner of
Central Tax and Central Excise, C.R.Building, Mananchira,
Kozhikode, PIN 673 001.
Residing at: Mayflowers, Zilla Colony, P.T.Usha Road,
Kozhikode, PIN- 673 032.
61. Jyothi.P.K, aged 67 years, W/o C.A Jayarajan,
Superintenent (Retired), Customs Preventive Division, Mananchira,
Kozhikode, PIN- 673 001.,Residing at: 26/449-B, "Lakshmi", Mangott
Vayal Road, Kottuli, Kozhikode, PIN- 673 016.
62. E Rema, aged 63 years, D/o E Choy,
Superintendent (Retired), Kozhikode-III Range, Mananchira Calicut,
PIN- 673 001, Residing at: Ambadi, Ayyankode Paramba,
Near 6th Railway Gate, Nadakkavu, Calicut, PIN -673 011.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
1. Union of India,
Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
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O.A.Nos.201 of 2017 & 202 of 2017 85
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner,
Central Tax, Central Excise & Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner of Customs,
C R Building, Queens Road, Bengaluru, Karnataka, PIN-560 001.
6 The Commissioner,
Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi, PIN-682 031.
7. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
8. The Commissioner,
Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
9. The Commissioner,
Central GST & Central Excise,
GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001.
10. The Commissioner,
Central Tax and Central Excise,
C R Building, Mananchira, Calicut, PIN-673 001.
- Respondents
[By Advocate: Mrs.Sheela Devi I, SPC]
O.A. 164/2024
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O.A.Nos.201 of 2017 & 202 of 2017 86
1. Remash. B. Panikkar, aged 57 years, S/o. Late A. Balakrishna Panikkar,
Assistant Commissioner of Central Tax & Central Excise,
O/o The Assistant Commissioner Central GST & Central Excise,
Pathanamthitta Division, Thazhethekkethil Tower, St. Peter's Jn.,
Pathanamthitta, Pin 689 645, Residing at "Manimandiram", Guest
House Road, Moolavattom P.O, Kottayam-686012.
2. Shibu.P. K., aged 54 years, S/o Late Mr. P.P. Kunjappan,
Superintendent of Central Tax and Customs,
Office of the Additional Director General of DGGI, Kerala Zonal Unit,
Kathrikadavu, Kaloor PO, Kerala-Pin 682017 residing at "Lovedale",
62/304, Palliyil Lane, Diwans Road, Ernakulam, Kerala-682 016.
3. Vijayan V.K., aged 58 years, S/o. Late V K Kuttappan,
Assistant Commissioner of Central Tax & Central Excise,
GST Bhavan, CGST, Calicut, Residing at "Karthika",
Vengoor P O, Angamaly, Ernakulam 683 572
4. Francis K.S., aged 69 years S/o Sebastian K.A.,
Assistant Commissioner of Central Excise (retd),
Calicut Central Excise Commissionerate, Calicut Pin 673 001,
residing at 4/677, 'Karuna', Zilla Housing Colony,
P T Usha Road, Calicut Beach PO, Kozhikode, Pin 673032.
5. Prakash K.P., aged 61 years S/o Lt. Narayanan Kutty Nair,
Superintendent of Central Excise (retd), Cochin GST &
Central Excise Commissionerate, Kochi Pin 682 017,
residing at Aswathy (VRA - 11), Mana Lane,
Kottekad Road, Viyyur, Thissur, Pin 680 010.
6. Netticadan Antonio, aged 60 years, S/o N.V. Ittikuru,
Assistant Commissioner of Central Tax & Central Excise (retd)
Audit Commissionerate (Cochin) Pin 682 017, residing at
1/536, Burger Street, Kochi, Pin 682 001.
7. Kurian. P. Mathew, aged 60 years S/o P K Mathen,
Assistant Commissioner of Central Tax & Central
Excise (retd), Thiruvananthapuram North Division,
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Thiruvananthapuram, Pin 695 033, residing at
TC 31/455(7), Padathara, Swathi Lane,
Madhumukku, Anayara, Thiruvananthapuram, Pin 695 029.
-Applicants
[By Advocate: Mr. Shafik M Abdul Khadir, Ms.Girija P,
Ms.Mariyam Suhana Luqman, Ms.Alhena Safeer]
Versus
1. Union of India, represented by the Secretary, Department of Revenue,
Ministry of Finance, North Block, New Delhi, Pin 110 001.
2. The Chairman, Central Board of Indirect Taxes and Customs,
North Block, New Delhi, Pin 110 001.
3. The Chief Commissioner of Central Excise, Central Taxes and Customs,
Thiruvananthapuram Zone, Central Revenue Buildings, IS Press Road,
Cochin 682 017.
4. The Commissioner of Central Tax and Central Excise, Kochi
Commissionerate, CR Building, I.S. Press Road, Kochi 682 018.
- Respondents
[By Advocate: Mr.S.Ramesh, ACGSC]
O.A. 458/2024
1. Rejani Jayaram, aged 62 years,
W/o K.M Jayaram, (Superintendent of Central Excise(Retired),
C R Building, I S Press Road, Kochi, PIN-682 018),
Residing at: G-448, Panampilly Nagar, SBT Avenue,
Street-C, Ernakulam, PIN- 682 036.
2. K G Sajitha Kumari, aged 64 years,
W/o D Venugopal (Superintendent of Customs (Retired),
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031),
Residing at: 'Sarath', VLRA 123, Vattaparambu West Lane,
DEEPA S 2025.12.03 15:14:37+05'30'
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Azad Road, Kaloor P.O, Ernakulam, PIN-682 017.
3. Ramanathan Menon, aged 53 years,
H/o Bindu (Superintendent of Customs, Custom House,
Willingdon Island, Kochi, PIN - 682 003),
Residing at: 5 A, Santhi Riverdale, Vytilla,
Kochi, PIN - 682 019.
4. Premalatha Joyce, aged 49 years,
W/o Joyce Mathew (Superintendent of Customs (Resigned)
Custom House, Willingdon Island, Kochi, PIN - 682 003)
Residing at: B 064, DLF New Town Heights,
Seaport-Airport Road, Echamukku, Kakkanad,
Cochin, PIN-682 037.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
1. Union of India,
Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner,
Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5 The Commissioner,
Customs (Preventive),
5th Floor, Catholic Centre,Broadway, Kochi, PIN-682 031.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 89
6. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
- Respondents
[By Advocate: Mr.V.N.Mohanadasan, ACGSC]
O.A. 474/2024
1. R Jayachandran, aged 54 years, S/o R Ravindranathan Nair,
Deputy Commissioner, Presently working at: Custom House, Willingdon
Island, Kochi, PIN - 682 009,
Residing at: Leera 44/2601, Panorama Enclave Lane 2,
Subhash Chandra Bose Road, Vyttila, Kochi, PIN-682 019.
2. Thomas C A, aged 58 years, S/o C T Antony,
Assistant Commissioner, Presently working at: Office of Commissioner of
Central Tax and Central Excise (Audit),
C R Building, I. S. Press Road, Cochin, PIN-682 018,
Residing at: Convent View, Chelappadan House,
Kizhakumpattukara, Thrissur, PIN-680 005.
3. S Suresh, aged 55 years, S/o K Sukumara Pillai,
Superintendent of Central Excise,
Presently working at: Office of the Commissioner of Central Tax &
Central Excise, GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at:SNRA-10B, Kanivilakam, Sree Nagar, NCC Road,
Peroorkada P.O, Thiruvananthapuram, PIN-695 005.
4. K G Baiju, aged 57 years, S/o K Ganesan,
Superintendent of Central Excise,
Presently working at: Review Section, Office of the Commissioner of
Central Tax and Central Excise, GST Bhavan, Press Club Road, Statue,
Thiruvananthapuram, PIN- 695 001, Residing at: House No. 30, Vidya
Nagar, Thycaud P.O, Thiruvananthapuram, PIN-695 014.
5. Vaidyanathan S, aged 57 years, S/o V Sankaranarayan,
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 90
Assistant Commissioner of Central excise,
Presently working at:Office of the Commissioner of Central
Excise, GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at:M-2-A, Guruguha, Murali Nagar,
Peroorkada P.O, Thiruvananthapuram, PIN-695 005.
6. Luke K G, aged 59 years, S/o George Lukose,
Superintendent of Central Excise,
Presently working at: Training Section, Office of the Commissioner of
Central Excise, GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at: No. 26, Elsa Cottage, Chandana Gardens,
Jayaprakash Lane, Kudappanakkunnu,
Thiruvananthapuram, PIN-695 043.
7. Prakash Kumar R, aged 57 years, S/o Ramachandran Nair,
Superintendent of Central Excise,
Presently working at: Office of the Commissioner of Central
Excise, GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at: T C No. 11/720-3, DRA 90 A, Rithum, Kesavadasapuram,
Pattom P O, Thiruvananthapuram, PIN-695 004.
8. Saleena Raphael, aged 49 years, W/o Biju P Raphael,
Superintendent of Central Excise,
Presently working at: Office of the Assistant Commissioner of
Central Excise (Audit), Audit Circle-1,GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001.
9. S Santhosh Kumar, aged 54 years, S/o A Santhydas,
Superintendent of Central Excise,
Presently working at: Office of the Assistant Commissioner of
Central Excise (Audit), Audit Circle-1,GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001
Residing at: KOORA-289 B, Sreelekshmi, Kootanvila,
Vattiyoorkavu P O, Thiruvananthapuram, PIN-695 013.
10. Sindhu Balasudha O B, aged 52 years, S/o V Balakrishnan,
DEEPA S 2025.12.03 15:14:37+05'30'
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Superintendent of Central Excise,
Presently working at: Air Customs, International Airport,
Thiruvananthapuram, PIN-695 008 ,
Residing at: T C No. 4/81 (5), ARAT B64, Aardram, Kallaramadom Road,
Thirumala P.O, Thiruvananthapuram, PIN-695 006.
11. S Asoka Narayanan, aged 57 years, S/o N subramaniam Potti,
Superintendent of Central Excise,
Presently working at: Technical Section,
Office of the Commissioner of Central Tax and Central Excise, GST
Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at: 221 B, Thalayattumala Narayanam, K V Nagar,
Kurisumuttam, Peyad P.O, Thiruvananthapuram, PIN-695 573.
12. Toms John, aged 59 years, S/o K M john,
Superintendent of Central Excise,
Presently working at: CGST Thiruvananthapuram South Division,
GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001,
Residing at: GNRA-E81B, Ganga Nagar, Kudappanakunnu,
Thiruvananthapuram, PIN-695 043.
13. Harrison Antony, aged 57 years, S/o Thomas Antony,
Deputy Commissioner, Presently working at:Office of the Commissioner,
Central Tax & Central Excise, C.R Building, I S Press Road, Kochi, PIN-682
018, Residing at: Valiyavilayil, Chilavannoor Road,
Kadavanthra, Ernakulam, PIN-682 020.
14. V Shanthi, aged 56 years, D/o C S Venkiteswaran,
Deputy Commissioner, Presently working at:Office of the Commissioner,
Central Tax & Central Excise, C.R Building, I S Press Road, Kochi, PIN-682
018, Residing at: 49/1174 E1, ERP Road, Edappally,
Kochi, PIN-682 024.
15. C T Bindu, aged 53 years, Deputy Commissioner,
Presently working at:Office of the Commissioner,
Central Tax & Central Excise, C.R Building,
I S Press Road, Kochi, PIN-682 018,
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Residing at: Kattuthara, Narakkal, Ernakulam, PIN-682 505.
16. George Joseph, aged 52 years, S/o O V Joseph,
Deputy Commissioner,
Presently working at: Office of the Commissioner,
Central Tax & Central Excise (Audit), C.R Building,
I S Press Road, Kochi, PIN-682 018,
Residing at:Unnikunnel, Vikas Nagar,
Kundanoor, Ernakulam, PIN-682 304.
17. Prameela Rose, aged 53 years, W/o James Varghese,
Deputy Commissioner,
Presently working at: International Airport,
Chakai, Thiruvananthapuram, PIN-695 024,
Residing at: Flat No. 10E, SFS Olympia,
Nattalkonam Road, Kazhakuttam,
Thiruvananthapuram, PIN-695 581.
