Central Administrative Tribunal - Mumbai
Kuruvattoor Pisharam Sunil And Others vs Revenue on 13 March, 2025
1 OA No.26/2022
CENTRAL ADMINISTRATIVE TRIBUNAL
MUMBAI BENCH, MUMBAI.
ORIGINAL APPLICATION No.26/2022
Date of Decision: 13th March, 2025
CORAM: Shri Justice M.G. Sewlikar, Member (J)
Shri Santosh Mehra, Member (A)
1. Kuruvattoor Pisharam Sunil
(son of Govind Puram Sreekumaran),
Date of birth:23.04.1969 (age:52 years 08 months)
working as Superintendent (Group "B* post) in the office of
Principal Chief Commissioner, CGST & Central Excise,
Mumbai Zone, GST Bhawan, 115, M.K. Road, Churchgate,
Mumbai 400020 and residing at : Flat No.102, Plot
No.136, Ninjeri Apartment, Abhinav Nagar, Borivali
(East), Mumbai 400066, State of Maharashtra,
email id: [email protected]
2. Vinodkumar Sivraman Nair
(son of Maliyekal Govindan Sivaraman Nair), Date of
birth: 26.03.1972 (age:49 years o9 months) working as
Superintendent (Group "B post) in the office of
Principal Chief Commissioner, CGST & Central Excise,
Mumbai Zone, GST Bhawan, 115, M.K.Road, Churchgate,
Mumbai 400020 and residing at : 26/A, Dwarka, CIBA
Coop Housing Society, Amrut Nagar, Ghatkopar (West),
Mumbai 400086, State of Maharashtra,
email id:[email protected]
3. Sunil K. Kodnani
(son of Bhagwandas Kodnani), Date of birth: 14.09.1969,
(age:52 years 3 months) working as :Superintendent
(Group "B" post) in the office of Principal Chief
Commissioner, GST Bhawan, 115, M.K. Road, Opp.
Churchgate Station, Mumbai 400020, and residing at :
Flat No.319, Bldg No.13, Sector -7, CGS Quarters, Antop
Hill, Mumbai 400037, email id
[email protected]
2 OA No.26/2022
4. Sujan Janardhan Kotian
(son of K. Janardhan),
Date of birth: 27.09.1968 (age:53 years)
working as :Superintendent (Group "B" post) in
office of the Commissioner of CGST and Central Excise,
Mumbai and residing at : 6/109, Om Manikanta CHS Ltd.,
New Shastri Nagar, Goregaon (West), Mumbai 400104,
State of Maharashtra,
email id [email protected]
5. Rajeev Kumar Sinha,
(son of Late Madhusudan Prasad), Date of Birth :
4.10.1970, age 51 years 02 months),
working as Superintendent (Group "B post) in the office of
Principal Chief Commissioner, CGST and Central Excise,
5th Floor, Opp. Churchgate Station, Mumbai 40o020 of
and residing at : Flat No.270, Block-12, Sector-7,
CGS Colony, Antop Hill, Mumbai 400037,
State of Maharashtra, email:[email protected].
6. Sanjeev Pathak,
(son of Manikant Pathak), Date of Birth: 15.1.1971,
Age 50 years 11 months), working as :Superintendent
(Group "B* post) in the office of Principal Chief
Commissioner of CGST and Candidates, Mumbai Zone
and residing at : A-2/504, Moban Paradise-I, Waylengar,
Kalyan (West), State of Maharashtra Pin Code 421301,
email id: sanjeev.pathakı@gmail.com
7. Chandra Bhushan Singh
Laxmi Narayan Singh), Date of birth: 16.01.1971
(age:5o years 11 months) working as :Superintendent
(Group "B post) in the office of CGST Mumbai East
Commissionerate, and residing at : F-6 (Riverwood)/506,
Panvelkar Green City, B-Cabin Road, Ambernath(East),
District Thane 421 501, State of Maharashtra,
email: [email protected]
8. Julie Joseph
(Joseph Anthony), Date of birth: o3.0o6.1976 (age:45
years o6 months) working as :Superintendent (Group
"B" post) in the office of Commissioner of CGST and
3 OA No.26/2022
Central Excise, and residing at : 201, Harmony-1, Opp
ONGC Quarters, Poonam Nagar, Andheri (East), Mumbai
- 400093, State of Maharashtra,
Email id: [email protected]
9. K.M. Nizar Ahmed
( son of Late Mohamed Koya), date of birth: 20.02.1965,
age 56 years 10 months, working as: Superintendent
(Group "B post), in the office of CGST and Central Excise,
Mumbai Central Commissionerate, and residing at : D/1,
Custom and Central Excise Officers Colony, Kartak Road,
Wadala, Mumbai 400031, State of Maharashtra, email id:
[email protected]
10. Manoj Kumar Pandey
(son of Vijay Kumar Pandey), Date of birth: 09.10.1970
(age:51 years 02 months) working as :Superintendent
(Group "B" post) working as : Sr. Intelligence
Officer, in the office of DGGI, Mumbai Zone Unit, NTC
House, Fort, Mumbai, and residing at : 220/3123, Sector-1,
CGS Colony, Antop Hill, Mumbai 400037, State of
Maharashtra, email id: pandey [email protected]
11. Yogendra Kumar Sinha,
(son of Narendra Prasad Sinha), date of birth: 31.12.1969,
age:52 years, working as : Superintendent (Group "B*
post) in the office of the Principal Chief Commissioner
CGST and Central Excise, Mumbai South and residing at :
Building No.220, Flat No.3151, Sector-1, CGS Colony,
Antop Hill, Mumbai 400037, State of Maharashtra,
email id:[email protected]
12. Satendra Singh
(son of Dhanu Singh), Date of birth: 16.11.1975
(age:46 years o1 month) working as :Superintendent
(Group "B" post) in the office of CGST Mumbai East
Commissionerate, and residing at : Building No.221,
Room No.3165, Sector-I, CGS Colony, Antop Hill, Mumbai,
State of Maharashtra, Pin Code: 400037,
email: [email protected]
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13. Manish Kumar Ojha
(son of Chandra Deo Ojha), Date of birth: 24.01.1971
(age:50 years 11 months) working as :Superintendent
(Group "B" post) in the office of Deputy Commissioner of
CGST and Central Excise, Anti Evasion, Mumbai West 2nd
Floor, Mahavir Jain Vidyalaya, C.D. Burfiwala Road, Juhu
Lane, Andheri (West), Mumbai 400058,and residing at :
Building No.12, Room No.279, Sector-VII, CGS Colony,
Antop Hill, Mumbai 400037, State of Maharashtra,
email: [email protected]
14. Bhavesh Nandan
(son of Shri Ramrup Singh), Date of birth: 15.12.1970
(age:51 years) working as :Superintendent (Group "B"
post) in office of the Assistant Commissioner of CGST and
Central Excise, Div. IV, Mumbai Central, zh Floor,
Piramal Chamber, Jeejeebhoy Lane, Lalbagh, Parel,
Mumbai 400012, and residing at : Building No.13, Flat
No.315, Sector VII, CGS Colony, Antop Hill, Wadala,
