Central Administrative Tribunal - Cuttack
Debi Prasanna Das vs Central Excise And Customs on 25 June, 2025
1 O.A.No. 260/00068 of 2024
CENTRAL ADMINISTRATIVE TRIBUNAL
CUTTACK BENCH, CUTTACK
O.A.No. 260/00068 of 2024
Reserved on 20.06.2025 Pronounced on 25.06.2025
CORAM:
THE HON'BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)
THE HON'BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)
1. Shri Debi Prasanna Das, aged about 56 years, son of Sri
Bimal Prasanna Das, presently working as Assistant
Commissioner, Office of the Chief Commissioner, GST,
Central Excise & Customs, Bhubaneswar Zone, Rajaswa
Vihar, Bhubaneswar-751007.
2. Shri Surendra Kumar Sethy, aged about 56 years, son of
Late Maheswar Sethy, presently working as Assistant
Commissioner, office of the Commissioner, Customs
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar-751007.
3. Shri Utchhaba Nanda Behera aged about 58 years, son of
Sankar Behera, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Central Excise Rourkela Commissionerate, Rourkela.
4. Shri Ratana Kumar Roul, aged about 54 years, son of Late
Sanand Roul, presently working as Superintendent, office
of the Commissioner, CGST & Central Excise, Audit
Commissionerate, Rajaswa Vihar, Bhubaneswar-751007.
5. Shri Anil Kumar Tirkey, aged about 55 years, son of Late
Anand Tirkey, presently working as Assistant
Commissioner, office of the Principal Commissioner,
CGST & Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar, Bhubaneswar, 751007.
6. Shri Sidhartha Sankar Behera, aged about 52 years, son
of Late Chakradhar Behera, presently working as
Assistant Director, office of the Pr. Additional Director
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
2 O.A.No. 260/00068 of 2024
General, NACIN, Zonal Training Centre, 36 Satya Nagar,
Bhubaneswar.
7. Shri Abhaya Sankar Mishra aged about 61years, son of
Late S.B.Mishra, Assistant Commissioner, (retired),
Present Address-403/A2, LIC Jeevan Anand Apartment,
Khandagiri,Bhubaneswar-751030.
8. Shri Satya Prasanna Rath, aged about 57 years, son of
Late Sudarsan Rath, presently working as
Superintendent/Authorised Officer (IDICO SEZ BBSR),
office of the Chief Commissioner , GST, Central Excise &
Customs ,Bhubaneswar Zone,Bhubaneswar,-751007
9. Shri Somanath Satapathy aged about 57 years, son of
Late Lingaraj Satapathy, presently working as
Superintendent, office of the Commissioner Audit
Commissionerate, GST & Central Excise, Bhubaneswar,
751007.
10. Shri Ranjit Kumar Mohanty, aged about 58 years, son of
Sri Anil Kumar Mohanty, presently working as Assistant
Commissioner, office of the Principal Commissioner CGST
& Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar, Bhubaneswar, 751007.
11. Shri Sukanta Jali, aged about 56 years, son of Laxmi Dhar
Jali, presently working as Assistant Commissioner, office
of the Commissioner, Customs (Preventive)
Commissionerate, Rajaswa Vihar, Bhubaneswar, 751007.
12. Shri Ramesh Sabar, aged about 58 years, son of
Late Tadu Sabar, presently working as Assistant
Commissioner, office of the Commissioner, Appeals
Commissionerate, Rajaswa Vihar, Bhubaneswar-751007
13. Shri Biswanath Mallik, aged about 53 years, son of
Late Narahari Mallik, presently working as Assistant
Commissioner, office of the Commissioner, Appeals
Commissionerate, GST Bhawan, Old Dhamtari Road,
Tikrapada, Raipur, Chhattisgarh.
14. Shri Dillip Kumar Swain, aged about 58 years, son of Late
Gouranga Charan Swain, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
3 O.A.No. 260/00068 of 2024
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007.
15. Shri Prakash Chandra Dhal, aged about 56 years, son of
Amarendra Dhal, presently working as Superintendent,
office of the Chief Commissioner, GST, Central Excise &
Customs, Bhubaneswar Zone, Bhubaneswar,-751007.