18. Baiju Daniel, aged 51 years, S/o Daniel K Mathai,
Presently working as Assistant Director,
Directorate General of Goods Service Tax Intelligence (DGGI),
Thiruvananthapuram Regional Unit,
Thiruvananthapuram, PIN-695 005,
Residing at: Thanal, NBRRA 59, Niravath Road,
Maradu, Kochi, PIN-682 304.
19. Salim Kumar T P, aged 56 years, S/o T K Paramu,
Deputy Commissioner,
Presently working at: Office of the commissioner of
Central Tax & Central Excise (Appeals),
Thiruvananthapuram Zone, C.R Building,
I S Press Road, Kochi, PIN-682 018,
Residing at:Sarang, XXIV/188, PRANS No.144,
Nettoor. P.O, Ernakulam,Kerala - 682040.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 93
1. Union of India,
Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner,
Central Tax, Central Excise & Customs,
C. R. Building, I.S. Press Road,
Kochi, PIN-682 018.
5 The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
7. The Commissioner,
Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
8. The Commissioner,
Central GST & Central Excise,
GST Bhavan, Press Club Road,
Thiruvananthapuram, PIN-695 001
- Respondents
[By Advocate: Mrs.Sheela Devi I, SPC]
O.A. 493/2024
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 94
1. K Shyamala, aged 65 years, D/o P A Kameshwaran,
Superintendent of Central Excise (Retired),
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031,
Residing at: 'Pournami', T C 4/1014-1, SCNRA 199 B,
Kowdiar P O, Thiruvananthapuram, PIN-695 003.
2. Srimathi S, aged 63 years, W/o N Krishnamoorthy,
Additional Commissioner of Customs (Retired)
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: 'Poorna', Poonithura Kottaram Road,
Poonithura P O, Kochi, PIN-682 038.
3. Krishnakumar Kombiyil, aged 63 years, S/o K Krishnan Nair,
Superintendent of Central Excise (Retired),
Audit Circle VI, Thrissur,
Residing at: L-3/GNRA, Kombiyil House, Olari,
Pullazhi P O, Thrissur, PIN-680 012.
4. Leelamma T V, aged 71 years, W/o K G Johnson,
Superintendent of Customs (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: No.801, NCC Urban Senate, Thannikkal,
Elamakkara P.O, Kochi, PIN-682 026.
5. V N Lakshmikutty, aged 73 years, W/o Madhavan C K,
Superintendent of Customs (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: Chacomplackal House,
Kudayathoor, Thodupuzha, Idukki, PIN-685 590.
6. K P Madhusoodanan, aged 64 years, S/o K K Paramu,
Superintendent of Central Excise (Retired),
GST Bhavan, Press Club Road, Thiruvananthapuram,
PIN-695 001, Residing at: Konathukadayil, Munroethuruthu P O,
Kollam, PIN-691 502.
7. Ramakrishnan P V, aged 61 years, S/o P V Narayanan;
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 95
Superintendent of Cenrtral Excise (Retired),
Office of the Commissioner of Central Tax & Central Excise,
Mananchira, Kozhikode, PIN-673 001,
Residing at: 'Snehasagaram', K V Nagar, Mangad,
Kannur University Campus P O, Kannur, PIN-670 567.
8. Revikumar G, aged 70 years, S/o Govindarajan
Superintendent of Central Excise (Retired),
Office of the Assistant Commissioner of Central Excise Service Tax
Division, Kathrikadavu, Ernakulam, PIN-682 017,
Residing at: H.No. 18/551, 'Sindhubhairavi', Thaikkattukara P O,
Aluva, Ernakulam, PIN-683 106.
9. Vivekanand G, aged 56 years, S/o Gopalan Nair,
Deputy Commissioner (Retired),
Office of the Principal Commissioner of
Central Tax &Central Excise, Bhopal, PIN - 462 011
Residing at: TC 24/200, Sarada Mandiram,
Thycaud Sastha Gardens, Thycaud,
Thiruvananthapuram, PIN-695 561.
10. S B Anil, aged 54 years, S/o K Sreedharan,
Assistant Commissioner (Retired), GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001,
Residing at:Sreevihar, Irinchayam P O,
Nedumangadu, Thiruvananthapuram, PIN-695 561.
11. Vijayakumar M K, aged 67 years, S/o P Narayanan Nambiar,
Assistant Commissioner (Retired),
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031,
Residing at: Sopanam, Kottali P.O, Kannur, PIN-670 005.
12. C.R Vijay, aged 66 years, S/o A R Swamy,
Superintendent of Customs (Retired),
Custom House, Willingdon Island, Kochi, PIN- 682 009,
Residing at: SE 1405, Purva Seasons, CV Raman Nagar,
Bengaluru, PIN- 560 093.
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13. Radhakrishna Pillai T K, aged 60 years,
S/o Kunjukrishna Pillai,
Inspector of Central Excise (Retired),
C R Building, I S Press Road, Ernakulam, PIN-682 018,
Residing at: Thazhappallil House, Cheppad P O, Alappuzha,
PIN- 690 507.
14. P Pradeepkumar Nambiar, aged 63years,
S/o K P Narayanan Nambiar,
Superintendent of Central Excise (Retired),
Customs Preventive Commissionerate, Catholic Centre,
Broadway, Cochin, PIN-682 031
Residing at: Deepasree, Vankulathu Vayal
Azhikode, Kannur, PIN-670 009.
15. Vaidyanathan R, aged 60 years, S/o C Ramaiyer,
Assistant Commissioner (Retired),
Office of the Commissioner of
Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018
Residing at:112, Vatamalayan Varsha, Nakshthra Nager,
Palakkad, PIN-678 007.
16. Renji Thomas, aged 62years, S/o M M Thomas,
Superintendent of Central Excise (Retired), GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001,
Residing at: Mannil Puthuparambil, Nellikala P.O,
Elanthoor, Pathanamthitta, PIN-689 643.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
1. Union of India,
Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue,
New Delhi - 110 001.
2. The Secretary to the Government of India, Ministry of Finance,
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 97
Department of Expenditure, New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner, Central Tax, Central Excise & Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi, PIN-682 031.
6. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi, PIN- 682 009.
7. The Commissioner, Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
8. The Commissioner, Central GST & Central Excise, GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001.
- Respondents
[By Advocate: Mr.Rajesh Sukumaran K, ACGSC]
O.A. 71/2025
1 Saveen M K, aged 61 years, S/o Madhavan Nair,
Superintendent of Central Excise (Retired),
Audit Circle-8, Kozhikode, PIN- 673 001,
Residing at: 'Bodhi Greens', Kottoli P.O,Kozhikode, PIN-673 016.
2. Valsan V, aged 70 years, S/o Sukmaran V,
Superintendent of Central Excise (Retired),
Audit Section, Central Excise Head Quarters Office,
Kozhikode, PIN-673 001, Residing at: 'Rhythm, Thiruthiyil Paramba,
East Hill-Edakad Road, West Hill, Kozhikode, PIN-673 005.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 98
1. Union of India, Represented by the Secretary to the Government of India,
Ministry of Finance, Department of Revenue, New Delhi - 110 001.
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi - 110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi-110 001, represented by its Secretary.
4. The Chief Commissioner, Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner, Central Tax & Central Excise (Audit),
C R Building, I.S Press Road, Kochi, PIN-682 018.
6. The Commissioner, Central Board of Indirect Taxes and Customs,
C R Building, Mananchira, Calicut, PIN-673 001.
- Respondents
[By Advocate: Mrs.Sheela Devi I, SPC]
These applications having been heard on 28.10.2025, the Tribunal on
03.12.2025 delivered the following:
COMMON ORDER
Justice K.Haripal, Judicial Member Since common questions were raised for consideration, all these Original Applications were clubbed, heard together and are being disposed of by this common order. O.A.596/2023 is taken as the lead case. Unless otherwise stated, reference will be made about the documents produced in DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 99 this O.A.
2. Applicants are either serving or retired officers in the cadre of Inspector, Superintendent, Assistant Commissioner, Deputy Commissioner, Joint Director and similar cadre or their successors in interest in the Central Board of Indirect Taxes and Customs under the Ministry of Finance, Department of Revenue.
3. In O.A.596/2023, 102 officers who retired from the cadre of Inspector/Superintendent/Assistant Commissioner/Deputy Commissioner have joined together in assailing Annexures-A4 and A5 documents and for quashing the same to the extent it implement enhanced revised pay scale with effect from 21.04.2004; they also seek to quash Annexure-A16 order dated 25.07.2023 besides Annexures-A17(a) to A17(g) communications rejecting the individual representations through which they had sought to grant enhanced pay scales from 01.01.1996. They also seek a declaration that they are entitled to get enhanced revised pay as per Annexures-A4 and A5 with effect from 01.01.1996 and for directing the respondents to grant enhanced revised pay and consequential benefits. The applicants had commenced service in the cadre of Inspector of Central excise during 1974-2002.
4. In O.A.570/2023, 50 retired officers in the cadre of Superintendent/Assistant Commissioner/Deputy Commissioner have joined DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 100 together seeking similar reliefs. They had started as Inspector between 1978 and 1997. In O.A.582/2023, 81 officers retired from the cadre of Inspector/Appraiser/Superintendent/ Assistant Commissioner, who had commenced service as Inspectors during the period 1978-2002, have sought the benefit of enhanced pay from 01.01.1996 instead of 21.04.2004. Applicants in O.A.622/2023 are 65 in number, who are all serving officers in the cadre of Inspector/Superintendent/Assistant Commissioner/Deputy Commissioner, who had commenced service during 1986-2003.
5. Similarly, eight serving Assistant Commissioners have joined together in O.A.6/2024 seeking similar reliefs. They had commenced service as Inspector between 06.05.1994 and 07.11.1994. In O.A.24/2024, 15 persons who are either serving or retired Superintendents/Assistant Commissioners have moved the Tribunal seeking identical reliefs. They had started service as Inspector/Preventive Officer between 1986-2002. 7th applicant passed away during the pendency of the O.A. and his legal heirs have joined as additional applicant Nos.16-18.
6. In O.A.27/2024, 24 serving officers have joined together who are either Superintendents or Assistant Commissioners or Deputy Commissioners. They had started career as Inspector between 1987 and 1996.
7. In O.A.41/2024, 31 serving officers in the cadre of Inspector/ DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 101 Superintendent/Assistant Commissioner/Joint Commissioner have moved together seeking the self-same reliefs. They had commenced service as Inspector between 1986 and 2002.
8. In O.A.79/2024, 21 persons who are family pensioners of retired Superintendents/Appraisers/Assistant Commissioners have moved together seeking the very same reliefs as their successors in interest. Their predecessors had commenced service between 1975 and 2002.
9. In O.A.139/2024, there are 26 applicants; some of them are still working in the cadre of Preventive Officer/Inspector/Superintendent/Assistant Commissioner, who commenced service between 1986 and 2003; some of them have retired; one of them is a family pensioner of a retired Superintendent who is no more. There are 62 applicants in O.A.145/2024, who are all retired Inspectors/Superintendents/Assistant Commissioners/Deputy Commissioners and one of them was a Senior Intelligence Officer. They had commenced service between 1974 and 2002.
10. Similarly, in O.A.164/2024, there are 7 applicants; applicants 1 to 3 are serving Superintendents or Assistant Commissioners and applicants 4 to 7 have retired from service. They had commenced service as Inspector between 1980 and 1992. In O.A.458/2024, applicants, four in number were family pensioners of officers retired as Superintendents, have moved together, DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 102 seeking revision of pay benefits from 01.01.1996. Their predecessors had commenced service as Inspectors between 1975 and 1995.
11. In O.A.474/2024, 19 serving officers in the category of Superintendent/Assistant Commissioner/Assistant Director/ Deputy Commissioner have joined together seeking identical reliefs. They had commenced service between 1989 and 2002.
12. In O.A.493/2024, 16 applicants retired from the posts of Inspector/Superintendent/Assistant Commissioner/Additional Commissioner or Deputy Commissioner, who had commenced service between 1983 and 1997 have joined together in challenging the non-feasance on the part of the respondents in not granting them revision of pay at enhanced rates from 01.01.1996.
13. In O.A.71/2025, two retired Superintendents, who had commenced service as Inspector in 1994 and 2000 respectively have sought identical reliefs from the respondents.