Mumbai 400037, State of Maharashtra,
email id : [email protected]
15. Kishor Kumar Sahu
(son of Ramji Lal Sahu), Date of birth: o5.07.1970
(age:51 years) working as :Superintendent (Group "B"
post) in office of the Commissioner of CGST and Central
Excise, Div. V, Thane Rural Commissionerate, and
residing at : B-10, Customs and Central Excise Oficers
Quarters, Katrale Road, Wadala (West), Mumbai 400031,
State of Maharashtra,
email id: [email protected]
16. Joy Paul Alapatt
(son of A. Joseph Paul), Date of birth: 15.05.1972, (age:49
years o7 months) working as :Superintendent (Group
"B" post) in the office of Joint Commissioner of Customs
(Prev), Marine and Preventive Wing, PRO/MTO, 2nd Floor,
Everest House, Mumbai 400002, and residing at : 204,
Sarvodaya CHS, Rambaug Lane No.4, Opp Guru Nanak
High School, Kalyan (West), District - Thane, State of
Maharashtra 421 301, email id: jovpaulı[email protected]
5 OA No.26/2022
17. Manohar Shewaram Gabria,
(son of Shewaram Hiranand Gabria),
Date of Birth: 01.05.1969, age 52 years o7 months),
working as :Superintendent (Group "B" post)
in the office of CGST and Central Excise, Audit-II
Commissionerate and
residing at: Flat No.17, Bldg No.C-11, Tigris CHS Ltd.,
Godrej Hill, Khadakpada, Kalyan (West), Maharashtra
421301, email: [email protected]
18. Sanjay Kumar Sinha
(son of Shri Uma Shankar Prasad), Date of birth:
o1.02.1970 (age:ş1 years) working as :Superintendent
(Group "B" post) in office of the Assistant Commissioner of
CGST and Central Excise, Div. IV, 2nd Floor, Rabee Plaza,
Dhamankar Naka, Bhiwandi 421302and residing at : A/45,
CGS Colony, Bhandup (East), Mumbai 4o0042, State of
Maharashtra, email id sks nwdı[email protected]
19. Nisha Prakash Udasi
( Prakash Manoharlal Udasi), Date of birth: 15.07.1978
(age:43 years o5 months) working as :Superintendent
(Group "B" post) in the office of Deputy Commissioner,
Division II, CGST, Thane Rural, and residing at : C-1,
401Charms Heritage, Nr. KDMC Water Filter Plant,
Khadakpada, Kalyan, 421301, State of Maharashtra,
email id :[email protected]
20. Anil Kumar
(son of Laldeo Prasad), Date of birth: 05.12.1969, (age:52
years) working as :Superintendent (Group "B post) in
the office of CGST and Central Excise, Audit-III
Commissionerate, Mumbai, and residing at : D-9/102,
New LullaCO-op. Housing Society, Near Shree Complex,
Adharwadi Jail Road, Kalyan (West) 421301, State of
Maharashtra
21. Raviraj Singh,
(son of Aneg Singh), Date of birth: o3.02.1969 (age:52
years 1o months) working as :Superintendent (Group
"B" post) in the office of CGST and Central Excise,
6 OA No.26/2022
Audit-II Commissionerate, Mumbai, and
residing at :Ci/101, Mangeshi City Phase-2,
Near St Lawrance International School,
Adharwadi Jail Road, Kalyan (West)-421301
District Thana-421301, State of Maharashtra
22. Ranjit Ramadhar Vermna,
(son of Ramadhar Verma), Date of Birth: 21.10.1969,
Age 52 years o2 months), working as :Superintendent
(Group "B post) in the office of CGST and Central Excise,
Audit-III Commissionerate, Mumbai and
residing at : C-1, Charms Heritage, Behind KDMC Water
Filteration, Plant Godraj Hill Road, Khadakpada
Kalyan (West), 421301,
State of Maharashtra.
23. Vilas Laxman Dadhe,
(son of Laxman Govinda Dadhe),
Date of Birth:5.9.1972, age 49 years 03 months),
working as:Superintendent (Group "B post) in the office of CGST
Mumbai West Commissionerate (Technical Section) and
residing at :303, Sapphire, Crown City CHS Ltd.,
Behind ST. Lawrance School, Umbarde Road, Kolivali,
Kalyan (West), Dist. Thane 421301
24. Janardan Zolbaji Dharmik
(s/o Zolbaji Gvindrao Dharmik),
date of birth:30.05.1967, age 54 years 07 months,
working as : Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Thane Rural,
and residing at : Sai Paradise, B-1/302, Opp. Venkatesh
Hospital, Barave Road, Khadakpada, Kalyan (West), State
of Maharashtra-421301, email id:
[email protected]
25 Chandrakant Ganpatrao Bhajani,
(son of Ganpatrao Ramchandra Bhajani), Date of Birth:
25.03.1962, age 59 years o9 months), working as
Superintendent (Group "B" post) in the office of the
Commissioner of CGST and Central Excise, Thane
Commissionerate and residing at :Pooja Complex,
F-Wing, Room No.201, Vijay Nagar, Aamrai, Kalyan (East),
7 OA No.26/2022
District - Thane: 421306, State of Maharashtra
26. Deepak Naratndas Ramnani
(son of Naratndas Hemandas Ramnani),
Date of birth: 29.03.1971 (age:50 years 09 months)
working as:Superintendent (Group B" post) in the office of
Commissioner of CGST and Central Excise, Thane Rural,
Handra Kurla Complex, Mumbai and residing at : Brk
No.1448/2, 0.T. Section-g1A, State of Maharashtra,
Ulhasnagar-421004, email id:[email protected]
27. Sharmila Maheshchandra Thakre
(Maheshchandra Chandrashekhar Thakre) date of birth:
7.12.1978, age : 43 years, voluntarily retired as :
INSPECTOR Group "B post, in the office of Mumbai
Central, CGST and Central Excise, Mumbai (On loan to
Settlement Commission) and residing at: 603-A, Near
Mata Mandir, Marartoli, Ramnagar Nagar, Nagpur City,
State: Maharashtra Pin Code: 400033, email id:
[email protected]
28. Purushottam Kumar Singh
(s/o Shri Lakhan Lal Singh), Date of birth: 05.10.1971
(age:5o years 2 months) working as :Superintendent
(Group "B" post) in the office of The Assistant
Commissioner, CGST and Central Excise, Division-VI, 2nd
Floor, GST Bhavan, Road No.22, Wagle Industrial Estate,
Thane (West), Maharashtra 400604, and residing at :
I/501, Amber Heights, B-Cabin Road, Morivali,
Ambernath (East)m State of Maharashtra, Pin
Code:421501, email:[email protected]
29. Amarnath Debta Debta), Date of birth: 1o.07.1969
(son of Dolamani
(age:52 years o5 months) working as :Superintendent
(Group "B" post) in office of the Commissioner of CGST
and Central Excise (Appeals), Raigad, and residing at
604, Priya Tower, Plot No.144, Sector 199, Kharghar, Navi
Mumbai 410210, State of Maharashtra.