16. Shri Sribatsa Mahapatra, aged about 56 years, son of Late
Banshidhar Mahapatra, presently working as
Superintendent, office of the Chief Commissioner, GST,
Central Excise & Customs, Bhubaneswar Zone, Rajaswa
Vihar,Bhubaneswar-7.
17. Shri Ghanashyam Mallik, aged about 59 years, son
of Late Narayan Mallik, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007.
18. Shri Surendra Kumar Patra aged about 58 years son of
Shri Bansidhar Patra, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007.
19. Shri Dillip Kumar Bera aged about 52 years, son of Shri
Dinabandhu Bera, Superintendent, presently working as
Superintendent, office of the Principal Commissioner
GST,Central Excise, Bhubaneswar Commissionerate
Rajaswa Vihar,Bhubaneswar-7.
20. Shri Bibhudatta Tripathy, aged about 53 years, son of Sri
Bairagi Charan Tripathy, presently working as
Superintendent, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007.
21. Shri Sudhira Kanta Sahoo, aged about 58 years, son of
Late Shesha Deva Sahoo, presently working as Assistant
Commissioner, office of the Principal Commissioner, GST
& Central Excise, Bhubaneswar Commissionerate
Rajaswa Vihar, Bhubaneswar-751007
22. Shri Puspendu Kumar Mohanty, aged about 58 years, son
of Late Gajendra Nath Mohanty, presently working as
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
4 O.A.No. 260/00068 of 2024
Assistant Commissioner, office of the Commissioner,
Customs (Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar.
23. Shri Raghunath Behera, aged about 57 years, son of Late
Krushna Chandra Behera, presently working as
Superintendent, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007
24. Shri Basudeb Sahoo, aged about 58 years, son of Late
Shyam Sundar Sahoo, presently working as
Superintendent, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007
25. Smt. Anita Mohini, aged about 54 years, daughter of
Narasingha Panda, presently working as
Superintendent, office of the Commissioner, Customs
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar-751007
26. Shri Susil Kumar Samantray, aged about 55 years, son of
Late Kailash Chandra Samal, presently working as
Superintendent, office of the Principal Commissioner,
CGST & Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar, Bhubaneswar, 751007.
27. Shri Subash Chandra Mohanty, aged about 58 years, son
of Late Loknath Mohanty, presently working as
Superintendent, office of the Commissioner, Appeals
Commissionerate, Rajaswa Vihar, Bhubaneswar-751007
28. Shri Mirza Sahid Baig, aged about 53 years, son of Shri
Mirza Sohaib Baig, presently working as Assistant
Commissioner, office of the Principal Commissioner,
CGST & Central Excise, Raipur Commissionerate, Raipur,
At- Dhamtari Road, Tikrapara, Raipur,Chattisgarh-
492001.
29. Shri Sarbeswar Nayak, aged about 55 years, son of
Late Dhaneswar Nayak, presently working as Assistant
Director, office of the Pr. Additional Director General,
NACIN Zonal Training Centre, 36 Satya Nagar,
Bhubaneswar.
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
5 O.A.No. 260/00068 of 2024
30. Smt. Rashmi Rekha Nanda, aged about 56 years,
daughter of Jugal Kishore Nanda, presently working as
Assistant Commissioner, office of the Chief
Commissioner, GST, Central Excise & Customs,
Bhubaneswar Zone, Rajaswa Vihar, Bhubaneswar.
31. Shri Basista Majhi, aged about 55 years, son of Machindra
Majhi, presently working as Assistant Commissioner,
office of the Commissioner, CGST & Central Excise,
Audit Commissionerate, Rajaswa Vihar, Bhubaneswar-
751007
32. Shri Manoj Kumar Rout, aged about 55 years, son of
Late Sridhar Rout, presently as Superintendent(
Retired), residing at 21, Ekamra Villa, Jaydev Vihar,
Bhubaneswar-751015
33. Shri Prafulla Kumar Behera aged about 55 years, son of
Shri Jagabandhu Behera, presently working as Assistant
Commissioner, office of the Principal Commissioner
GST,Central Excise, Bhubaneswar Commissionerate
Rajaswa Vihar,Bhubaneswar-7.