14. According to the applicants, during 4th CPC, prior to the recommendations of the 5th CPC, scale of pay of Inspector/Preventive Officer and analogous posts was Rs.1640-2900 and the 5 th CPC had recommended their replacing scale at Rs.5500-9000. The grievance of the applicants is that while the Inspectors were granted replacement scale of Rs.5500-9000 with DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 103 effect from 01.01.1996, officers holding analogous posts in other departments were granted higher replacement scale of Rs.6500-10500, with enhanced pre- revised scale to Rs.2000-3500. Similarly, before the 5 th CPC recommendations, persons holding the post of Superintendents and analogous category were drawing at the scale of Rs.2000-3500, which was replaced by Rs.6500-10500. On the recommendations of the 5th CPC, some analogous posts identically placed in other departments were given a special treatment by granting higher replacement scale of Rs.7500-12000 taking their pre-revised scale at Rs.2500- 4000.
15. Aggrieved by the hostile discrimination shown to the cadres occupied by the applicants or their predecessors in interest, representations were given. At last, the representations were considered by a committee consisting of Chairman, CBDT, Chairman, CBEC, Members(P&V), CBDT and CBEC. The committee gave its reports for revising the scale of Group-C posts, Inspector (Central Excise)/Examiners (Customs)/Preventive Officers (Customs) and Inspectors (Income Tax) to Rs.6500-10500 with pre-revised scale of Rs.2000-3500; in Group-B posts, Appraisers, Superintendent (Central Excise), and Superintendent Customs (Preventive) in CBEC and Income Tax Officers in CBDT were recommended at Rs.7500-12000 with pre-revised scale as Rs.2500- 4000. The recommendations were given on 31.07.1998, shortly after the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 104 constitution of the committee. However, orders implementing the same was issued only on 21.04.2004 accepting the recommendations, stating that such revision will have only prospective effect.
16. According to the applicants, at the same time, they have come across various instances, as shown in Annexures-A6, A7 and A8, that different departments have implemented the order differently. Referring to Annexure- A6, it is stated that pay scales of staff belonging to organised accounts departments were enhanced on notional basis with effect from 01.01.1996 with actual payments from 19.02.2003, the date on which this decision was approved by the Government. Similarly, Railway Board issued orders enhancing revision of pay scales of Railway Accounts staff on notional basis from 01.01.1996 and actual payments prospectively from 19.02.2003. Referring to Annexure-A8, it is stated that Superintendents in Narcotic Control Bureau were granted revised pay scale of Rs.7500-12000 with effect from 01.01.1996 with all consequential benefits.
17. According to the applicants, in the case of the cadres occupied by them, the benefit of pay revision was restricted to prospectively only with effect from 21.04.2004; showing discriminatory treatment against them, without granting the benefits from 01.01.1996 is arbitrary and violative of Articles 14 and 16 of the Constitution. Such a different treatment is not based DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 105 on any relevant consideration or material. The High Power Committee had made recommendations for rectifying the disparity of pay occurred in comparable posts across many departments, as a result of the recommendations of the 5th CPC. While rectifying the disparity, the respondents should have adopted uniformity for giving effect to the enhanced revised pay. Though representations were given, that were rejected without application of mind and that prompted the applicants to approach the Tribunal.
18. The above are the contentions of the applicants in brief.
19. The respondents filed replies in all the OAs opposing the contentions. Major portion of the reply has been earmarked for contending that the OAs are barred by limitation and are not entertainable at this distance of time. According to them, the cause of action had arisen in 2004, but the OAs were filed after nearly two decades, such an unreasonable delay is not condonable. Numerous authorities were also cited in the reply statements to butress their contentions. According to the respondents, such delay and latches cannot be lightly discounted, that the applicants have moved the Tribunal on experimental basis.
20. Turning to the merits, they said that it is well within the domain of the department to fix the cut off date, from which a particular benefit should DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 106 be granted. The Government had taken a conscious decision to give effect to the orders with effect from 21.04.2004. An expert body in this matter had also considered the demand for retrospective implementation of the pay revision for the executive posts of CBEC and CBDT vide paragraph No.7.15.16 of the recommendations of the 6th CPC and had rejected the claim. Similarly, such demands for antedating the effect of pay revision were earlier considered by the respondents on 11.05.2004, in 2017 and also on 25.07.2023. The said decisions were taken on proper and relevant considerations. Applicants cannot claim parity with the employees in other departments. So, they pleaded for dismissing the OAs.
21. The applicants in O.A.6/2024 and O.A.27/2024 filed rejoinders reiterating their contentions and opposing the stand taken by the respondents. An additional reply was filed on behalf of the respondents in O.A.6/2024.
22. We heard Smt.T.N.Sreekala, Sri.Shafik M Abdul Khadir and Sri.Koshy Abraham, learned counsel for the applicants and Sri.M.N.Manmadan, learned Senior Central Government Standing Counsel, Smt.Sheela Devi I, Sri.Sreejith N, Sri.V.N.Mohanadasan and Sri.C.Rajendran, all Panel Counsel for the respondents in great detail.
23. The learned counsel for the applicants, Smt.Sreekala and Sri.Shafik M Abdul Khadir have submitted that, in fact, in the light of the consistent DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 107 stands taken by other Benches, some of which have already been confirmed by the respective High Courts and the Apex Court, the question of grant of benefits of replacement scales from 01.01.1996 is no longer res integra. When the matter was referred to it, the expert committee had also found that it is an anomaly, which is liable to be rectified. But rectification was done only in respect of persons who had approached the Tribunal. The respondents have taken the unreasonable stand that those orders are in personam, which is not correct. According to the learned counsel, once the Courts and Tribunals have found that it is an anomaly, irrespective of whether anyone had approached the Tribunal or not, the respondents are bound to implement the same.
24. According to Sri.Koshy Abraham, the recommendations of the anomaly committee had already been accepted so that there is no question of referring the matter again and again to such a committee. He also submitted that identically placed employees of other departments have been granted benefits, so that, it cannot be legitimately denied to the applicants. Learned counsel also relied on the judgments of the Apex Court in State of Uttar Pradesh and others v. Arvind Kumar Srivastava [(2015) 1 SCC 347] Chandrasekhar A.K. v. State of Kerala and another [(2009) 1 SCC 73], judgment of the Hon'ble Supreme Court in SLP No.21660-21661 of 2019 dated 01.10.2021 in Keraleeya Samajam and another v. Pratibha Dattatray Kulkarni DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 108 and others and Sri.M.L. Patil and others v. The State of Goa and another dated 20.05.2022 in Civil Appeal No.4100/2022.
25. On the other hand, Sri.M.N.Manmadan, learned Senior Central Government Standing Counsel was persisting on his plea that the OAs are barred by limitation. He relied on the decisions in Chief Executive Officer v. S.Lalitha [2025) SCC Online 916], Reserve Bank of India v. M.T.Mani [AIR 2025 SC 2885], Union of India and another v. P.V.Hariharan and another [(1997) 3 SCC 568] and submitted that the applicants are not entitled to get any relief.
26. According to Sri.Mohanadasan, learned Additional Central Government Standing Counsel, Annexure-A4 is an upgradation of the post from Group-C to Group-B whereas Annexure-A7 is not an upgradation, it is expressing grant of normal replacement scale. According to him, upgradtion and normal replacement are different, date of upgradation cannot be antedated, one has right to claim benefits only from that date. In replacement there is no such restriction. So, he says that benefits given to the upgraded post cannot be antedated. Referring to Annexure-R4 of Jabalpur Bench in O.A.6/2024 he said that it has become final.
27. Similarly, we heard Smt.Sheela Devi and Sri.C.Rajendran, Additional Central Government Standing Counsel. They have submitted that the date of fixing grant of the benefits is a policy matter, which cannot be DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 109 interfered with by the Tribunal.
28. The contention that the OAs are barred by limitation was raised as a preliminary issue and by the detailed order of this Tribunal dated 06.08.2025 in O.A.596/2023 and O.A.27/2024 it was made clear, in the light of the reliefs claimed that such a plea is not available to the respondents. Rejecting the contention of the plea of limitation this Tribunal held as follows:
"13. Having considered the above, we are inclined to hold that the contention set up by the respondents that Original Applications are belated and hence barred by limitation cannot be accepted being one based on a continuous wrong and secondly on the ground that similar issues are pending even now before various courts. It is also pertinent to note that even if it is found ultimately that though it is a continuous wrong, applicants had approached this Tribunal belatedly still this Tribunal is competent to limit the payment of back wages to a period of three years prior to the date of filing the OAs. Hence, we are inclined to answer the preliminary issue against the respondents holding that the applications are not belated. Point answered."
29. Accordingly, the matters were posted for final hearing and thus the OAs were finally heard by us. While deciding the question, this Tribunal had also referred to the decision of the Hon'ble Supreme Court in Union of India and others v. Tarsem Singh [(2008) 8 SCC 648]. It was pointed out that the situation covered in the above case was specifically exempted from the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 110 coverage under S.Lalitha's case, quoted supra, referred by the learned Senior Central Government Standing Counsel. Therefore, the plea that the OAs are barred by limitation already stands answered in favour of the applicants.
30. As rightly pointed out by the learned counsel appearing for the applicants, historically, parity was maintained among analogous posts in different departments. Till the 4th CPC, the cadre of Superintendent of Central Excise, Superintendent of Customs, Appraiser and Income Tax Officer were in the same pay scale of Assistant Accounts Officer of Railways, Section Officer in Central Secretariat service, Assistant Audit Officer in Indian Audit and Accoutns Department etc. The cadre of Inspector of Central Excise, Preventive Officer, Examiner and Income Tax Inspector were in the same pay scale of Inspector of CBI and IB. After the 5 th CPC that parity was disturbed arbitrarily and that gave rise to widespread protests among the cadres like the Inspector, Superintendent, Assistant Commissioner, Deputy Commissioner etc. as projected by the applicants.
31. In this connection, the observations of the committee constituted on 27.07.1998, in its Annexure-A3 report filed on 31.07.1998 is worth to be extracted:
"4. ......It was found that till the IVth Pay Commission, there was a parity in the pay-scales of Inspectors of CBEC/CBDT and DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 111 those of CBI/1B. This parity was disturbed by the order of the Government of India No.F.15(1)/IC/86 dated 22/9/86 when the latter were placed in the higher pay-scale of Rs.2000-3500, as detailed in Annexure 'A'. The Committee felt that since there had been no alteration in the duties of the Inspectors falling in the two categories, it is reasonable to expect that the Inspectors of CBEC/CBDT should be given a replacement scale of Rs.2000-3500 on par with the Inspectors of CBI/IB whose duties and responsibilities are comparable. There has been no reduction or diminution in the duties and responsibilities of the executive staff in CBEC/CBDT. In fact, they are engaged in revenue collection, detection and investigation of economic offences, search, seizures, etc. involving considerable risk to their persons. The Committee therefore, considered and decided to recommend the scale of Rs.2000-3500 (Pre-revised) but felt that while recommending the scale of Rs.2000-3500, they need not be given the status of Group 'B'.
5. As regards Group 'B', it was found that the scale demanded for was that of Rs.8000-13500(Revised). This pay-scale is that of the initial level of Group 'A'. Since the Customs Appraisers are also recruited through the same Civil Services Examination through which Group 'A' IC&CES officers are also recruited, this would obviously create difficulties from the operational point of view as well as from the point of view of fitting them into the overall structure of the department. The Group 'B' employees had also pointed out that the DANICS/DANIPS services were also recruited through the same Civil Services Examination as the Appraisers and that their pay-scales are proposed to be raised to DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 112 Group 'A' level. However, the case of DANICS/DANIPS is on a different footing because they have been treated on par with the State Civil Services and though recommended by the Pay Commission, the Government is still to accept the recommendation. It would therefore not be appropriate to compare their case with that of CBEC/CBDT Group 'B officers. After discussion, the Committee came to the view that a pay-scale, somewhat lower than that of Group 'A', would be more feasible, and accordingly, the Committee recommends that the Group 'B' officers in CBEC/CBDT be placed in the pre-revised pay-scale of Rs.2500-4000 for which the replacement scale is Rs.7500-12000.
6. By placing the Group 'B' Services in CBEC/CBDT in the pay- scale of Rs.7500-12000, they would be placed on par with identically situated Group'B' employees in organisations in the Department of Revenue, such as the Directorate of Enforcement and NCB, as detailed in Annexure 'B'. The Committee also wished to draw attention to the fact that the duties and responsibilities of similar levels in these two organisations are on par with the duties and responsibilities of Group 'B' and 'C' in the CBEC/CBDT."