8 OA No.26/2022
30. Sanjeev Srivastava
(son of Surendra Kumar Srivastava),
Date of birth:29.09.1969
(age:52 years 03 months)
Working as :Superintendent (Group "B" post)
in the office of Commissioner of CGST and Central Excise,
Navi Mumbai,and residing at : A-8/501, Sector-20,
Bhmirąj Woods,Kharghar, Navi Mumbai, Pin 410210, and
residing at : Block No.8 Building No.7, GST and Customs staff
Quarters, Block No.8, CIDCO, Aurangabad, State of
Maharashtra, email id: [email protected]
31. Rekha Sanjay Panicker
(Sanjay Panikar), Date of birth: 19.04.1975 (age:46
years o8 months) working as :Superintendent (Group
"B" post) in office of the Commissioner of CGST and
Central Excise, Mumbai and residing at : Chempazhanthi
CHS Ltd., Flat No.18, Building No.1, P.L.Lokhande Marg,
Next to Narayan Guru College, Chembur, Mumbai, State of
Maharashtra, Pin Code:400043,
Email id :[email protected]
32. Meena Ravindra Ghodke
(Ravindra Ghodke), Date of Birth :02.04.1975, age :46.
years o8 months), working as :Superintendent (Group
"B" post) in the office of CGST and Central Excise,
Belapur Commissionerate and residing at : 1603, Goodwill
Harmony CHS Ltd., Sector-19, Airoli, State: Maharashtra,
Pin code 400708, email id:[email protected],
33. Sunil Aher
(son of Barku), date of birth: 28.02.1968 age 55 years 10
months, working as : Superintendent (Group "B post),
in the office of Belapur Commissionerate, and residing at:
501, Om Madhuban CHS, Behind Pratap Cinema, Kolbad,
Thane (West), District : Thane, State of Maharashtra, Pin
code 400601, email id:[email protected]
34. RAJESH KUMAR
(s/o late Shri Rudra Ashray Prasad), date of birth:
10.08.1970, age 51 years o4 months, working as :
Superintendent (Group "B" post), in the office of CGST
9 OA No.26/2022
and Central Excise, Belapur Commissionerate, Mumbai
and residing at : NEEL CRYSTAL, A-102, Sector-8, New
Panvel, pin code : 410206, email id:[email protected]
35. Suchita Bhushan Barapatre
( Bhushan Manoharrao Barapatre), Date of birth:
16.08.1973 (age:48 years 04 months) working as
:Superintendent (Group "B post) in the office of
Commissioner of CGST and Central Excise, Division-I,
Navi Mumbai Commissionerate and residing at : Plot
No.83, Flat No.701, Balaji Heritage, Sector 11, Opposite HP
Petrol Pump, Sector 11, Kharghar, Navi Mumbai 410210,
State of Maharashtra, email id:[email protected]
36. Shashi Shekhar
(son of Shri Prakash Sinha), Date of birth: 14.01.1970
(age:51 years 11 months) working as :Superintendent
(Group "B" post) in the office of Navi Mumbai
Commissionerate, and residing at : 404, Lotus Court, Plot
No.75A, Sector 22, Kamothe, Navi Mumbai Raigad, State
of Maharashtra, 410209,
37. Neetu Ram Sharma
(Late Natthu Ram Sharma), date of birth: 01.01.1976,
age 45 years 11 months, working as : Superintendent
(Group "B" post), in the office of Commissioner of CGST
and Central Excise, Audit Raigad and residing at:302,
Millennium Residency, Sector 50 (Old), Plot No.52, Near
Sai Baba Temple, Seawoods, Nerul (W), Navi Mumbai
400706, State of Maharashtra,
email:hellosharma32@ rediffmail.com
38. Ravinathan Arokianathan
(son of M.A. NATHAN), Date of birth: o6.07.1965 (age:56
years o5 months) working as :Superintendent (Group
"B" post) in the office of Commissioner of CGST and
Central Excise, Division-II, Navi Mumbai
Commissionerate, and residing at : 503, Maruti Mount
View CHS, Sector-8B, CBD Belapur, Navi Mumbai 400614,
State of Maharashtra.
[email protected].
10 OA No.26/2022
39. Suresh Prasad Singh,
(son of Nirdhan Singh), Date of Birth :5.1.1970, age 51
years 11 months), working as :Superintendent (Group
"B" post) in the office of CGST and Central Excise, Navi
Mumbai Commissionerate Satra Plaza, 16th Floor, Sector
19D, Palm Beach Road, Vashi Navi Mumbai 400075 and
residing at :05, Nav Nanda CHS, Near Bank of
Maharashtra, Dombivali (East), Thakurli (East), District
Thane, State of Maharashtra 421201,
email id: [email protected]
40. Vijay Kumar
(son of Shri Mathura Prasad), date of birth: 01.01.1970,
age : 51 years 11 months, working as : Superintendent
(Group "B post), in the office of Commissioner of CGST
and Central Excise, and residing at : B-102, Neel Crystal
CHS, Plot No.101 and 102, Sector-8, New Panvel (East),
Pin Code 410206, State of Maharashtra, email id:
[email protected],
41. Ashok Kumar
(Ravindra Nath Thakur), Date of birth: 05.01.1970,
(age:51 years 11 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Dv.IV.Raigad Commissionerate, and residing at: Ekdant
CHS Ltd., Flat No.503, Plot No.53/54, Sector-19,
Kharghar, Navi Mumbai 410210, State of Maharashtra.
email:[email protected]
42. Mrs. Sylvia Paulose
( Paulose Thomas), date of birth: 21.11.1973, age 48
years 01 month, working as : Superintendent (Group
"B" post), in the office of Commissioner of Customs, Pune
Zone, Pune, and residing at : 5, Erande Garden, Shivalay
Housing Society, Pashan Pune, State of Maharashtra
411021, email id: [email protected],
43. SHIBA R. DAWSON
( Rufus Dawson), date of birth: 21.05.1973, age 48 years
07 months, working as : Superintendent (Group "B"
post), in the office of CGST, and residing at : 6-702, PARC
VALENCIA, PINGALE VASTI, MUNDHWA ROAD,
11 OA No.26/2022
PUNE- 411036, State of Maharashtra,
email: [email protected]
44. Sunita Mary James,
( James Thomas Abraham), Date of Birth :5.12.1969,
age 52 years), working as :Superintendent (Group "B"
post) in the office of CGST, Audit-I Commissionerate
Pune and residing at : Flat No.21, Mrunali, Orion
Complex, Aundh Road, Pune 411021, State of Maharashtra,
Email id: [email protected].
45 Pratibha Bandu Madavi
(Bandu Maroti Madavi), date of birth: 21.05.1973, age 48
years o7 months, working as: Superintendent (Group
"B" post)in the office of Pune Customs, Pune, and residing
at: B2-104, Atria Society, Near 29, Gold Coast Dhanori
Road, Pune 411015, State of Maharashtra.
email id: [email protected]
46. B. Venkatanarayana,
(son of B.P. Venkataswamy), Date of Birth : 22.3.1971, age
50 years o9 months), working as :Superintendent
(Group "B" post) in the office of Customs
Commissionerate, Pune and residing at : Mahesh Society,
Near Sai Garden, Sambhajinagar, Chinchwad, Pune, Pin
Code- 411019, State of Maharashtra,
email id: [email protected].