34. Shri Sandeep Kumar Jena aged about 55 years, son of
Late Rasananda Jena, presently working as
Superintendent, office of the Chief Commissioner, GST,
Central Excise & Customs, Bhubaneswar zone, Rajaswa
Vihar, Bhubaneswar-7.
35. Shri Subhendra Pattnaik, aged about 56 years, son of Late
Kamdev Pattnaik, presently working as Superintendent,
office of the Commissioner, Customs (Preventive)
Commissionerate, Rajaswa Vihar, Bhubaneswar-751007.
36. Shri Basanta Kumar Naik, aged about 56 years, son of
Late Late Golak Chandra Naik, presently working as
Superintendent, office of the Commissioner, Customs
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar- 751007.
37. Shri Mohan Behera aged about 58 years, son of Late
Raibar Behera, presently working as Assistant
Commissioner, office of the Principal Commissioner GST,
Central Excise, Bhubaneswar Commissionerate, Rajaswa
Vihar,Bhubaneswar-7.
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
6 O.A.No. 260/00068 of 2024
38. Shri Laxmi Narayan Tripathy, aged about 56 years, son of
Bipin Bihari Tripathy, presently working as Assistant
Commissioner, office of the Principal Commissioner,
CGST & Central Excise, Raipur Commissionerate, Raipur,
At- Dhamtari Road,Tikrapara, Raipur,Chattisgarh-
492001.
39. Shri Dwarikanath Biswal, aged about 52 years, son of
Late Darshan Kumar Biswal, presently working as
Superintendent, office of the Commissioner, Audit
Commissionerate C.R.Building, Rajaswa Vihar,
Bhubaneswar,Odisha-751007.
40. Shri Birendra Kumar Mohanty, aged about 58 years, son
of Late Harihar Mohanty, presently working as
Superintendent, office of the Chief Commissioner, GST,
Central Excise & Customs, Bhubaneswar Zone, Rajaswa
Vihar, Bhubaneswar-7.
41. Shri Adhir Kumar Das aged about 55 years, son of Late
Banshi Dhar Das, presently working as Superintendent,
office of the Chief Commissioner, GST,Central Excise &
Customs, Bhubaneswar zone, Rajaswa Vihar,
Bhubaneswar-7.
42. Shri Shridhar Kumar Nayak, aged about 52 years, son of
Late Damodar Nayak, presently working as
Superintendent, office of the Audit Commissionerate
C.R.Building, Rajaswa Vihar, Bhubaneswar,Odisha-
751007
43. Shri Hadu Bandhu Sahoo, aged about 56 years, son of
Late Late Damodar Sahoo, presently working as
Superintendent, office of the Principal Commissioner
GST,Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar,Bhubaneswar-7.
44. Shri Dilip Kumar Mohapatra aged about 54 years, son of
Late Adait Prasad Mohapatra, presently working as
Superintendent, office of the Commissioner (Appeals),
Appeals Commissionerate, GST, Central Excise &
Customs, Bhubaneswar.
45. Shri Manoj Kumar Pattanayak, aged about 54 years, son
of Premananda Pattanayak, presently working as
Assistant Commissioner, office of the Solapur CGST
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
7 O.A.No. 260/00068 of 2024
Division, Plot No.3,Opp.Kfinara Hotel, Hotgi Road,
Solapur, Under Pune-II CGST Commissionerate, GST
Bhavan, 1st Floor, Sassoon Road, Pune-411001.
46. Shri Debendra Kumar Behura, aged about 58 years, son
of Late Gangadhar Behura, presently working as
Superintendent, office of the Chief Commissioner, GST,
Central Excise & Customs, Bhubaneswar Zone Rajaswa
Vihar, Bhubaneswar-751007.
47. Shri Pradipta Kumar Subudhiray, aged about 57 years,
son of Late Pramod Chandra Subudhi, presently working
as Assistant Commissioner, office of the Principal
Commissioner, CGST & Central Excise, Bhubaneswar
Commissionerate, Rajaswa Vihar, Bhubaneswar.751007.
48. Shri Dipendra Guru aged about 56 years, son of Late
Gopabandhu Guru, presently working as Superintendent,
office of the Principal Commissioner GST, Central Excise,
Bhubaneswar Commissionerate Rajaswa
Vihar,Bhubaneswar-7.