32. The respondents have not disputed that historically such parity maintained was abruptly disturbed, on the recommendations of the 5 th CPC. This has been admitted by the respondents which is evident from paragraph 2 of Annexure-R1, which reads thus:
".............. The 3rd, 4th and 5th Pay Commissions assigned identical pay scales to the Inspectors of CBI, IB, Central Police Organizations, Inspectors of Income Tax, Customs and Central DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 113 Excise have established the comparable nature of the level of responsibilities assigned to the Inspectors of each of the categories mentioned above. This was also upheld by the Committee set up by the former Finance Minister on this subject. Keeping in view the above facts, this Department had agreed to the proposal of Department of Revenue to upgrade the pay scales of the posts of Income Tax Inspectors and Income Tax Officers to Rs.6500-10500 and Rs.7500-12000, respectively, with prospective effect. A similar dispensation was also extended to the analogous posts in CBEC as the posts in these two Organisations have a distinct relativity and have always been on par. ..............."
33. In other words, complete parity was maintained among analogous posts of different departments. Traditionally, a set pattern was followed having regard to the nature of functions, responsibilities attached etc. Such a pattern was abruptly changed by the 5th CPC recommendations with no ostensible reasons. There is no case that there occurred any alteration of duties or those who were given benefits were given additional assignments or responsibilities. Similarly, the functions and responsibilities assigned to the cadres occupied by the applicants remained the same. The special committee was constituted for rectifying a patent disparity.
34. When this parity was disturbed abruptly, it was natural that the affected cadres had moved to warpath; they even sent strike notice and the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 114 Annexure-A2 order was issued on the eve of such a threat of strike constituting 'a committee to look into the representations and demands of the Group-B and C (Executive) staff of Customs, Central Excise and Income Tax Services relating to their pay scale disparity and other grievances arising out of the recommendations of the 5th CPC'. The committee was requested to make recommendations within two weeks. Annexures-A2 was issued on 27.07.1998. The committee promptly gave its report, as evident from Annexure-A3 on 31.07.1998, recommending the revision of pay scales of Group-B and C employees, as already mentioned above. But the committee did not suggest the date from which the said recommendations were to be implemented. When the recommendations were accepted, since it related to the implementation of the 5th CPC recommendations, which came into effect from 01.01.1996, a different date should not have been thought for its implementation.
35. Pursuant to the said recommendations, even though orders were issued by different departments, the cut off dates were differently fixed which gave rise to another round of protest by the applicants and similarly placed cadres. From Annexures-A4 and A5 it is clear that the revised pay scales were implemented prospectively only, from 21.04.2004, more than nearly six years after making the Annexure-A3 recommendations. Whatever it may be, as DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 115 noticed earlier, in Annexure-A6 the Ministry of Finance and Company Affairs had granted revision of pay to their employees like Section Officer, Assistant Audit Officer, Assistant Accounts Officer etc. enhancing the pay notionally from 01.01.1996 with actual payment from 19.02.2003. Similarly, Annexure-A7 indicates that the Railway Board had decided to enhance the scale of pay of Senior Section Officer, Inspector of Accounts, Senior Cost Accountants etc. who had maintained parity with that of the applicants to give effect to such orders notionally from 01.01.1996 but actual payment from 19.02.2003. Again, Annexure-A8 indicates that in the case of Superintendents of Narcotic Control Bureau, the enhanced pay was made effective from 01.01.1996 itself with all consequential benefits in accordance with the Central Civil Services (Revised Pay) Rules, 1996.
36. In other words, the orders like Annexures-A3 to A8 indicate that even though the respondents had acknowledged the disparity and decided to enhance the pay of officers at par with analogous posts in other departments, while granting enhancement also, different cut off dates have been adopted, which led to second round of grievance for the applicants and similarly placed employees. Earlier, a group of Junior Accounts Assistants in the Divisional Accounts Office of the Southern Railway, aggrieved by Annexure-A7 order dated 07.03.2003, approached this Tribunal claiming that they are entitled to DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 116 get arrears for the period from 01.01.1996 to 18.02.2003. This Tribunal, by order dated 30.06.2006 allowed the application. We have gone through the order of the Tribunal in O.A.671/2003 and it is seen that the O.A. was allowed on 30.06.2006. Against the said decision the Railway had moved the Hon'ble High Court with WP(C) No.22276/2007, which stood dismissed on 27.03.2012 through Annexure-A9. Annexure-A10 shows that the Special Leave to appeal filed against that order was not entertained by the Hon'ble Supreme Court.
37. That means, when the recommendations of the 5th CPC was implemented, a special treatment was granted to a group of employees holding analogous posts giving adverse discrimination against the applicants' cadres. Aggrieved by the same, they made representations and ultimately the respondents decided to rectify the same and restored parity, but prospectively only. Even when such an order was implemented, uniformity was not maintained, in some cases notional benefits were granted from 01.01.1996 whereas in other cases date of implementation was made prospectively. As we mentioned earlier, this Tribunal in the case of Junior Accountants in the Railway had directed to grant them benefits from 01.01.1996 itself which was confirmed by the Hon'ble High Court and then the Hon'ble Supreme Court.
38. Annexure-A11 evidences another complaint raised before the Mumbai Bench of this Tribunal by the Income Tax Gazetted Officers Association DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 117 where also the grievance was the same. The O.A. was allowed by the Mumbai Bench stating that decision to give prospective effect to the revised pay scales of Income Tax Officers at Rs.7450-12000 is arbitrary and illegal and the applicants were found entitled to have their pay scale fixed with effect from 01.01.1996 on notional basis as has been given to various others in the Railway Accounts and those in the Organised Accounts cadre. Thus that O.A. was allowed by the Mumbai Bench.
39. In this connection, we should make mention about Annexure-A6 in O.A.6/2024 which is an order passed by the Hon'ble Culcutta High Court in WP(CT) 21/2015 which was a challenge against the order of the Culcutta Bench of this Tribunal in O.A.397/2009, 'whereunder a writ of mandamus was issued directing the authorities to upgrade the pay scale of the respondents with effect from 01.01.1996 on notional basis and arrears from 21.04.2004 onwards'. The Hon'ble High Court, after evaluating various circumstances noted that it was not proper on the part of the Tribunal to make a direction as such that it should have been vetted by a special anomaly committee. Thus the order of the Tribunal was modified and the High Court directed the Union of India to constitute a special anomaly committee, within two months from the date of communication of the order, and directed to decide the representation made by the respondents, who were applicants in the O.A., within one month DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 118 from the date of constitution of the committee and shall communicate the decision. There were 13 applicants before the Bench and ultimately Annexure- A18 order was passed, pursuant to Annexure-A6 in O.A.6/2024 whereunder the respondents granted benefits to all the 13 persons who were Income Tax Inspectors enhancing their pay to Rs.6500/- to 10500/- with effect from 01.01.1996 to Rs.7500/- to Rs.12,000/- with effect from the date of joining the grade of ITO. But that was taken as an order in personam.
40. Meanwhile, Annexure-A11 order of the Mumbai Bench of this Tribunal was taken up before the Hon'ble High Court of Mumbai, which is evident from Annexure-A20 in O.A.24/2024. The High Court of Mumbai, following the order of the Culcutta High Court referred above, modified Annexure-A11 order and directed to take necessary action at the earliest within three months from the date of receipt of a copy of the order.
41. The learned counsel for the applicants submitted that on the lines of Annexure-A18, same as Annexure-A7 in O.A.6/2024, pursuant to Annexure- A8 judgment of the Hon'ble High Court of Mumbai the applicants were granted benefits with effect from 01.01.1996.
42. We should also make mention about Annexure-A12 judgment of the Hon'ble Delhi High Court. The document suggests that All India Railway Accounts Staff Association and 23 others had moved the Principal Bench of this DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 119 Tribunal with O.A.4419/2014 challenging Annexure-A7 order dated 07.03.2003 and sought revision of pay scales 'notionally from 1 st January, 1996 and effectively from 19th February, 2003'. The Writ Petition was filed challenging the dismissal of the O.A. and the R.A. The High Court reversed the order of the Tribunal and directed the Railways to grant them revised pay scales from 01.01.1996, when the recommendations of the 5th CPC became operational.
43. Annexure-A13 order of the Apex Court shows that the Special Leave to Appeal(C) No.13818/2020 was dismissed by the Supreme Court on 08.01.2021 in limine, leaving the question of law open.
44. The applicants have relied on a volley of decisions rendered by different Benches of this Tribunal, whereunder similar reliefs have been granted to all the persons who approached the Tribunal and in fact these OAs were filed emboldened by such decisions to grant benefits of replacement scales with effect from 01.01.1996. In many cases they have been granted benefits only on notional basis whereas in certain cases actual benefits have been granted from 01.01.1996. We find no option to deviate from such a course. In this connection, as rightly pointed out by the learned counsel for the applicants, numerous instances can be pointed out whereunder similar orders have been passed by different Benches, some of the instances have already been cited and exhibited in the OAs and certain orders passed after DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 120 filing the OAs have been produced by the learned counsel for the applicants during the course of argument. The learned counsel have taken to us copies of numerous orders passed by different Benches of this Tribunal whereunder similar reliefs were granted, who had approached the Tribunal, which can be enlisted below:
i. Common order dated 09.01.2024 in O.A.1089/2019 etc. of Hyderabad Bench, which was allowed enhancing pay scales of Inspectors/Superintendents Central Tax and Customs Department from 01.01.1996 notionally along with consequential benefits to be given within three months (Annexures-A13 in O.A.6/2024 and A22 in O.A.139/2024) ii. Judgment of the Telengana High Court in Writ Petition No.10490/2024 upholding the order of the Hyderabad Bench of this Tribunal (Annexure-A14 in O.A.6/2024). This has been confirmed by the Hon'ble Supreme Court in SLP No.59005/2024 dated 28.02.2025.
iii. We have already noticed that challenge against Annexure-A11 was disposed of by the Mumbai High Court in Annexure-A8 in O.A.6/2024 on 08.12.2023 on the lines of the judgment of the Culcutta High Court in Annexure-A6 in O.A.6/2024.
iv. Common order of Bombay Bench of this Tribunal in O.A.323/2012
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and O.A.345/2021 dated 05.12.2023. Orders passed based on orders of Culcutta High Court in Annexure-A6 in O.A.6/2024 for placing before a Special Anomaly Committee (Annexure-A9 in O.A.6/2024). v. Annexure-A10 in O.A.6/2024, common order of this Tribunal in O.A.884/2017 etc. Dated 16.02.2022 on the lines of Annexure-A11 in the main case.
vi. Order dated 22.07.2025 in O.A.962/2023 of Bombay Bench of this Tribunal where it was held that implementation on personam basis is arbitrary, unfair and unjust. The Tribunal directed the respondents to grant benefits notionally from 01.01.1996.
vii. Order dated 03.07.2025 in O.A.577/2022 of Allahabad Bench of this Tribunal where direction was granted to give revised pay scales from 01.01.1996 along with consequential benefits. viii. Rajasthan High Court judgment in DB(Civil) Writ Petition No.11627/2021 dated 20.11.2021 dismissing the Writ Petition based on Annexure-A12 judgment of the Delhi High Court confirming the order of the CAT for grant of benefits from 01.01.1996.
ix. Delhi High Court judgment dated 23.01.2024 in WP(C) No.15760/2023 (Union of India and others v. N.K.Misra and others), which is a challenge against the order of the Principal Bench of this DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 122 Tribunal in O.A.2544/2015. After making a survey of earlier decisions, the Delhi High Court has observed as follow:
"We are of the view that taking into account the admitted position that it is only pursuant to the recommendations made by the 5th CPC, which were duly accepted by the Government, that the pay scale of the respondents was enhanced on 19.02.2003, the necessary corollary thereof was to grant all the benefits to the respondents on actual basis from the date, the recommendations were accepted. Once the government chose to accept the recommendations of the 5th CPC, it was not permissible for the petitioners to take a view that actual benefits will not be granted w.e.f., 01.01.1996. Furthermore, once the benefits of the higher replacement scale being extended to similarly placed employees was not only covered by the decision of the Ernakulum Bench in 2006, but also by the Patna High Court and by the Principal Bench of the Tribunal in O.A. No. 527/2015, we are of the view that the respondents are also entitled to receive the same benefits. Infact, after the series of these decisions by different Courts, the petitioners were expected to itself extend the benefits to all similarly placed employees including the respondents herein. We, are, therefore of the considered view that in this factual matrix, it cannot be said that the claim of the respondents was barred by delay or latches."
x. Order dated 16.04.2024 of Culcutta Bench in O.A.453/2024 directing to give comprehensive representation and to re-examine the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 123 question in the light of the order of the Hyderabad Bench in O.A.1089/2019 (Annexure-A13 in O.A.6/2024).
xi. Order dated 10.07.2025 of Jabalpur Bench in O.A.619/2022 etc., disposed of directing in terms of the order of the Hyderabad Bench in O.A.1089/2019 (Annexure-A13 in O.A.6/2024).
xii. Order dated 13.11.2024 in O.A.207/2022 etc. of Chandigarh Bench in respect of Inspectors/Superintendents of CGST Department, whereunder O.M.dated 21.04.2004, Annexure-A4 has been quashed and directed to upgrade the pay and to fix the scales notionally from 01.01.1996.
xiii. Order dated 05.03.2025 of Chandigarh Bench in O.A.237/2024 as stated supra.
xiv. Copy of judgment of the High Court of Kerala in OP(CAT) No.1/2023 dated 16.01.2024 (Annexure-A21 in O.A.139/2024). Referring to the judgments of the High Courts of Kolkata and Mumbai, it has been directed to extend the benefits of the order dated 22.09.2023 (Annexure- A18 in the main case) to the applicants. Copy of communication dated 17.05.2025 shows that in compliance of this judgment, applicants R.Prasannakumaran Nair and others have been granted benefits notionally with effect from 01.01.1996, in personam).