47. Nandkishor Manikrao Anjikhane,
(son of Manikrao Dhondiba Anjikhane), Date of Birth:
5.09.1969, age 52 years o3 months), working as
:Superintendent (Group "B' post) in the office of
Customs Commissionerate, Pune and residing at
:R.H.No.1, Jiveshwar Co-op. Hsg.Society, Sector No.28,
Pradhikaran, Nigdi, Pune 411044, State of Maharashtra,
email id:[email protected], [email protected].
48. Mukesh Basantlal Kanojia,
(son of Shri Basantlal B. Kanojia), Date of Birth:
04.05.1968, age 53 years o7 months), working as :S.I.O.
(Senior Intelligence Officer) DGGI, Pune (Group
"B" post) in the office of DGGI, Pune Zonal Unit and
12 OA No.26/2022
residing at :12/13, Samarth Colony, Pawar Nagar,
Thergaon, Chinchwad, Pune 411033, State of Maharashtra,
email id: [email protected]
49. Pranoti Vijay Murar,
(w/o Vijay Vasant Murar), Date of Birth: 01.06.1968, age
53 years 06 months), working as :Superintendent
(Group "B post) in the office of Group 14, Circle III, GST
Audit II Commissionerate, Pune, and residing at: E-
1/703, Lake Town, Katraj Pune 411037, Email id:
[email protected].
50. Smt. Vaishali Suhas Sarode,
(w/o Suhas Damodar Sarode), Date of Birth:
14.05.1972, age: 49 years 07 months), working as
:Superintendent (Group "B post) in the office of CGST
Audit-II, Pune Commissionerate and residing at :503,
A.J. Avenue, Panand Road, Karvenagar, Pune-411052,
email id : [email protected].
51. Balasaheb Sopan Takale
(son of Sopan S. Takale), Date of birth: 01.06.1968,
(age:53 years 6 months ) working as :Superintendent
(Group "B" post) in the office of Commissioner of
Customs, Pune GST Bhavan, 4th Floor, 41-A, Sassoon Road,
Opp. Wadia College, Pune 411001, and residing at : Flat
No.44, Building-C, ICE House, Residentiạl Colony, Opp.
Ruby Hall Clinic, Sassoon Road, Pune 411001,
email id: [email protected]
52. Anjali Sharad Thombre,
(D/o Sharad Ramchandra Thombre), Date of Birth :
21.03.1968, age 53 years o9 months), working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST, Audit-II Pune, and residing at
:Flat No.11, G-Wing, Green Acre Residency, Suvarn Nagari,
Bibwewadi, Pune, State of Maharashtra, pin code 411037,
email id: [email protected].
53. Kavita Muralidharan Nair
(Murlidharan Nair), date of birth: 09.06.1974, age 43
years o6 months, working as : Superintendent (Group
13 OA No.26/2022
"B" post), in the office of Chief Commissioner of Customs
and CGST, Pune Zone, and residing at : Shree Vihar A2/9,
Siddhivinayak Nagari, Behind Appu Ghar Nigdi, Pune,
Maharashtra, Pin Code: 411044, email id:
[email protected]
54. Leena Nair
( Prakash Nair), date of birth: 18.05.1970 age 51 years
o7 months, working as: Superintendent (Group "B"
post) in the office of Chief Commissioner of Customs and
CGST, Pune Zone and residing at : Rajdeep, 24, Pendse
Colony, Vikas Nagar, Kivale, Dehu Road, Pune,
Maharashtra, Pin Code : 412 101,
Email id: [email protected]
55. Sunita Pandharinath Mhaske,
(son of Pandharinath T. Mhaske), Date of Birth :
13.2.1969, age 52 years 10 months), working as
:Superintendent (Group "B" post) in the office of Circle-
IV, Audit II Commissionerate Pune and residing at :Flat
No.706, "C" Wing, Siddhi Towers, Ganesh Nagar, Opp.
Vineyard Church, Dapodi, Pune State of Maharashtra Pin
Code 411012, email:[email protected]
56. Vikas Tulshiram Poman
(son of Tulshiram Bahiru Poman), Date of birth: 16.5.1974
(age:47 years 07 months) voluntarily Retired as
:Superintendent (Group "B" post) in office of the
Commissioner of CGST and Central Excise, Audit-1, Pune,
"B" Wing, 4th Floor, 41/A, GST Bhavan, Opp. Wadia
College, Sassoon Road, Pune 411001, and residing at :
29/394, Netaji Nagar, Wanwadi, Pune - 411040, State of
Maharashtra, email id:[email protected]
57. Pramodh Gopalakrishnan
(son of Cheeranthodi Gopalakrishnan), Date of birth:
30.03.1975 (age:46 years 09 months) working as
:Superintendent (Group "B" post) in the office of
Superintendent of Central Excise, Bhosari Range-I,
Bhosari Division and residing at : C-201, Runal Gatway,
S.No.105, Kiwale, Pune 412101, State of Maharashtra,
email id:u3pranee @rediffmail.com.
14 OA No.26/2022
58. YUVRAJ RAVAJI CHOUGALE
(son of Ravaji Dnyanu Chougale), date of birth:
01.06.1973, age 48 years o6 months, working as :
Superintendent (Group "B" post), in the office of SEZ
PUNE CLUSTER, SEEPZ, and residing at: B-17, GST
Bhavan Residential complex, 41/A, Opp. Ruby Hall Clinic,
Sassoon Road, Pune - 411001, State of Maharashtra
email id: [email protected]
59, Sudhakar Jha
(Late Shri Jagdish Jha), date of birth: 04.05.1970, age 51
years o7 months, working as : Superintendent (Group
"B" post), in the office of Audit-I Commissionerate Pune,
and residing at : Flat no.77, Building "E", GST Bhavan
Residential Complex, Opp. Ruby Hall Clinic, Sassoon
Road, Pune -411 001, State of Maharashtra, email id:
[email protected]
60. Datta Sampat Waidande
(son of Sampat Sarang Waidande), Date of birth:
O1.06.1975 (age:46 years O6 months) working as
:Superintendent (Group "B" post) in the office of
Central CGST Pune-II Commissionerate, Pune and
residing at : S?No.90, Adarsh Indira Nagar, Near New
RTO, Alandi Road, Pune 411006, State of Maharashtra,
email id: [email protected]
61. Dnyaneshwar Maruti Date
( son of Maruti Savaleram Date), date of birth:
01.06.1958, age 63 years o6 months, worked/Retired as :
Superintendent (Group "B" post), from the office of
CGST, Pune Audit-I and residing at : Survey No.75,
Indrayani Vihar, Sant Nagar, Lohegaon, Pune - 411047,
State of Maharashtra, email id:[email protected]
62. Smt. Sudha Jayachandran Nair
Shri Jayachandran Nair), Date of birth: 16.4.1975
(age:48 years o4 months) working as :Superintendent
(Group "B" post) in the office of CGST, SEZ, Pune Cluster,
SEEPZ and residing at : Flat No.304, Wing-II, Silver Dale
15 OA No.26/2022
Society, B.T.Kawade Road, Pune 411 001, State of
Maharashtra.
63. Sheba Abraham,
(Abraham K.P.), Date of Birth :7.10.1970, age 51 years o2
months), working as :Superintendent (Group "B post)
in the office of Audit-I Commissionerate, CGST, Pune and
residing at :B-101, N.D. Towers, Dnyaneshwar Nagar,
Near R.C. Church, Akurdi, State of Maharashtra pin code
411035, email id: [email protected].