49. Shri Minaketan Barick, aged about 61 years, son of Late
Khaturam Barick, Superintendent (Retired), Present
Address-Plot No. 223/2133,Road No.4, Jagannath Nagar,
Bhubaneswar-751010.
50. Shri Taranisen Sethi aged about 59 years, son of Shri
Padma Lochan Sethi, presently working as
Superintendent, office of the Principal Commissioner
GST,Central Excise, Bhubaneswar Commissionerate
Rajaswa Vihar,Bhubaneswar-7.
51. Shri Balaram Jena aged about 59 years, son of Shri
Duryodhan Jena, Superintendent (Retd.), Present of At
Plot No.360/1,Kharavela Complex, Chidananda Bihar,
PO.Aiginia, Bhubaneswar 751019.
52. Shri Ashwini Kumar Sahoo, aged about 53 years, son of
Gaurang Charan Sahoo, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Central Excise Rourkela Commissionerate, Rourkela.
53. Shri Prasanta Kumar Panda aged about 68 years, son of
Late Jutibahan Panda, Superintendent (Retd.), Present of
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
8 O.A.No. 260/00068 of 2024
At/PO Tamando, Plot No.607/1347 near Jagannath
temple, Bhubaneswar 751028.
54. Shri Surya Narayan Acharya aged about 56 years, son of
Shri Madhusudan Acharya, presently working as
Superintendent, office of the Principal Commissioner
GST, Central Excise,Bhubaneswar Commissionerate
Rajaswa Vihar, Bhubaneswar-7.
55. Shri Jagabandhu Dalai, aged about 58 years, son of Late
Jaikrishna Dalai, presently working as Assistant
Commissioner, office of the Commissioner, CGST &
Central Excise, Audit Commissionerate, Rajaswa Vihar
Bhubaneswar-751007.
56. Shri Dhruba Charan Mohanty aged about 72 years, son of
Govind Chandra Mohanty, Superintendent (Retd.),
Present Address-:At 2101/3709/4289, Samantarapur,
Old Town Bhubaneswar.
57. Shri Sisira Kumar Swain aged about 59 years, son of Late
Sampad Swain, presently working as Superintendent,
office of the Commissioner Audit Commissionerate, GST
& Central Excise, Rajaswa Vihar. Bhubaneswar,751007.
58. Shri Anjan Kumar Dhal, aged about 55 years, son of Sarat
Kumar Dhal, presently working as Superintendent, office
of the Commissioner, Customs
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar, 751007
59. Shri Jitendra Kumar Panda aged about 57 years, son of
Late Sankarsan Panda, presently working as
Superintendent, office of the Principal Commissioner
GST, Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar, Bhubaneswar-7.
60. Shri Lalit Kumar Swarnakar, aged about 53 years, son of
Bhagwat Prasad Swarnakar, presently working as
Superintendent, office of the Principal Commissioner,
CGST & Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar, Bhubaneswar, 751007.
61. Shri Himansu Kumar Padhi aged about 55 years, son of
Shri Gokulananda Padhi, presently working as
Superintendent, office of the Principal Commissioner
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
9 O.A.No. 260/00068 of 2024
GST, Central Excise, Bhubaneswar Commissionerate
Rajaswa Vihar,Bhubaneswar-7.
62. Shri Himansu Sekhar Sha, aged about 55 years, son of
Late Prana Ballav Sha presently working as Assistant
Commissioner, office of the Commissioner, Central
Goods and Service Tax(GST), GST Building Napier Town,
Jabalpur-482001
63. Shri Rajendra Kumar Swarnakar aged about 56 years,
son of Bhagwat Prasad Swarnakar, presently working as
Assistant Commissioner, office of the ICD & Customs
Circle, Raipur,I.C.D, Naya Raipur, Nawagaon, N.H. 53, Atal
Nagar,Naya Raipur, (Chhattisgarh).Commissionerate-
Customs Indore office of the Commissioner, B-Zone, 3 rd
Floor, 12/2/7 & 12/2/8, Village-Pipliya Kumar, Nipania,
Indore-452010.
64. Shri Brundaban Rath, aged about 56 years, son of
Balabhadra Rath, presently working as Assistant
Commissioner , office of the Chief Commissioner,
GST,Central Excise & Customs, Bhubaneswar Zone,
Rajaswa Vihar, Bhubaneswar-7.