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xv. Order dated 22.10.2024 in O.A.413/2024 of Allahabad Bench
where Inspectors and Superintendants of Exicse were directed to be granted benefits from 01.01.1996.
xvi. Copy of order dated 16.06.2025 and 06.08.2025 F.No.A23011/44/2024-Ad.IIA of CBIT and Customs enhancing the pay scale of Inspectors and Superintendents from 01.01.1996 pursuant to order of various Benches of CAT/Courts Jabalpur and High Court of Culcutta.
45. Before concluding, we would advert to two arguments, firstly based on Annexure-R1 in O.A.139/2024 and secondly, the contention that it is the policy of the State to fix the cut off date, raised by the learned Standing Counsel.
46. Regarding the first contention, it can be stated that the prayer before the Jabalpur Bench was to antedate the date of implementation to 01.01.1986. That plea was declined and the order has become final. Here, no none has a case that the date of implementation should be advanced to 01.01.1986. Moreover, numerous verdicts of this Tribunal uniformly suggest that all the Benches, including the Jabalpur Bench, mentioned supra, have ruled uniformly that the benefits should be granted from 01.01.1996.
47. Turning to the second argument that it is a policy matter, the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 125 following observations of the Apex Court in K.T.Veerappa and others v. State of Karnataka and others [(2006) 9 SCC 406] cannot be ignored by us:
"There is no dispute nor can there be any to the principle as settled in the case of State of Haryana & Anr. v. Haryana Civil Secretariat Personal Staff Association (supra) that fixation of pay and determination of parity in duties is the function of the Executive and the scope of judicial review of administrative decision in this regard is very limited. However, it is also equally well-settled that the courts should interfere with administrative decisions pertaining to pay fixation and pay parity when they find such a decision to be unreasonable, unjust and prejudicial to a section of employees and taken in ignorance of material and relevant factors."
48. This has been reiterated in Haryana State Minor Irrigation Tubewells Corporation v. G.S.Uppal [(2008) 7 SCC 375], Union of India v. S.Thakur [(2008) 13 SCC 463] etc.
49. We have no doubt in our mind that, traditionally followed parity has been disturbed without valid reasons. When this anomaly was set right, still discrimination persisted in fixing the date of implementation. In both matters, a step motherly attitude has been shown to the applicants. Even when the Tribunal and Courts pointed out the mistake, respondents have rectified it selectively only, in case of those approached the Tribunal. Instead, they should have passed a general order rectifying the mistake in the case of all affected individuals (see the decision in Arvind Kumar Srivastava, quoted DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 126 supra). Failure to do so has opened a flood of litigation, which cannot be appreciated. We find that discrimination has been shown to the applicants which is unjust, unreasonable and prejudicial to a section of employees.
50. On evaluation of the circumstances, without doing any special research by us, we have to stand by the consistent views taken by this Tribunal and the courts on the subject. As noticed earlier, Annexures-A4 and A5 have already been set aside by other Benches of this Tribunal. We also declare that the applicants are entitled to get the benefits of enhanced replacement scale and pay notionally from 01.01.1996, as held in various other cases. Therefore, the orders rejecting their representations are quashed and the respondents are directed to give notional benefit to the applicants from 01.01.1996 onwards.
51. At the same time, we cannot forget that the applicants have moved the Tribunal long after the issue of Annexures-A4 and A5. Therefore, as held in Tarsem Singh, quoted supra, the arrears accrued require to be truncated. We hold that the arrears payable to the applicants will be limited to three years prior to the respective dates of institution of the Original Applications. Pension of retired officers will be refixed and arrears shall be worked out and disbursed within four months from the date of receipt of a copy of this order, failing which it will carry interest at the rate of 9% per annum.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 127 The Original Applications are allowed as above. We make no order as to costs.
(Dated, this the 3rd December, 2025)
Mr. BRAJ MOHAN AGRAWAL JUSTICE K.HARIPAL
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
ds
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 128
List of Annexures
O.A. 570/2023
Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.ll- a(Pt.), dated 11.05.2004, issued by the 3rd respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the order No. GEXCOM/III/(20)/178/2023- Accts, dated 02.11.2023 issued by the 4th respondent. Annexure A17(b): True copy of the order C.No. II/24/09/2022Accts.CCP, dated 21.09.2023 issued by the 5th respondent.
Annexure A17(c): True copy of the order No. 187/2023, dated 09.10.2023, issued by the 6th respondent.
Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003 issued by the 2nd respondent.
Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 129 Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in C.C.No. 1997 of 2013, dated 25/03/2013 Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2008, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015 dated 03.02.2022, rendered by the Hon'ble Central Administrative Tribunal, Principal Bench. Annexure A15:True copy of the representation dated 20.06.2023, submitted by the first applicant.
Annexure A18:True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure R1:True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: Observations of Department of Expenditure on similar issue on DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 130 the pay parity matters with effect from 01.01.1986 of staff of different Organisations Annexure R6: A brief note of the DoE on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations O.A. 582/2023 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3rd respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the Order No. GEXCOM/III/(20)/178/2023- Accts, dated 02.11.2023 issued by the 4th respondent. Annexure A17(b): True copy of the Order C.No. II/24/09/2022Accts.CCP, dated 29.09.2023 issued by the 5th respondent.
Annexure A17(c): True copy of the Order C.No. II/24/09/2022 Accts.CCP, dated 17.10.2023 issued by the 5th respondent.
Anneure A17(d): True copy of the order F. No. 543/08/2020-21 Admn Cus, dated 11.10.2023, issued by the 6th respondent. Annexure-A1: A chart illustrating the service details of the applicants. Annexure-A2: True Copy of the Office Order No. 197/1998 dated 27.07.1998 issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003 issued by the 2nd respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 131 Annexure A7:True copy of the Railway Board Order RBE No. 48/2003 dated 07.03.2003 issued by the Ministry of Railways.
Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt. dated 20.04.2005 issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013 dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2008, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No. 13818 of 2020 dated 08.01.2021 Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15:True copy of representation dated 01.06.2023, submitted by the first applicant.
Annexure A18:True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/4743,dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure-R4 (a):- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report.
Annexure-R4 (b):- True copy of the CBEC's letter F.No.A-26017/65/2003- Ad.IIA(Pt.) dated 11/05/2004.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 132 Annexure-R4(c): True copy of CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023.
Annexure-R4 (d):- True copy of the order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT.
Annexure-R4 (e):- True copy of the observations of the DoE. Annexure-R4(f):- True Copy of Brief Note of DoE O.A. 596/2023 Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 133 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench. Annexure A15: True copy representation dated 31.05.2023, submitted by the 4th applicant.
Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the Order No. GCCO/II/(39)/88/2023-ADMN- O/o CC-CGST-ZONE-THIRUVANANTHAPURAM 2034/23 dated 21.09.2023, issued by the 5th respondent.
Annexure A17(b): True copy of the Order C.No. GCCO/II/24/PFXN/02/2023- Accts PCCO/633, dated 04.09.2023 issued by the 4th respondent. Annexure A17(c): True copy of the order C. No. II/24/09/2022 Accts.CCP, / 2123/23, dated 08.11.2023, issued by the 6th respondent. Annexure A17(d):True copy of the order No. III/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 02.11.2023 issued by the 7th respondent. Annexure A17 (e):True copy of the office order No. 184/2023, dated 19.10.2023, issued from the office of the 8th respondent. Annexure A17 (f): True copy of the order No. 1207 dated 13.10.2023, issued by the 9th respondent.
Annexure A17 (g): True copy of the order F No. II/(24)/OTH/26/2023-Accts/610, DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 134 dated 20.10.2023, issued by the 10th respondent. Annexure A18: True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure R1 - True copy of the notes of Dept. of Revenue at page 69-73/N in file No. A 26017/65/2003-Ad.II(A) dated 28.9.2017. O.A. 622/2023 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the order dated 18.09.2023, issued from the office of the 9th respondent.
Annexure A17(b): True copy of the order C No. II/24/09/2022.Accts.CCP, dated 21.09.2023, issued by the 5th respondent.
Annexure A17(c): True copy of the order C No. II/24/09/2022.Accts.CCP/1900/2023, dated 29.09.2023, issued by the 5th respondent.
Anneure A17(d):True copy of the order F No. 543/08/2020-21 Admn Cus, dated 11.10.2023 issued by the 6th respondent.
Annexure A17 (e):True copy of the Order No. II/(24)/GR B 77/2023-ESTT-O/o COMMR-CGST-THIRUVANANTHAPURAM, dated 13.10.2023, issued by the 8th DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 135 respondent.
Annexure A17 (f): True copy of the Order C No. II/(24)/09/2022 Accts.CCP/2009/23, dated 17.10.2023, issued by the 5th respondent. Annexure A17 (g): True copy of the Order No. GEXCOM/III/(20)/178/2023- Accts/3865/23 dated 19.10.2023, from the office of the 4th respondent. Annexure A17(h):True copy of the order F No. II/(24)/OTH/26/2023-Accts-608 dated 20.10.2023, from the office of the 10th respondent. Annexure A17(i):True copy of the order F No. II/(24)/OTH/26/2023-Accts-618 dated 20.10.2023, from the office of the 10th respondent. Annexure A17(j):True copy of the order F No. II/(24)/OTH/26/2023-Accts/842 dated 31.10.2023, from the office of the 10th respondent. Annexure A17(k):True copy of the order GEXCOM/III/(20)/178/2023- Accts/3463/23, dated 02.11.2023 issued from the office of the 4th respondent.
Annexure A17(l):True copy of the order No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN, dated 02.11.2023 issued by the 6th respondent. Annexure A17(m):True copy of the order F No. II/(24)/OTH/26/2023-ACCTS, dated 02.11.2023 issued from the office of the 10th respondent. Annexure A17(n): True copy of the Order C No. II/(24)/09/2022Accts.CCP/ 2123/23, dated 08.11.2023 issued by the 5th respondent Annexure A17(o):True copy of the order No. GEXCOM/III/(20)/178/2023- ACCTS-O/o Pr COMMR-CGST-KOCHI/3642/2023, dated 01.12.2023, issued by DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 136 the 4th respondent.
Annexure A17(p):True copy of the order No. DRI/II/39/OTH/27/2022-ADMN- O/o ADG-DRI-ZU-COCHIN, dated 18.09.2023 issued by the 9th respondent. Annexure A17(q):True copy of the Order No. GCCO/II/(39)/88/2023-ADMN, dated issued from the 4th respondent.
Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 137 Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15:True copy representation dated 01.06.2023, submitted by the first applicant.
Annexure A18:True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743,dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure-R1:- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report.
Annexure-R2:- True copy of the CBEC's letter F.No.A-26017/65/2003-Ad.IIA(Pt.) dated 11/05/2004.