64, Satish Chintaman Sangle,
(Son of Chintaman Parashram Sangle), Date of Birth:
04.07.1969, age 52 years 05 months), working as
:Superintendent (Group "B" post) in the office of
Range-III, Division-V (Vimannagar), CGST, Pune
Commissionerate and residing at : Building No.C-8/207,
Vardhaman Township, Sasanenagar, Hadpsar, Pune
411028, email id: [email protected].
65. Atul Vasantrao Potdar
(son of Vasantrao Dattatray Potdar), date of birth:
31.08.1969, age 52 years 04 months, working as:
Superintendent (Group "B" post), in the office of CGST,
Audit-I, Pune-1, Pune Commissionerate, and residing at :
Blue Dice Apartment, Flat No.401/D-2 Wing, Dehu-Alandi
Road, Patil Nagar, Chikhali, Pune 411062, State of
Maharashtra, Pin Code 411062, email id:
[email protected]
66. Arvind Shantaram Phale,
(son of Shantaram Narayan Phale), date of birth:
19.08.1968, age:54 years, working as : Superintendent
(Group "B" post) in the office of CGST, Pune
Commissionerate. Range-III/Div. VI, and residing at:
A1/7, Rajgraha Society "A", Salunke Vihar Road, Near ABC
Farm, Pune 411048, State of Maharashtra,
email id: [email protected]
67. Smt. Shailaja Prakash Gaikwad
(w/o Shri Prakash Gaikwad ), date of birth: 26.09.1972,
age : 49 years 3 months, working as :
Superintendent(Group "B" post), in the office of
16 OA No.26/2022
Commissioner of CGST Pune Commissionerate. Range-
III/Div. VI, and residing at : Flat No.6, S-3, P.S.
Samruddhi, NIBM Road, Pune - 411048, State of
Maharashtra
68. Ramesh Chandra Behera
(son of Tapan Behera), date of birth:01.01.1970, age :51
years 11 months, working as : Superintendent Group "B"
post, in the office of Commissioner of CGST and Central
Excise, Raigad Commissionerate, Plot No.1, Sector-17,
Khandeswar, New Panvel-410206, and residing at: B-204,
Tulsi Gagan, President CHS Ltd., Sector-21, Kharghar-
410210, Navi Mumbai, State of Maharashtra,
emailed: [email protected]
69. Sanjay Kumar
(son of G.P. Sah), date of birth: 05.08.1969, age 53
years 04 months, working as : Superintendent (Group
"B" post), from the office of CGST and Central Excise, Div.
VI, Raigad Commissionerate, and residing at: F.No.404,
Sky Lark CHS Ltd., Plot No.15, Sector-19, Kharghar, Navi
Mumbai 410210, email :[email protected].
70. Ashok Shivling Shirsikar,
(son of Shivling Basavraj Shirsikar), Date of Birth:
23.04.1973, age 49 years 08 months), working as
:Superintendent (Group "B" post) in the office of CGST
and Central Excise, Division-V, Navi Mumbai
Commissionerate and residing at : A-240, Neela Lake
View CHS, Sector-6, Khanda Colony, Panvel 410206, State
of Maharashtra, email id : [email protected],
71. Milind M. More
(son of Surlidhar B. More), date of birth: 02.06.1971, age
51 years o6 months, working as : Superintendent
(Group "B" post), in the office of CGST Audit-I, Mumbai
Commissionerate, and residing at: 1999/2323, Sector-VI,
CGS Colony, Antop Hill, Mumbai 400037,
email id : [email protected]
72. Vinay Raman Bagul
(son of Raman Dasharath Bagul), Date of birth:
17 OA No.26/2022
19.09.1973 (age:48 years 03 months) working as
:Superintendent (Group "B" post) in the office of
Directorate of Revenue Intelligence, Mumbai Zonal Unit
and residing at : 16/404, CGS Colony, Sector-7, Antop
Hill, Mumbai, Pin Code 400037, State of Maharashtra,
email id : vinay.bagul @gmail.com
73. Kumar Jyotiram Ubale
(son of Jyotiram Keshav Ubale), Date of birth: 16.08.1971
(age:50 years o4 months) working as :Superintendent
(Group "B post) in the office of Pune-I Commissionerate
Plot No.5B, Shree Chile Maharaj Housing Cooperative Society,
Rajendra Nagar Bus Route, Near Bus Stop No.3, Morewadi Road,
Kolhapur 416 004, State of Maharashtra,
email id:[email protected]
74. Chandrashekhar Dattatray Khot
(Dattatray Sadashiv Khot), Date of birth: 25.05.1973
(age:48 years o7 months) working as :Superintendent
(Group B post) in the office of Commissioner of CGST
Kolhapur Commissionerate, and residing at: Plot
No.40/2, RS. No.1076/1, Indraprastha Nagar, Saneguruji
Vasahat, Kolhapur, Pin Code 416012 email:
[email protected]
75 Prashant Madhavrao Chavan,
(son of Madhavrao Balvantrao Chavan), date of birth:
06.08.1973, age 43 years 04 months, working as :
Superintendent (Group "B" post) in the office of
CGST, Kolhapur Commissionerate, and residing at : Flat
No.305, Rishibh Siddhi Apartment, Opp.Bhalaji
Pendalkar Kala Dalan, Near Mahaveer Garden, Kolhapur,
State of Maharashtra, pin code : 416001,
email id: [email protected]
76. Prabhat Kumar Verma
(son of Late Sri Madhav Mohan Verma), Date of birth:
01.01.1969 (age:52 years 11 months) working as
and Central Excise, Pune-I Commissionerate and residing
at : Flat No.203, Kalpana Pride Apartment, Nagala Park,
Kolhapur 416003, State of Maharashtra,
email id: [email protected]
18 OA No.26/2022
77. Smt. Bharti N. Chindarkar
(w/o Shri Narendra P. Chindarkar), Date of birth:
30.12.1967 (age:54 years) working as :Superintendent
(Group "B" post) in the office of Commissioner of CGST
and Central Excise, Audit-I Mumbai, and residing at :
C23/C/402, Sneh CHS, Bimbisar Nagar, W.E. Highway,
email id : [email protected]
78. Nadiya Naim Shaikh
( w/o Naim Kamruddin Shaikh), Date of birth: 01.01.1977
(age:46 years 11 months) working as :Superintendent
(Group "B" post) in the office of Directorate of Revenue
Intelligence, Mumbai Zonal Unit, and residing at :C-302,
Fressia-I, Navagoan, Dahisar (West), Mumbai 400068,
State: Maharashtra, Email ID: [email protected]
79. Jyoti Rajkumar
(w/o Rajkumar Sivakumar Nair) date of birth:
30.04.1969, Age: 52 years o8 months, working as:
Superintendent (Group "B" post), in the office of CGST
Audit-1 Commissionerate Mumbai, and residing at :D-3,
Customs and Central Excise Officers Quarters, Kartak
Road, Wadala (West), Mumbai - 400031, State of
Maharashtra, email id: [email protected]
80. Madhuri Sunil Jadhav
(w/of Sunil Sakharam Jadhav), date of birth: 07.09.1972,
age 49 years 03 months, working as : Superintendent
(Group "B" post), in the office of Service Tax VI
Commissionerate, and residing at : 203, Shramik, Odhay
Nagar, Borivali (East), Mumbai 400066,
email id: [email protected]
81. Urmila Sunil
(w/o K.P. Sunil), date of birth: 01.10.1969, age 52 years 02
months, working as : Superintendent (Group "B" post),
in the office of CGST and Central Excise, Mumbai Central
(Review), and residing at : Flat No.102, Plot No.136, Ninjui
Apartments, Abhinav Nagar, Borivali (East), Mumbai
400066, State of Maharashtra.- email id:
19 OA No.26/2022
[email protected].