65. Shri Prasant Kumar Mahapatra, aged about 53 years, son
of Bhagaban Mohapatra, presently working as Assistant
Director, office of the Pr. Additional Director General,
NACIN Zonal Training Centre, 36 Satya Nagar,
Bhubaneswar.
66. Smt. Minakshi Ray aged about 57 years, daughter of
Girish Chandra Ray, presently working as Assistant
Commissioner , office of the Principal Commissioner
GST,Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar,Bhubaneswar-7.
67. Shri Atanu Mondal, aged about 57 years, son of Late
Ashru Kumar Mondal, presently working as Assistant
Commissioner, office of the Audit Commissionerate
C.R.Building, Rajaswa Vihar, Bhubaneswar, Odisha-
751007
68. Shri Srinibash Lenka, aged about 58 years, son of Late
Biswonath Lenka, presently working as Superintendent,
office of the Commissioner, Customs
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
10 O.A.No. 260/00068 of 2024
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar-751007
69. Shri Sitaram Das, aged about 57 years, son of Late
Bidyadhar Das, presently working as Superintendent,
office of the Commissioner, Customs
(Preventive) Commissionerate, Rajaswa Vihar,
Bhubaneswar-751007
70. Shri Suvakanta Pradhan, aged about 54 years, son of Late
Kailash Chandra Pradhan , presently working as
Assistant Commissioner, office of the Commissioner,
Pune-II CGST Commissionerate, GST Bhavan, 1st Floor,
Sassoon Road, Pune-411001.
71. Shri Susmoj Kumar Mishra, aged about 53 years, son of
Suryamani Mishra, presently working as Superintendent,
office of the Principal Commissioner GST, Central Excise,
Bhubaneswar Commissionerate, Rajaswa Vihar,
Bhubaneswar-7.
72. Shri Dambarudhar Nayak aged about 55 years, son of
Shri Digambar Nayak, Assistant Commissioner (Retd.),
Present of At Shelter Chhak Post-Tulasipur, Cuttack,
753008.
73. Shri Basanta Kumar Sethy, aged about 56 years, son of
Shri Narayan Sethy, presently working as
Superintendent, office of the Principal Commissioner
GST, Central Excise, Bhubaneswar Commissionerate,
Rajaswa Vihar,Bhubaneswar-7.
......Applicants
VERSUS
1. UNION OF INDIA, represented through its Secretary to
the Govt. of India, Department of Revenue, Ministry of
Finance, North Block, New Delhi, PIN-110001.
2. Dept. of Expenditure, Ministry of Finance, North Block,
New Delhi, Represented by its Secretary, PIN-110001.
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'
11 O.A.No. 260/00068 of 2024
3. Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, North
Block, New Delhi, PIN-110001, Represented by its
Chairman.
4. Chief Commissioner, CGST, Central Excise & Customs
Bhubaneswar Zone, GST Bhawan, Rajaswa Vihar,
Bhubaneswar, PIN-751007.
5. Principal Commissioner, CGST, Central Excise & Customs
Bhubaneswar Commissionerate, GST Bhawan, Rajaswa
Vihar, Bhubaneswar, PIN-751007.
6. Commissioner, Audit Commissionerate, CGST, Central
Excise & Customs, GST Bhawan, Rajaswa Vihar,
Bhubaneswar, PIN-751007.
7. Commissioner, CGST, Central Excise & Customs Rourkela
Zone, Civil Township, Rourkela, PIN-769004.
8. Commissioner (Appeals), CGST, Central Excise &
Customs, GST Bhawan, Rajaswa Vihar, Bhubaneswar,
PIN-751007.