Annexure-R3: True copy of CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023.
Annexure-R4:- True copy of the order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT.
Annexure-R5:- True copy of the observations of the DoE. Annexure-R6:- True Copy of brief note of DoE O.A. 6/2024 Annexure A-1(a): True copy of the Order No.GEXCOM/III/(20)/178/2023- Accts/3457/23 dated 2.11.2023 issued by the Addl. Commissioner. Annexure A-1(b): True copy of the Letter No. GADT/II/(24)/12/2023-Admn dated 15.12.2023 issued by the CAO(Audit).
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 138 Annexure A-1(c): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3248/23 dated 19.10.2023 issued by the Addl. Commissioner. Annexure A-1(d): True copy of the Letter dated 13.10.2023 issued by the Addl. Commissioner.
Annexure A-1(e): True copy of the Letter F. No.II/(24)/OTH/26/2023-ACCTS/843 dated 31.10.2023 issued by the Administrative Officer. Annexure A-1(f): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/737/2023 dated 18.12.2023 issued by the Addl. Commissioner. Annexure A-1(g): True copy of the Letter C. No. II/24/09/2022 Accts.CCP dated 22.12.2023 issued by the Joint Commissioner.
Annexure A-1(h): True copy of the Letter F. No. 11/OTH/26/2023 Accts. dated 27.12.2023 issued by the Administrative Officer. Annexure A-2: True copy of the OM F. No. 6/37/98/-IC dated 21.04.2004 issued by the Ministry of Finance.
Annexure A-3: True copy of the OM F No. 6/82/E. III(B)/91 dated 28.02.2003 issued by the Ministry of Finance.
Annexure A-4: True copy of the Office Order No. DG/GSI/Up-gradation/Asst Geophy (Instrn) 2002-2004/198 dated 18.08.2004 issued by the DG GSI. Annexure A-5: True copy of the order dated 17.01.2012 in O.A. No. 86/2008 of Mumbai Bench of this Hon'ble Tribunal.
Annexure A-6: True copy of the judgment dated 03.05.2023 of Hon'ble High Court of Kolkata in WP CT No. 21/2015.
Annexure A-7: True copy of the Letter F No. C-
18011/ASHISCHAKRABORTY/2009/VNL dated 22.09.2023 issued by the CBDT. Annexure A-8: True copy of the judgment dated 08.12.2023 in W.P. No. 9649/2012 of the Hon'ble High Court of Mumbai.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 139 Annexure A-9: True copy of the order dated 05.12.2023 in O.A. No. 323/2012 & 345/2021 of the Mumbai Bench of the Tribunal.
Annexure A-10: True copy of the Order dated 16.2.2022 in O.A. Nos. 884/2017 and connected cases of this Hon'ble Tribunal.
Annexure A-11: True copy of the representation dated 3.10.2023 submitted by the 1st applicant.
Annexure A-12: True copy of the Office order F. No. 50/59/98-Ad.I dated 27.7.1998 issued by the Director, Ministry of Finance. *Annexure MA1 True copy of the Order dated 9.1.2024 of the Hyderabad Bench of this Hon'ble Tribunal in O.A. No. 1089/2019 and connected cases. *Annexure MA2 True copy of the Judgment dated 9.8.2024 of the High Court of Telegana in W.P. No. 10490/2024.
* Annexures MA1 and MA2 are numbered as Annexures-A13 and A14 vide order dated 02.09.2024 in M.A.No.707/2024.
Annexure MA-3: True copy of the Judgment dated 28.2.2025 of the Hon'ble Supreme Court in S.L.P.(C) No. 59005/2024.
Annexure R1:- True copy of the CBEC's letter F.No.A-26017/65/2003-Ad.II A (Pt.)dated 11/05/2004 Annexure R2:- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report Annexure R3:- CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023 Annexure R4:- True copy of the order dt. 19.09.2008 in OA 441 of 2005 of Jabalpur CAT Annexure R5:- True copy of the observations of DoE DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 140 Annexure R6:- True copy of the brief note of the DoE O.A. 24/2024 Annexure A-4: A true copy of O.M F. No.6/37/98-IC dated 21.04.2004 issued by the MoF, Dept of Expenditure Annexure A-5: A true copy of the Order F. No. A-26017/65/2003-Ad. II- A(Pt.) dated 11.05.2004 issued by the MoF, DOR, CBEC Annexure A-17(a): A true copy of the reply F. No. S43/08/2020-21 Admn. Cus. dated 11.10.2023 received from the office of the Commissioner of Customs, Kochi.
Annexure A-17(b): A true copy of the reply F. No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 02.11.2023 received from the office of the Commissioner of Customs, Kochi.
Annexure A-17(c): A true copy of the reply F. No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 02.11.2023 received from the office of the Commissioner of Customs, Kochi, Annexure A-17(d): A true copy of the reply F. No.II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 04.12.2023 received from the office of the Commissioner of Customs, Kochi.
Annexure A-17(e): A true copy of the reply No. and dated Nil received from the office of the Commissioner of Central Tax & Central Excise (Audit), Kochi on 22.11.2023 Annexure A-17(f): A true copy of the reply C. No. 11/24/09/2022 Accts. CCP / 2385/23 dated 22.12.2023 received from the office of the Commissioner of Customs (Preventive), Cochin.
Annexure A-17 (g):A true copy of the corrigendum F. No. II/ (24)/37/2023-Estt O/o COMMR-CUS-COCHIN dated 06.11.2023 to Annexure A17 (c). Annexure A18-: True copy of the letter A-26017/65/2003-Ad.IIA dated 25.07.2023 together with enclosure thereto dated 11.5.2004 issued by the DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 141 MoF, DOR, CBIC.
Annexure A1:A tabulation showing the service particulars of applicants Annexure A2: True copy of the Office Order No. 197/1998 dated 27.07.1998 of the MoF, DoR Annexure A3:A true copy of the report of the Committee dated 31.07.1998 Annexure A6: A true copy of the O.M F. No.6/82/E.III(B)/91 dated 28.02.2003 issued by DoE, MOF.
Annexure A7: A true copy of the Railway Board Order RBE No.48/2003 dated 07.03.2003 Annexure A8:A true copy of the Office Order F. No. II/2(38)/2004-Estt. dated 20.04.2005 issued by the Ministry of Home Affairs. Annexure A9:A true copy of the judgment of the Hon'ble High Court of Kerala in WP (C) No.22276 of 2007 dated 27.03.2012 Annexure A10: A true copy of the Order of the Hon'ble Supreme Court in SLP No.9832/2013 (CC1997/2013) dated 25.02.2013 Annexure A11: A true copy of the Order of the Hon'ble Supreme Court dated 01.08.2013 in review petition No. 1494/2013 in SLP No.9832/2013 Annexure A12: A true copy of the judgment of the High Court of Delhi in W.P (C) No. 1523/2016 dated 18.12.2019 Annexure A13: A true copy of the Order of the Hon'ble Supreme Court in SLP (C) No.13818 of 2020 dated 08.01.2021 Annexure A14: A true copy of the Order of the Principal Bench of the Tribunal dated 03.02.2022 in O.A No.763 of 2015 Annexure A15: A true copy of the order of the CAT, Mumbai Bench dated 17.01.2012 in O.A No.86/2008.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 142 Annexure A16: A true copy of the representation dated 12.06.2023 submitted by the 1st applicant.
Annexure A19: A true copy of the letter F. No. C-
18011/ASHISCHAKRABORTHY/2009/VNL/4743 dated 22.09.2023 issued by the CBDT Annexure A20: A true copy of the judgment of the High Court of Mumbai in WP No.9649 of 2012.
Annexure R1:- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report Annexure R2:- CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023 Annexure R3:- True copy of the order dt. 19.09.2008 in OA 441 of 2005 of Jabalpur CAT Annexure R4:- True copy of the observations of Department of Expenditure on the pay parity matters with effect from 01.01.1986 of staff of different Organisations Annexure R5:- True copy of the brief note of the DoE on the issue of pay parity matters with effect from 01.01.1986 of staff of different Organisations O.A. 27/2024 Annexure A-1(a): True copy of the Letter C. No. II/24/09/2022 Accts.CCP dated 08.11.2023 issued by the Joint Commissioner.
Annexure A-1(b): True copy of the Letter No. GCCO/II/(39)/88/2023-ADMN- O/o CC-CGST-Zone Thiruvananthapuram dated 7.11.2023 issued by the CAO. Annexure A-1(c): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3235/23 dated 19.10.2023 issued by the Addl. Commissioner.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 143 Annexure A-1(d): True copy of the Letter No. GEXCOM /III/(20)/178/2023-Accts dated 1.12.2023 issued by the Addl. Commissioner. Annexure A-1(e): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3248/23 dated 19.10.2023 issued by the Addl. Commissioner. Annexure A-1(f): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3461/23 dated 2.11.2023 issued by the Addl. Commissioner (P&V). Annexure A-1(g): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3464/23 dated 2.11.2023 issued by the Addl. Commissioner (P&V). Annexure A-1(h): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3237/23 dated 19.10.2023 issued by the Addl. Commissioner (P&V). Annexure A-1(i): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/737/2023 dated 18.12.2023 issued by the Addl. Commissioner (P&V) Annexure A-1(j): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3251/23 dated 19.10.2023 issued by the Addl. Commissioner (P&V). Annexure A-1(k): True copy of the Letter No. GEXCOM/III/(20)/178/2023-Accts dated 19.10.2023 issued by the Addl. Commissioner (P&V) Annexure A-1(l): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3248/23 dated 19.10.2023 issued by the Addl. Commissioner (P&V) Annexure A-1(m): True copy of the Letter No. Nil dated 13.10.2023 issued by the Addl. Commissioner.
Annexure A-1(n): True copy of the Letter No. Nil dated 19.10.2023 issued by the CAO.
Annexure A-1(o): True copy of the Letter No. Nil dated 13.10.2023 issued by the Addl. Commissioner.
Annexure A-1(p): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/3466/23 dated 2.11.2023 issued by the Addl. Commissioner (P&V).
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 144 Annexure A-1(q): True copy of the Letter No. Nil dated 10.11.2023 issued by the Addl. Commissioner (P&V) Annexure A-1(r): True copy of the Letter No. Nil dated 10.11.2023 issued by the Addl. Commissioner (P&V) Annexure A-1(s): True copy of the Letter F. No. II/(24)/OTH/26/2023-Accts dated 19.12.2023 issued by the Administrative Officer. Annexure A-1(t): True copy of the Letter F. No. II/(24)/OTH/26/2023-Accts/840 dated 31.10.2023 issued by the Administrative Officer. Annexure A-1(u): True copy of the Letter No. Nil dated 26.12.2023 issued by the Superintendent(Admn).
Annexure A-1(v): True copy of the Letter F. No. II/(24)/OTH/26/2023-Accts/841 dated 31.10.2023 issued by the Administrative Officer. Annexure A-1(w): True copy of the Letter C. No.II/24/9/2022 Accts.CCP dated 30.11.2023 issued by the Jt. Commissioner.
Annexure A-1(x): True copy of the Letter F No. II/(24)/OTH/26/2023- ACCTS/2023 dated 19.12.2023 issued by the Administrative Officer. Annexure A-2:True copy of the OM F. No. 6/37/98/-IC dated 21.04.2004 issued by the Ministry of Finance.
Annexure A-3: True copy of the OM F No. 6/82/E.(J)(B) /91 dated 28.02.2003 issued by the Ministry of Finance.
Annexure A-4: True copy of the Office Order No. DG/GSI/Up-gradation/ Asst Geophy (Instrn) 2002-2004 /198 dated 18.08.2004 issued by the DG GSI. Annexure A-5: True copy of the order dated 17.01.2012 in O.A. No. 86/2008 of Mumbai Bench of this Hon'ble Tribunal.
Annexure A-6: True copy of the judgment dated 03.05.2023 of Hon'ble High Court of Kolkata in WP CT No. 21/2015.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 145 Annexure A-7: True copy of the Letter F No. C-18011/ ASHISCHAKRABORTY/2009/VNL dated 22.09.2023 issued by the CBDT. Annexure A-8: True copy of the judgment dated 08.12.2023 in W.P. No. 9649/2012 of the Hon'ble High Court of Mumbai.
Annexure A-9: True copy of the order dated 05.12.2023 in O.A. No. 323/2012 & 345/2021of the Mumbai Bench of the Tribunal.