82, Shobhana Surendran
(T.N. KRISHNAN), Date of birth: 15.05.1969 (age:52
years 05 months 07 month) working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Nashik
Commissionerate, and residing at: E-704, Poonam Estate,
Cluster 1, Opp. Balaji Hotel, Mira Road (East), Thane
401107, State of Maharashtra, email id:
[email protected]
83. Shobha Raman
Raman Subramanian), date of birth: 25.09.1969, age
52 years o3 months, working as : Superintendent
(Group "B" post), from the office of Appeals Thane
Commissionerate, and residing at : Flat No.403, Tejas
Apartments, Chincholi Bunder, Malad (West), Mumbai
400064, State of Maharashtra, email
id: [email protected]
84. Santosh Sunil Walavalkar
(son of Sunil Achyut Walavalkar), Date of birth:
16.09.1967 (age:54 years 03 months) working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Division VIII,
Mumbai West Commissionerate, and residing at : 1006,
Romell Umiya Grandeur, 10th Floor, Umiya Nagar Road,
Goregaon (East), Mumbai 400063,
State of Maharashtra.
85- Ms. ALICE SAM
(w/o Sam Sebastian), date of birth: 27.10.1972, age 49
years o2 months, working as : Superintendent (Group
"B" post), in the office of Superintendent (Tech), Division
III, CGST and Central Excise, Mumbai East
Commissionerate, and residing at:A-1103, Kalina
Meenakshi CHS Road No.2, Sunder Nagar, Kalina,
Santacruz (East), Mumbai 400098, State of Maharashtra,
email id: [email protected]
86, Meena Ashish Satam
20 OA No.26/2022
( w/o Ashish Anil Satam), Date of birth: 23.01.1973
(age:48 years 11 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Division-II, Range-I, CGST Palghar, and residing at : 1802,
A-Wing, Hetali Blessings, Vishweshwara Nagar, Goregaon
(East), Mumbai 400063, State of Maharashtra,
email: [email protected]
87. N. Jyothi Eshwari
(w/o D.H. Parshuram), date of birth: 03.12.1970, age 51
years 1 month, working as : Superintendent (Group "B"
post), in the office of Commissioner of CGST (Audit), 10th
Floor, Air India Building, Nariman Point, Mumbai -
400021, and residing at :30, Golconda, Anushakti Nagar,
Mumbai 400094, State of Maharashtra
email id: [email protected]
88. Sudhakar Prabhakar Udavant,
(son of Prabhakar Pandurang Udavant), Date of Birth :
29.1.1972, age 49 years 11 months), working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Bhiwandi
and residing at : A/603, Pinewood, Prestige Residency,
Waghbill Naka, Ghodbunder Road, Thane (West), State of
Maharashtra Pin code 400615,
email:[email protected]
89. Raju Mahalingam Iyer
(son of T. S. Mahalingam), date of birth: 14.05.1968,
age 53 years 07 months, working as : Superintendent
(Group "B" post), from the office of CGST and Central
Excise-Audit Thane Commissionerate, and residing at: H-
704, Mahalaxmi Heights, Nandivali Road, Samarth Nagar
Dombivali (East),: State of Maharashtra, Pin Code:
421204, email id: [email protected].
90. Smt. Reena Shibu Varghese
(w/o Shri Shibu T. Varghese), Date of birth: 14.04.1972
(age:49 years o8 months) working as :Superintendent
(Group B post) in the office of the Principal
Commissioner of CGST and Central Excise, Mumbai East,
9th Floor, Lotus Info Centre, Station Road, Parel (East),
21 OA No.26/2022
Mumbai 400012, and residing at : 601, Galassia, Link
Road Entn. Near Zen Garden, Kanderpada, Dahisar
(West), Mumbai 400068, State of Maharashtra,
email id: [email protected]
91. Chitra U. Bjlani
(w/ Umesh B. Bijlani), Date of birth: 21.04.1970
(age:51 years O8 months) Voluntarily Retired as
:Superintendent (Group "B" post) from the Office of
Mumbai Central, CGST and Central Excise, Mumbai, and
residing at : A-301, Anand Sagar, 3rd Road, Khar (West),
Mumbai 400 052, State of Maharashtra,
Email id: chitra [email protected]
92. Kallappa Laxman Tarihalkar,
(son of Laxman L. Tarihalkar), Date of Birth : 1.1.1970,
age 51 years 11 months), working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Audit-III Commissionerate, Mumbai and residing at :H-
27/103, Panchaganga CHS Ltd., Pratiksha Nagar, Sion,
Mumbai 400022, Maharashtra.
93. Shobha Sudhir
(w/o Sudhir G. Pillai), date of birth: 29.12.1970, age 51
years, working as : Superintendent (Group "B" post), in
the office of Range-1, Division-III, Palghar
Commissioner, and residing at : A-12/ Aalishan
Apartments, Ambadi Road, Vasai (West), District :
Palghar, State of Maharashtra - 401202, email id
:[email protected]
94. Smt. Kunda Santosh Mulik
(w/o Santosh Anandrao Mulik), Date of birth: 30.12.1966
(age:55 years ) working as :Superintendent (Group "B"
post) in the office of Central GST Range-IV/Tech. Stats
Division-1, Mumbai South and residing at : 4/Ganga,
Mukand Emp. CHS, Near Anand Park, Waman are Marg,
Thane (West), Pin Code 400601, State of Maharashtra,
email id: [email protected]
95. Anil Kumar,
(son of Sudarshan Pandit), Date of Birth : 16.2.1972, age
22 OA No.26/2022
49 years 10 months), working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Raigad Commissionerate, and residing at :A-203, Shiv
Parvati CHS, Plot No.137 to 140, Sector 4, New Panvel, Pin
code 410206. State of Maharashtra.
96. Natrajan Pillay
(s/o Gangaram Pillay), date of birth: 14.10.1972, age
49 years o2 months, working as : Superintendent
(Group "B" post), in the office of Enforcement Directorate,
Mumbai, and residing at: 3262/228, Sector 6, Antop Hill,
CGS Colony, Mumbai-400037.