......Respondents
For the applicant : Mr. S.K.Ojha, Counsel
For the respondents : Mr. J.K.Nayak, Counsel
O R D E R
PRAMOD KUMAR DAS, MEMBER (A):
The facts in brief are that in terms of the Central Civil Services (Revised Pay) Rules, 1997, the pay scale of Rs. 1640-2900/- was upgraded to Rs. 5500-9000/- and the pay scale of Rs. Rs. 2000-3200/- was upgraded to Rs. 6,500-10,500/-. The pay scale of the Inspector was Rs. 1640-2900/- and the pay scale of Superintendent was at Rs. 2000- 3200/-. The applicants were continuing as Inspector and Digitally signed by RAVI KUMAR RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 12 O.A.No. 260/00068 of 2024 Superintendent at the time when the 5th CPC recommendation came into effect from 01.01.1996 vide Central Civil Services (Revised Pay) Rules, 1997. The 5th CPC pay scale was given effect to from 01.01.1996 in respect to other departments whereas, the present is concerned, the aforesaid pay scales were given effect to from 21.04.2004. Hence, the anomaly in the matter of giving effect to the aforesaid pay scales w.e.f. 21.04.2004, as it appears from the records, was the subject matter of judicial scrutiny in various Benches of the tribunal, thereafter, Hon'ble High Court as also before the Hon'ble Apex Court. The present applicants, one among them after being unsuccessful to remedy their grievance for giving effect to the Central Civil Services (Revised Pay) Rules, 1997 w.e.f. 01.01.1996, have filed this OA praying inter alia as under:
"i) to allow the Original Application.
ii) To quash the order No. A-26017/65/2003-Ad. IA dated 25.07.2023 of Central Board of Indirect Taxes & Customs, New Delhi, which was communicated to the Applicants vide Establishment Order No.04/2024 dated 24.01.2024 (Απηχ.Α/9);
iii) And direct the Respondents to pay the revised/up graded pay of Rs. 7500-12000/- to the Appraiser, Superintendent of Central Excise, Superintendent Preventive and Rs. 6500-10500/- to Inspector, Central Excise, Examiner & Preventive Officer w.e.f.Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 13 O.A.No. 260/00068 of 2024 01.01.1996 notwithstanding the order dated 11th May, 2004;
iv) And revise the pay, calculate the arrears and pay the same within a stipulated period to be fixed by this Hon'ble Court, with 10% interest from the date it became due till the amount is actually paid;
v) To pass any further order/orders as deem fit and proper in the facts and circumstances of the case."
2. Respondents by filing reply have contested the case of the applicants by stating that since the competent authority, as a matter of policy, decided to implement the Central Civil Services (Revised Pay) Rules, 1997 w.e.f. 21.04.2004, this Tribunal may not interfere on the said decision and, this OA deserves to be dismissed.
3. Heard. Perused the records.
4. Ld. Counsel for the applicants drew our attention to one such decisions of the CAT, Hyderabad Bench of the Tribunal rendered vide common order dated 09.01.2024 in OA No. 1089/2019 & Ors., which was upheld vide order dated 09.08.2024 in W.P(C) No. 10490/2024 by the Hon'ble High Court of State of Telangana at Hyderabad and in appeal by the Hon'ble Apex Court vide order dated 28.02.2025 in SLP(C) Diary No. 59005/2024, as also the decision of the Jaipur Bench of this Tribunal in OA No. 154/2015 dated 11.01.2022, which was Digitally signed by RAVI KUMAR RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 14 O.A.No. 260/00068 of 2024 upheld by the Hon'ble High Court of Judicature of Rajasthan at Jaipur in DBCWP No. 16035/2022 dated 20.10.2023 and, thereafter, by the Hon'ble Apex Court in order dated 09.09.2024 in Special Leave to Appeal (C) No. 2944/2024 holding therein that "We agree with the views taken by the learned Central Administrative Tribunal that the respondents/employees were discriminated in the matter of grant of benefit of firth Central Pay Commission and the High Court has rightly held that in order to bring them on parity with the other similarly circumstances employees, they were entitled to the reviewed pay scale with effect from 01.01.1996". Accordingly, Their Lordships were pleased to direct the respondents department to clear the arrears within a period of six months from the date of the