Annexure A-10: True copy of the Order dated 16.2.2022 in O.A. Nos. 884/2017 and connected cases of this Hon'ble Tribunal.
Annexure A-11: True copy of the representation dated 3.10.2023 submitted by the 1st applicant.
Annexure A-12: True copy of the Office order F. No. 50/59/98-Ad.I dated 27.7.1998 issued by the Director, Ministry of Finance. Annexure A-13 - True copy of the judgment dated 28.2.2025 of the Hon'ble Supreme Court in Special Leave Petition (Civil) Diary No(s). 59005/2024. Annexure R1 - True copy of the CBEC's letter F. No. A-26017/65/2003- Ad.IIA(Pt.) dated 11.5.2004.
Annexure R2 - True copy of the notes of Dept of Revenue at page 69-73/N in file No. A 26017/65/2003-Ad.II(A) dated 28.9.2017 mentioning relevant portion of 6th Pay Commission report.
Annexure R3 - CBIC's letter F.No.A-26017/65/2003-Ad.IIA dated 25.7.2023. Annexure R4 - True copy of the order dt. 19.9.2008 in OA 441 of 2005 of Jabalpur CAT.
Annexure R5- True copy of the observations of DoE dated nil. Annexure R6 - True copy of the brief note of the DoE dated nil. O.A. 41/2024
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 146 Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2008, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 147 Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15:True copy representation dated 01.06.2023, submitted by the first applicant.
Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the order dated 22.12.2023, issued from the office of the 5th respondent.
Annexure A17(b): True copy of the order GEXCOM/III/ (20)/178/2023- Accts/3543/23, dated 10.11.2023 issued by the 4th respondent. Annexure A17 (c): True copy of the order No. II/(24)/37/2023-Estt-O/o COMMR-CUS-COCHIN, dated 02.11.2023, issued by the 6th respondent. Annexure A17 (d):True copy of the order C No. II/24/09/2022Accts.CCP, dated 08.11.2023 issued by the 5th respondent.
Annexure A17 (e): True copy of the order C No. II/24/09/2022Accts.CCp/2238/23, dated 30.11.2023, issued by the 5th respondent.
Annexure A17 (f): True copy of the order No. GEXCOM/III/(20)/178/2023- Accts, dated 01.12.2023, issued by the 4th respondent. Annexure A17 (g): True copy of the order F No. 543/08/2020-21 Admn Cus dated 11.10.2023, issued from the office of the 6th respondent. Annexure A17 (h): True copy of the order No. IGEXCOM/III/(20)/178/2023- Accts/3238/23, dated 19.10.2023, from the office of the 4h respondent. Annexure A17 (i): True copy of the order No. GEXCOM/III/(20)/178/2023- Accts, dated 18.12.2023, from the office of the 4 th respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 148 Annexure A17 (j): Order C No. II/24/09/2022.CCP, dated 17.10.2023, from the office of the 5h respondent.
Annexure A17 (k): True copy of the order No. I/1480099/2023, dated 13.10.2023 issued from the office of the 8th respondent. Annexure A18:True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743,dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure R1 - True copy of the notes of Dept of Revenue at page 69-73/N in file No. A 26017/65/2003-Ad.II(A) dated 28.9.2017 mentioning relevant portion of 6th Pay Commission report.
Annexure R2 - True copy of the CBEC's letter F. No. A-26017/65/2003- Ad.IIA(Pt.) dated 11.5.2004.
Annexure R3 - True copy of CBIC's letter F.No.A-26017/65/2003-Ad.IIA dated 25.7.2023.
Annexure R4 - True copy of the order dt. 19.9.2008 in OA 441 of 2005 of Jabalpur CAT.
Annexure R5- True copy of DoE observations on pay parity matters w.e.f.
01.01.1986.
Annexure R6 - True copy of the brief note of DoE.
O.A. 79/2024 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3rd respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 149 Annexure A17 (a): True copy of the relevant portion of the Order No. GEXCOM/III/(20)/178/2023-Accts/3371/23, dated 02.11.2023 issued by the 4th respondent.
Annexure A17(b): True of the copy Order No.III/(20)/3003/2021-ACCTS-O/o CMMR-CGST- THIRUVANANTHAPURAM, dated 10.11.2023 issued by the 7th respondent.
Annexure A17(c): True copy of the Order No.III/(20)/3003/2021-ACCTS-O/o CMMR-CGST-THIRUVANANTHAPURAM, dated 08.01.2024, issued by the 7th respondent.
Annexure A17(d): True copy of the Order C No. II/24/09/2022Accts.CCP, dated 23.11.2023, issued by the 5th respondent.
Annexure A17 (e): True copy of the Order No. 'Nil', dated 'Nil', issued from the office of the 4th respondent.
Annexure A17 (f): True copy of the Order No. GCCO/II/(39)/88/2023-ADMN- O/o CC-CGST-ZONE-THIRUVANANTHAPURAM/3698/2023 dated 11.12.2023, issued by the 4h respondent.
Annexure A17 (g): True copy of the order Order No. II/(24)/GR B/77/2023- ESTT-O/o COMMR-CGST-ZONE-THIRUVANANTHAPURAM, dated 13.10.2023, issued by the 7th respondent.
Annexure A17(h): True copy of the order F No. 543/08/2020-21 Admn Cus, dated 11.10.2023, issued by the 6th respondent. Annexure A17(i): True copy of the order No. GCCO/II/(39)/88/2023-ADMN -O/o CC-CGST-ZONE-THIRUVANANTHAPURM/3613/2023, dated 23.11.2023, issued by the 4th respondent.
Annexure A17(j): True copy of the order C No. II/24/09/2022 Accts.CCP/2238/23, dated 30.11.2023, issued by the 5th respondent.
Annexure-A17(k): True copy of the order C No. II/24/09/2022Accts.CCP/2385/23, dated 22.12.2023, issued by the 5 th respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 150 Annexure-A1: A chart illustrating the service details of the applicants Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No.A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003 issued by the 2nd respondent.
Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2008, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No. 13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench. Annexure A15: True copy representation dated 08.11.2023, submitted by the first applicant.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 151 Annexure A18:True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/4743 dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure R1:- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report Annexure R2:- True copy of the CBEC's letter F.No.A-26017/65/2003-Ad.II A (Pt.)dated 11/05/2004 Annexure R3:- CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023 Annexure R4:- True copy of the order dt. 19.09.2008 in OA 441 of 2005 of Jabalpur CAT Annexure R5:- True copy of the observations of DoE Annexure R6:- True copy of the brief note of the DoE O.A. 139/2024 Annexure A-4: A true copy of O.M F. No.6/37/98-IC dated 21.04.2004 issued by the MoF, Dept of Expenditure Annexure A-5: A true copy of the Order F. No. A-26017/65/2003-Ad. II- A(Pt.) dated 11.05.2004 issued by the MoF, DOR, CBEC Annexure A-17(a): A true copy of the reply F. No. S43/08/2020-21 Admn. Cus. dated 11.10.2023 received from the office of the Commissioner of Customs, Cochin.
Annexure A-17(b): A true copy of the reply F. No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 22.12.2023 received from the office of the Commissioner of Customs, Cochin.
Annexure A-17(c): A true copy of the reply F. No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 09.01.2024 received from the office of the Commissioner of Customs, Cochin.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 152 Annexure A-17(d): A true copy of the reply No. 1750319/2024 dated 13.02.2024 received from the office of the Commissioner of Customs, Cochin. Annexure A-17(e): A true copy of the reply F. No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 21.02.2024 received from the office of the Commissioner of Customs, Cochin.
Annexure A-17(f): A true copy of the reply dated 28.02.2024 received from the office of the Commissioner of Customs, Cochin.
Annexure A-17(g): A true copy of the reply C No. II/24/09/2022 Accts. CCP dated 23.11.2023 received from the office of the Commissioner of Customs (Preventive), Cochin Annexure A-17(h): A true copy of the reply C No. II/24/09/2022 Accts. CCP dated 02.02.2024 received from the office of the Commissioner of Customs (Preventive), Cochin Annexure A18-:A true copy of the letter A-26017/65/2003-Ad.IIA dated 25.07.2023 together with enclosure thereto dated 11.5.2004 issued by the MoF, DOR, CBIC.
Annexure A1:A tabulation showing the service particulars of applicants Annexure A2:True copy of the Office Order No. 197/1998 dated 27.07.1998 of the MoF, DOR Annexure A3:A true copy of the report of the Committee dated 31.07.1998 Annexure A6: A true copy of the O.M F. No.6/82/E.III(B)/91 dated 28.02.2003 issued by the DoE, MoF.
Annexure A7: A true copy of the Railway Board Order RBE No.48/2003 dated 07.03.2003 Annexure A8:A true copy of the Office Order F. No. II/2(38)/2004-Estt. dated 20.04.2005 issued by the Ministry of Home Affairs. Annexure A9:A true copy of the judgment of the Hon'ble High Court of Kerala DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 153 in WP (C) No.22276 of 2007 dated 27.03.2012 Annexure A10: A true copy of the Order of the Hon'ble Supreme Court in (CC1997/2013) dated 25.02.2013 Annexure A11: A true copy of the Order of the Hon'ble Supreme Court dated 01.08.2013 in Review Petition No. 1494/2013 in SLP No.9832/2013 Annexure A12: A true copy of the judgment of the Hon'ble High Court of Delhi in W.P (C) No. 1523/2016 dated 18.12.2019 Annexure A13: A true copy of the Order of the Hon'ble Supreme Court in SLP (C) No.13818 of 2020 dated 08.01.2021 Annexure A14:A true copy of the Order of the Hon'blePrincipal Bench of the Tribunal dated 03.02.2022 in O.A No.763 of 2015 Annexure A15: A true copy of the order of the Hon'bleMumbai Bench of the Tribunal dated 17.01.2012 in O.A No.86/2008.
Annexure A16: A true copy of the representation dated 22.01.2024 submitted by the 1st applicant.
Annexure A19: A true copy of the letter F. No. C-18011/ASHISCHAKRABORTY/2009/VNL/4743 dated 22.09.2023 issued by the CBDT Annexure A20: A true copy of the judgment of the Hon'ble High Court of Mumbai dated 08.12.2023 in WP No.9649 of 2012.
Annexure A21: A true copy of the judgment of the Hon'ble High Court of Kerala dated 16.01.2024 in OP (CAT) Nos. 1/2023, 139/2023, 132/2023, 133/2023, 167/2023, 173/2023 and 175/2023 Annexure A22: A true copy of the common order of the Hon'ble Hyderabad Bench of the Tribunal dated 09.01.2024 in O.A. Nos. 21/1089/2019, 1088/2019, 987/2019, 1026/2019, 1027/2019, 1084/2019, 1085/2019, 1086/2019, 1087/2019, 212/2020 and 213/2020 DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 154 Annexure R-1:- True copy of Order dated 19th September, 2008 of Hon'ble Central Administrative Tribunal, Jabalpur Bench in O.A No. 441 of 2005 Annexure R-2:-True copy of letter FNo.26017/65/2003-Ad.IΙΑ dated 25.07.2023 along with enclosure dt 11.05.2004.
O.A. 145/2024 Annexure A1: A chart illustrating the service details of the applicants. Annexure A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 155 Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy representation dated 05.06.2023, submitted by the first applicant.
Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17(a): Order No. II/(24)/GR B/77/2023-ESTT-O/o COMMR-CGST- THIRUVANANTHAPUR- AM, dated 13.10.2023, issued by the 9th respondent. Annexure A17 (b): Order C.No. II/24/09/ 2022Accts. CCP/2238/23, dated 30.11.2023 issued by the 6th respondent.
Annexure A17(c): Order No. GEXCOM/III/(20)/178/ 2023-Accts, dated 01.12.2023, issued from the office of the 4th respondent. Annexure 17(d): Order No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN dated 02.11.2023 issued by the 7th respondent.
Annexure A17(e): Office order No. GEXCOM/III/(20)/ 18/2023-Accts/3381/23, dated 02.11.2023, issued from the office of the 4th respondent. Annexure A17 (f): Order No. III/(20)/3003/2021-ACCTS-O/o COMMR-CGST- THIRUVANANTHAPU- RAM, dated 08.01.2024, issued by the 9th respondent. Annexure A17 (g): Order No. II/(24)/37/2023-ESTT-O/o COMMR-CUS-COCHIN, dated 22.12.2023, issued by the 7th respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 156 Annexure A17 (h): Order No. II/24/09/2022Accts.CCP, dated 23.11.2023, issued by the 6th respondent.