97. Smitha Satyanarayana Sarma
( W/o Tinnaneri Subrahmanya Satyanarayana), Date of
birth: 26.11.1971 (age:50 years 01 month) working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Audit-III,
Mumbai and residing at : C/104, Sector-7, Regal Enclave,
Vasantnagari, Vasai (East), 401208, State of Maharashtra,
email id:[email protected]
98. Marina Cherian Thottathil
(d/o Thottathil Thomas Cherian), Date of birth:
13.10.1971 (age:50 years 02 months) working as
:Superintendent (Group "B post) in the office
Commissioner of CGST and Central Excise, Palghar, 5th
Floor, Plot No.C24, Sector-E, CGST Bhavan, BRC, Bandra
(East), Mumbai and residing at : 703, Place Castle, 2nd Tank
Road, Domnic Colony, Orlem, Malad (West), Mumbai
400064, State of Maharashtra,
email id :[email protected]
99. Vijaya Ganesh Akula
(w/o Ganesh Shamsundar Akula), date of birth:
16.11.1969, age 52 years 01 month, working as :
Superintendent (Group "B" post), in the office of
Additional Commissioner of Customs, 100, Everest House,
2nd Floor, Marine Lines, Mumbai 400 002, and residing at
: Kamathipura, 5th Lane Building No.105, 2nd Floor, Room
No.7, Nagpada Mumbai 400008, State of Maharashtra,
email id: [email protected]
23 OA No.26/2022
100. Salin M.Yarathingal
(son of Moosa Yarathingal), date of birth: o8.04.1968, age
53 years O8 months, working as : Superintendent
(Group "B" post), in the office of CGST and Central Excise,
Palghar Commissionerate, and residing at : D/206, Lily,
Yashwant Nagar, Virar (West), District : Palghar, State of
Maharashtra.
101. Sarita N. Honrao
( w/o Nitin S. Honrao), Date of birth: 05.12.1965
(age:56 years) working as :Superintendent (Group "B"
post) in the Legal Section, Mumbai (West), and residing at
: 17E/204, Ganga Customs Colony, A.S. Marg, Kopari
Village, Near Powai Lake, Powai - 400076, State of
Maharashtra, email id : [email protected]
102. Bhavani Ramanathan Iyer
(w/o of Ramanathan Iyer), Date of birth: 11.07.1966
(age:56 years o5 months) working as :Superintendent
(Group "B post) in the office of Commissioner of CGST
and Central Excise, AUDIT-III, Mumbai, Lotus Infocentre,
14th Floor, Parel, Mumbai 400012 and residing at : A-103,
Jai Ganesh Kripa CHS Ltd., Opp. K.T.Vision Theatre, Vasai
Road (W), Maharashtra Pin Code 401 202,
email id: [email protected]
103, Manoj Kadam, (son of Baliram Kadam), Date of birth:
30.06.1970 (age:51 years 06 months) working as
:Superintendent (Group "B" post) in the office of M & P,
Wing, Alibaug Division and residing at : D/601,
Matoshree Park CHS, Bhandup East, Mumbai 400042
State of Maharashtra, Email id:[email protected]
104. Divish N. Shetty
(son of Narayan B. Shetty ), Date of birth: 04.07.1969
(age:52 years) working as :Superintendent (Group "B"
post) in the office of NCTC, Mumbai , and residing at : D-
301, Mahavir Elegant CHS, Saki Vihar Road, Powai State
of Maharashtra, Email id:[email protected]
105. Sujeet Kumar,
24 OA No.26/2022
(Late Shri Satyadeo Prasad), date of birth: 03.04.1969,
age:52 years 08 months, working as : Superintendent
(Group "B" post) in the office of CGST, Audit, Nashik
(Audit) Commissionerate, and residing at : 18-B, Vitthal
park, Lokhande Mala, Old Sai Kheda Road, Near Vithal
Mangal Karyalaya, Nashik 422101, State of Maharashtra,
[email protected]
106. Yashwant Sukdeo Dabhade,
(son of Sukdeo Bhika Dabhade), Date of Birth :6.7.1971,
age 50 years 05 months), working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Nashik Audit Commissionerate and residing at :
'Shivkripa', Plot No.46, Kalibari Housing Society, Near
Phalke Smarak, Pandavlane, AMbad, Nashik 422010, State
of Maharashtra, Pin code -422010, email
id:[email protected].
107. Shashi Shekhar Singh
(son of Late Yogendra Nath Singh), Date of birth:
25.12.1969, (age:52 years ) working as :Superintendent
(Group "B post) in the office of Commissioner, CGST
(Audit), Nashik Audit Commissionerate, and residing at :
Akashdeep Row House, Row House No.7, Wasan Nagar,
Near Pathardi Phata, Nashik 422 009, State of
Maharashtra, email id:[email protected]
108, Dnyaneshwar S. Wadwe
(son of Samaru Dayaram Wadwe), Date of birth: 15.6.1968
(age:53 years o6 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise.
Audit Commissionerate, Nashik, and residing at: Flat
No.03, Rajlaxami Apartment, Opp. Mahila Bank, Near
Gajanan Maharaj Mandir, Indira Nagar, Nasik - 422 009
(MS), email id: [email protected]
109. Rakesh Yeshwantrao Devikar
(son of Yeshwantrao B. Devikar), Date of birth: 23.4.1971
(age:5o years 8 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise.
Audit, Nashik Audit Commissionerate, and residing at :
Ishwar Park, D-3, Opp. Church, Wadala Pathardi Road,
25 OA No.26/2022
Indira Nagar, Nashik Pin Code - 422 009, State of
Maharashtra, email:[email protected]
110. Purushottam Maroti Pathrabe
(son of Maroti Morba Pathrabe), Date of birth: 12.3.1968,
(age:53 years 9 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Audit Commissionerate, Nashik, and residing at : Flat
No.11, Varad Vinayak Apartment, Sr.No.897/1/3, Plot
No.1/2, Jaybhave Nagar, Near Samarat Symphony
Apartment, Pathardi Phata, Nasik-422009 State of
Maharashtra, Email id: [email protected].
111. Sanjay K. Nanoti
(son of Krishna A. Nanoti), date of birth: 22.08.1969, age
52 years 04 months, working as : Superintendent
(Group "B" post), in the office of CGST and Central Excise,
Audit Commissionerate, Nashik and residing at : Flat
No.04, Shridarshan Apartment, Near New Era, Beside,
Navkar Hospital, Govind Nagar, Nashik 422009, emailed :
[email protected].
112. Harish Shrichand Kathpal
(s/o Shrichand Mulchand Kathpal), date of birth:
10.04.1970, age 51 years 08 months, working as :
Superintendent (Group "B" post), in the office of CGST
and Central Excise, Audit Commissionerate, Nashik and
residing at : F-801, Maldives, Samraat Tropicano, Serene
Meadows, Gangapur Road, Nasik 422013, State of
Maharashtra, email id:[email protected]
113. Vijay Shankar Bondade,
(son of Shankar Narayan Bondade), Date of Birth :
17.08.1968, age 51 years 02 months), working as
:Superintendent (Group "B" post) in the office of AG-
22 at CGST Audit Commissionerate Nashik, and
residing at : Pooja Avenue, Flat No.10, A-Wing, Shanti
Park Road, Matoshri Nagar, UPNAGAR, NASIK O6, State
of Maharashtra.