order. Accordingly, Ld. Counsel for the applicants by placing the decision of the Hon'ble Apex Court in the cases of K.C.Sharma Vs UOI & Ors, 1997(3) SCT 341, UOI & Ors Vs. Lalita S.Rao & Ors, AIR 2001 SC 1972, Inder Pal Yadav Vs UOI, 1985 2 SCC 648, Satbir Singh Vs State of Haryana & Ors, 2000(2) SCT 54, and Uttaranchal Forest Rangers' Assn (Direct Recrut) Vs State of UP, (2006) 10 SCC 346, has contended that in view of the order of the Hon'ble Apex Court dated Digitally signed by RAVI KUMAR RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 15 O.A.No. 260/00068 of 2024 09.09.2024 in Special Leave to Appeal (C) No. 2944/2024, the respondents ought to have granted the benefits of upgradation of pay to them under Central Civil Services (Revised Pay) Rules, 1997 w.e.f. 01.01.1996 instead of 21.04.2004. In course of hearing, Ld. Counsel for the applicants has drawn our attention to the letter issued by the Govt. of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi No. A-23011/44/2024-Ad.IIA dated 16.06.2025 wherein the upgraded pay scale as per Central Civil Services (Revised Pay) Rules, 1997 was directed to be extended w.e.f. 01.01.1996 in respect of the applicants in OA Nos. 1088/2019, 236/2024, 238/2024, 213/2020, 237/2024, 403/2024, 10490/2024 and 350/453/2024 and stated that on the face of the aforesaid decision of the Hon'ble Apex Court, there is no reasonableness on the part of the respondents department in confining the benefits under Central Civil Services (Revised Pay) Rules, 1997 w.e.f. 01.01.1996 in isolation. Hence, he has prayed for the relief claimed in the OA.
5. Ld. Counsel for the respondents did not place any such decision contrary to the decisions relied on by the applicants especially, the decision of the Hon'ble Apex Court dated 09.09.2024 in Special Leave to Digitally signed by RAVI KUMAR RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 16 O.A.No. 260/00068 of 2024 Appeal (C) No. 2944/2024 or showing any reasonableness in the letter No. A-23011/44/2024-Ad.IIA dated 16.06.2025 on the face of the decisions of the Hon'ble Apex Court in the cases of K.C.Sharma (supra); Lalita S.Rao (supra); Inder Pal Yadav (supra); Satbir Singh (supra) and Uttaranchal Forest Rangers' Assn (Direct Recrut.) (supra).
6. In view of the facts and law discussed above, we have no iota of doubt in our mind that the applicants herein are entitled to the upgraded scale in the grade of Inspector and Superintendent as per the Central Civil Services (Revised Pay) Rules, 1997 w.e.f. 01.01.1996. Accordingly, we do not have any hesitation to hold the the impugned orders denying them the benefits of revised pay scale in the grades of Inspector and Superintendent w.e.f. 01.01.1996 as per the Central Civil Services (Revised Pay) Rules, 1997 are not sustainable in the eyes of law and the same are hereby quashed. As a consequence, the respondents are directed to fix their pay w.e.f. 01.01.1996 as per Central Civil Services (Revised Pay) Rules, 1997 and order of the Hon'ble Apex Court dated 09.09.2024 in Special Leave to Appeal (C) No. 2944/2024 so also as per letter of the Central board of Indirect Taxes and Customs, New Delhi No. A-23011/44/2024-Ad.IIA dated Digitally signed by RAVI KUMAR RAVI DN: cn=RAVI KUMAR, o=Central Administrative Tribunal Cuttack Bench, ou=ALL, KUMAR [email protected] Date: 2025.06.25 15:54:50 +05'30' 17 O.A.No. 260/00068 of 2024 16.06.2025 and grant them consequential financial benefits in the grades of Inspector and Superintendent w.e.f. 01.01.1996 notionally and actually from 21.04.2004 within a period of 60 days from the date of production of a certified copy of this order by the applicants; failing which, the applicants shall be entitled to simple interest @ 6% per annum till the actual payment is made as held by the CAT, Jaipur Bench, Jaipur in OA 154/2015 upheld by the Hon'ble Apex Court in Special Leave to Appeal (C) No. 2944/2024.
7. In the result, this OA stands allowed to the extent stated above. There shall be no order as to costs.
(Pramod Kumar Das) (Sudhi Ranjan Mishra)
Member (Admn.) Member (Judl.)
RK/PS
Digitally signed by RAVI KUMAR
RAVI DN: cn=RAVI KUMAR, o=Central
Administrative Tribunal Cuttack
Bench, ou=ALL,
KUMAR [email protected]
Date: 2025.06.25 15:54:50 +05'30'