Annexure A17 (i): Order No. GEXCOM/III/(20)/178/ 2023-Accts/737/2023, dated 18.12.2023, issued by the 4th respondent. Annexure A17 (j): Order C No. II/24/09/2022, dated 22.12.2023, issued by the 6th respondent.
Annexure A17 (k): Order No. 188/2023, dated 19.10. 2023, issued from the office of the 8th respondent.
Annexure A17 (l): Order No. 208/2023, dated 'Nil', issued from the office of the 8th respondent.
Annexure A17 (m): Order F No. II/(24)/OTH/26/2023-ACCTS/159, dated 30.01.2024, issued from the office of the 10th respondent. Annexure A17 (n): Order F No. II/(24)/OTH/26/2023-ACCTS, dated 30.01.2024, issued from the office of the 10th respondent.
Annexure A17 (o): Order F No. II/(24)/OTH/26/2023-ACCTS/1606, dated 20.10.20234, issued from the office of the 10th respondent. Annexure A17 (p): Order F No. II/(24)/OTH/26/2023-ACCTS/612, dated 20.10.2023, issued from the office of the 10th respondent. Annexure A17 (q): Order F No. II/(24)/OTH/26/2023-ACCTS/1059, dated 19.12.2023, issued from the office of the 10th respondent. Annexure A17 (r): Order F No. II/(24)/OTH/26/2023-ACCTS/1062, dated 19.12.2023, issued from the office of the 10th respondent. Annexure A17 (s): Order F No. II/(24)/OTH/26/2023-ACCTS/626, dated 20.10.2023, issued from the office of the 10th respondent. Annexure A18: True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 157 the Central Board of Direct Taxes.
Annexure-R4 (a):- True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report. Annexure-R4 (b):- True copy of the CBEC's letter F.No.A-26017/65/2003- Ad.IIA(Pt.)dated11/05/2004.
Annexure-R4(c):- True copy of CBIC's letter F.No.A-26017/65/2003-Ad.II A dated25/07/2023.
Annexure-R4(d):- True copy of the order dated 19.09.2008 in OA 441 of 2005 ofJabalpurCAT.
Annexure-R4 (e):- True copy of DoE. observations regarding pay parity w.e.f. 1.1.1986 Annexure-R4(f):- True Copy of Brief Note of DoE O.A. 164/2024 Annexure A-1(a) True copy of the Letter No. III/(20)/3003/2021-ACCTS-O/o COMMR-CGST- Thiruvananthapuram dated 8.1.2024 issued by the Addl. Commissioner Annexure A-1(b): True copy of the Letter No. GEXCOM/III/(20)/178/2023- Accts/384 dated 27.2.2024 issued by the Addl. Commissioner (P&V). Annexure A-1(c): True copy of the Letter F. No. II/(24)/OTH/26/2023-Accts/35 dated 10.1.2024 issued by the Administrative Officer. Annexure A-1(d): True copy of the Letter F. No. II/(24)/OTH/26/2023- ACCTS/160 dated 31.1.2024 issued by the Administrative Officer. Annexure A-1(e): True copy of the Letter No. GEXCOM /III/(20)/178/2023- Accts-O/o Pr COMMR-CGST-Kochi dated 25.1.2024 issued by the Addl. Commissioner (P&V).
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 158 Annexure A-1(f): True copy of the Letter No. Nil dated 9.2.2024 issued by the Chief Accounts Officer (Audit).
Annexure A-2: True copy of the OM F. No. 6/37/98/-IC dated 21.04.2004 issued by the Ministry of Finance.
Annexure A-3: True copy of the OM F No. 6/82/Ε.III (B)/91 dated 28.02.2003 issued by the Ministry of Finance.
Annexure A-4. True copy of the Office Order No. DG/GSI/Up-gradation/Asst Geophy (Instrn) 2002-2004/198 dated 18.08.2004 issued by the DGGSI Annexure A-5: True copy of the order dated 17.01.2012 in O.A. No. 86/2008 of Mumbai Bench of this Hon'ble Tribunal.
Annexure A-6: True copy of the judgment dated 03.05.2023 of Hon'ble High Court of Kolkata in WP CT No. 21/2015.
Annexure A-7: True copy of the Letter F No. C-
18011/ASHISCHAKRABORTY/2009/VNL dated 22.09.2023 issued by the CBDT Annexure A-8: True copy of the judgment dated 08.12.2023 in W.P. No. 9649/2012 of the Hon'ble High Court of Mumbai.
Annexure A-9: True copy of the order dated 05.12.2023 in O.A. No. 323/2012 & 345/2021 of the Mumbai Bench of the Tribunal.
Annexure A-10: True copy of the Order dated 16.2.2022 in O.A. Nos. 884/2017 and connected cases of this Hon'ble Tribunal.
Annexure A-11: True copy of the representation dated 1.1.2024 submitted by the 1st applicant.
Annexure A-12: Truecopy of the Office order F. No. 50/59/98-Ad.I dated 27.7.1998 issued by the Director, Ministry of Finance. Annexure R1: True copy of the CBEC's letter F.No.A-26017/65/2003-Ad.II A (Pt.)dated 11/05/2004 DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 159 Annexure R2: True copy of the notes of Dept of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning relevant portion of 6th pay commission report Annexure R3:- CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023 Annexure R4:- True copy of the order dt. 19.09.2008 in OA 441 of 2005 of Jabalpur CAT Annexure R5:- True copy of the observations of DoE Annexure R6:- True copy of the brief note of the DoE O.A. 458/2024 Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 160 Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11: True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy representation dated 18.12.2023, submitted by the 3rd applicant.
Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the communication No. II/(24)/37/2023-Estt- O/o COMMR-CUS-COCHIN, dated 09.01.2024 issued by the 6 th respondent to the 3rd applicant.
Annexure A17(b) : True copy of the order No. II/(24)/37/2023-Estt-O/o COMMR-CUS-COCHIN, issued by the 6th respondent to the 4th applicant. Annexure A18: True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743,dated 22.09.2023 issued by the Central Board of Direct Taxes.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 161 Annexure A19: True copy of the Judgment of the Hon'ble High Court of Telangana in WP No. 10490 of 2024, dated 09.08.2024, downloaded from the official website of High Court of Telangana.
Annexure R1:True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: Observations of Department of Expenditure on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations Annexure R6: A brief note of the DoE on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations O.A. 474/2024 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure-A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 162 Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.200e3, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15:True copy representation dated 01.06.2023, submitted by the first applicant.
Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A17 (a): True copy of the communication No. II/(24)/37/2023-ESTT-
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 163 O/o COMMR-CUS-COCHIN issued from the office of the 6th respondent. Annexure A17(b): True copy of the communication dated 10.01.2024 issued by the 4th respondent.
Annexure A17 (c): True copy of the communication No. III/(20)/3003/2021- ACCTS-O/o COMMR-CGST-THIRUVANANTHAPURAM, dated 10.11.2023, issued from the office of the 8th respondent.
Annexure A17 (d): True copy of the communication C No. II/24/09/2022Accts.CCP/201/24, dated 02.02.2024 issued from the office of the 5th respondent.
Annexure A17 (e): True copy of the communication No. II/20/3003/2021Accts.-O/o COMMR-CGST-THIRUVANANTHAPURAM, dated 08.01.2024, issued from the office of the 8th respondent. Annexure A17 (f): True copy of the communication No. GADT/II/ (39)/29/2020-ADMN-CGST-AUD CIR-TVM-AUT-KOCHI, dated 07.02.2024, issued from the office of Central Tax & Central Excise, AUDIT Circle-I, Thiruvananthapuram.
Annexure A17 (g): True copy of the communication No. GADT/II/ (39)/29/2020-ADMN-CGST-AUD CIR-TVM-AUT-KOCHI, dated 20.02.2024, issued from the office of Central Tax & Central Excise, AUDIT Circle-I, Thiruvananthapuram.
Annexure A17 (h): True copy of the communication O C No. 506/2024, dated 22.03.2024, from the office of the 8th respondent. Annexure A17 (i): True copy of the communication O C No. 507/2024, dated 22.03.2024, from the office of the 8th respondent. Annexure A17 (j): True copy of the communication No. GEXCOM/III/ (20)/178/2023-ACCTS-O/o Pr COMMR-CGST-KOCHI, dated 25.01.2024, issued from the office of the 4h respondent.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 164 Annexure A17 (k): True copy of the communication, dated 27.02.2024 issued from the office of the 4th respondent.
Annexure A17(l): True copy of the communication No. GEXCOM/III/ (20)/178/2023-Accts/3462/23, dated 02.11.2023, issued from the office of the 4th respondent.
Annexure A17(m): True copy of the communication C No. II/24/09/2022 Accts. CCP, dated 22.12.2023, issued from the office of the 5 th respondent.
Annexure A18:True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A19:True copy of the Judgment of the Hon'ble High Court of Telangana in WP No. 10490 of 2024, dated 09.08.2024, downloaded from the official website of High Court of Telangana.
Annexure R4(a):True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R4(b): True copy of the CBEC's Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R4(c): True copy of the CBIC's letter F.No.A-26017/65/2003-Ad.II A dated 25/07/2023 Annexure R4(d): True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT.
Annexure R4(e): True copy of DoE. observations regarding pay parity with effect from 01.01.1986.
Annexure R4(f): True copy of brief note of the DoE DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 165 O.A. 493/2024 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II-a (Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 3rd respondent.
Annexure A1: A chart illustrating the service details of the applicants'. Annexure A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10:True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2008, dated 17.01.2012.
DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 166 Annexure A12:True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy representation dated 20.01.2021, submitted by the first applicant.
Annexure A17 (a): True copy of the Communication C No. II/24/09/2022- Accts.CCP/452/24, dated 05.03.2024 issued by the 5th respondent. Annexure A17 (b): True copy of the Communication No. II/(24)/37/2023- ESTT-O/o COMMR-CUS-COCHIN, dated 21.02.2024 issued from the office of the 6th respondent.
Annexure A17(c): True copy of the Communication dated 04.04.2024, issued by the 7th respondent.
Annexure 17(d): True copy of the Communication No. II/(24)/GR B/77/2023-ESTT-O/o COMMR-CGST-THIRUVANANTHAPURAM, dated 13.10.2023 issued by the 8th respondent. In Anneure A17(d) the 6 th applicant is at Sl. No. 22.
Annexure A17(e):True copy of the Communication No. II/(24)/37/2023- ESTT-O/o COMMR-CUS-COCHIN, issued from the office of the 6th respondent.
Annexure A17(f): True copy of the Communication No. GEXCOM /III/ (20)/178/2023-Accts/3370.23, dated 02.11.2023 issued from the office of the 4th respondent.
DEEPA S 2025.12.03 15:14:37+05'30'
O.A.Nos.201 of 2017 & 202 of 2017 167
Annexure A18:True copy of the communication F.No. C-
18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A19: True copy of the Judgment of the Hon'ble High Court of Telangana in WP No. 10490 of 2024, dated 09.08.2024, downloaded from the official website of High Court of Telangana.
Annexure R1(a):True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R1(b): True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R1(c): True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R1(d): True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R1(e): Observations of Department of Expenditure on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations Annexure R1(f): A brief note of the DoE on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations O.A. 71/2025 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II-a (Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 168 25.07.2023, issued by the 3rd respondent.
Annexure A17: True copy of the communication dated 04.04.2024, issued from the office of the 5th respondent.
Annexure A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III (B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11: True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated DEEPA S 2025.12.03 15:14:37+05'30' O.A.Nos.201 of 2017 & 202 of 2017 169 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15 (a): True copy representation dated 12.03.2024, submitted by the first applicant.
Annexure A15 (b): True copy representation dated 23.01.2025, submitted by the second applicant.
Annexure A18: True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A19: True copy of the Judgment of the Hon'ble High Court of Telangana in WP No. 10490 of 2024, dated 09.08.2024, downloaded from the official website of High Court of Telangana.
Annexure R1:True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: Observations of Department of Expenditure on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations Annexure R6: A brief note of the DoE on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations ************ DEEPA S 2025.12.03 15:14:37+05'30'