114. Devendra Gopichand Ughade
(son of Gopichand HariUghade), Date of Birth:
26 OA No.26/2022
13.1.1969, age 52 years 11 months), working as
:Superintendent (Group "B" post) in the office of CGST
Audit Commissionerate, Nashik and residing at : Flat
No.6, Srivihar Coop. Hsg.Society, Dasak, Nasik Road,
Nasik 422010
115. Vilas Vitthalrao Dharankar
(son of Vitthalrao Raghunath Dharankar), Date of birth:
31.08.1964 (age:57 years 04 months) working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Nashik
Commissionerate, Nashik and residing at : Flat No.33,
Sarang Residency, Opp Nirmala Convent High School,
Gangapur Road, Nashik, Pin Code 422 O13, State of
Maharashtra, email id:[email protected]
116. Sanjay Dadaji Sonawane
(son of Dadąji Shivram Sonawane), Date of birth:
O1.05.1973 (age:48 years 07 months) working as
:Superintendent (Group "B" post) in the office of
Commissioner of CGST and Central Excise, Nashik
Commissionerate, Nashik and residing at: Plot No.83, DJ
Glory Housing Society, Shankar Nagar, Near Dhanai Flour
Mill, Gangapur Road, Nashik, Pin Code 422013, State of
Maharashtra, email id:[email protected]
117. Rajendra Nandu Bhavar
(son of Nandu Bhaurao Bhavar), Date of birth: 30.07.1966
(age:56 years 05 months) working as :Superintendent
(Group "B" post) in the office of Commissioner of CGST
and Central Excise, Nashik Commissionerate, Nashik and
residing at : Flat No.06, Siddhesh Residency, Patil Nest,
Anandvalli, Gangapur Road, Nashik, Pin Code : 422013
State of Maharashtra, email id:[email protected]
118. Alok Bihari
(son of Late Akhila Nand Sharma), Date of birth:
20.09.1969, (age:52 years 3 months) working as
:Superintendent (Group "B" post) in the office of CGST
and Central Excise, Nashik, and residing at : Flat No.201,
Sai Plaza Apartment, Dnyaneshwar Nagar, Pathardi Phata,
Nashik 422009, State of Maharashtra, Email id:
27 OA No.26/2022
[email protected].
119. Vijay Pandurang Hedaoo,
(son of Pandurang M. Hedaoo), Date of Birth :
27.07.1970, age 51 years 05 months), working as
:Superintendent (Group "B post) in the office of
Assistant Commissioner of CGST and Central Excise,
Nashik-II Division, Nashik, and residing at : Flat No.4,
Dattaprabhu Apartment, Samarth Nagar, Wadala Pathardi
Road, B/H, Gokul Hospital, Nashik, 422009, State of
Maharashtra, email id: [email protected].
120. VIJAY DAMODAR AVHAD
(son of Damodar Bhaurao Avhad), date of birth:
10.10.1971, age 50 years 02 months, working as :
Superintendent (Group "B" post), in the office of
Commissioner of CGST and Central Excise, Nashik
Commissionerate, Nashik and residing at : House No.14,
Engineers CHS Behind Ashadeep Karyalaya, Amrut
Dham, Panchavati, Nashik, State of Maharashtra, Pin Code
422 003, email id: [email protected]
121. Diwakar Mishra
(son of Aniruddha Prasad Mishra), Date of birth:
01.07.1969 (age:52 years 05 months) working as
:Superintendent (Group "B post) in the office of
Commissioner of CGST and Central Excise, Nashik
Commissionerate, and residing at : Saket Twin Row
Bungalow No.2, Survey No.323/2B, Plot No.13, Pathardi Road,
Nashik, Maharashtra, Pin Code 422009, State of Maharashtra,
email id: dwiwakarmishra69 @grediffmail.com
122. Prabhakar A. Thakur
(son of Annasaheb D. Thakur), Date of birth: 11.1.1968,
(age:53 years 11 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Nashik, and residing at : Flat No.14, Sundaravan
Apartment, B/H, Padekar Gas Agency Takli Road,
Upnagar, Nashik 422 006,
Email id:[email protected].
28 OA No.26/2022
123. Dilip Dinkar Nikam
(son of Dinkar Jairam Nikam), Date of birth: 01.04.1971
(age:50 years o8 months) working as :Superintendent
(Group "B" post) in the office of Commissioner of CGST
and Central Excise, Shirdi Range, Ahmednagar Division,
Nashik Commissionerate and residing at : 4614,
Rahulwadi, Peth Road, Panchavati, Nashik, Pin Code
422003 State of Maharashtra.
124. Anand Anant Karpate
(son of Anant Upendra Karpate), date of birth:
05.07.1968, age 53 years o5 months, working as
Superintendent (Group "B" post), in the office of
Customs Chapter Cell Nashik Commissionerate, and
residing at: Flat No.C-8, Shree Padma Apartments, Near
Church, Opp. Nashik Cambridge School, Indira Nagar,
Nashik 422009, email id: [email protected]
125. D.S. Gawai
( s/o Late Shri Sahadeorao G. Gawai), date of birth:
03.08.1966, age 55 years 04 months, working as
Superintendent (Group "B" post), in the office of GST
Division-I, Nashik Commissionerate, and residing at : B-
501, Royale, Ashoka Marg, Pakhal Road, Opp.
ICAIBHAWAN, Nashik, State of Maharashtra -422011
126. Vindhyachal Singh
(son of Kapil Deo Singh), Date of birth: 01.01.1970,
(age:51 years 11 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Audit Commissionerate, Nashik, and residing at: Row
House No.7, Swamy Park, Wasan Nagar, B/H, Wasan
Toyota Show Room, Pathardi Phata, Nasik-422009 (State
of Maharashtra), Email id:[email protected]
127. Rajendra Motiram Jambhulkar
(son of Motiram Bapurao Jambhulkar), date of birth:
24.06.1966, age 56 years 06 months, working as :
Superintendent (Group "B" post), in the office of
Commissioner of CGST and Central Excise (Appeals),
Nashik Commissionerate, Nashik, and residing at:Flat
No.B-2, Pusti Park, Near Ambad Police Station, CIDCO,
29 OA No.26/2022
Nashik, State of Maharashtra 422009, email id:
[email protected]
128. Avinash Sopan Wadekar
(s/o Sopan Ramu Wadekar), date of birth: 22.11.1970,
age 51 years 01 month, working as : Superintendent
(Group "B" post), in the office of Customs Chapter Cell,
Nashik, and residing at : D-703, Royale, Ashoka Marg,
Pakhal Road, Opp. ICAI Bhawan, Nashik 422011,
State of Maharashtra
129. Yogiraj Sitaram Parkhal
(son of Sitaram Kaluji Parkhal), date of birth: 08.07.1964,
age 57 years o5 months, working as : Superintendent
(Group "B" post), in the office of CGST and Central Excise,
Audit Commissionerate Nashik, and residing at: 6, Sarode
Sankule, Behind Toyota Showroom, Wasan Nagar,
Pathardi Phata, Nashik, State of Maharashtra, Pin Code :
422010, email id:[email protected],
130. Ramesh Janrao Barapatre
(son of Janrao Garjibąji Barapatre), date of birth:
7.5.1969, age: 52 years 07 months, working as:
Superintendent Group "B" post in the office of CGST
and Central Excise, Nagpur-II Commissionerate and
residing at: Plot No.63, First Floor, Fulmati Lay Out, Galli
No.3, Near Himalaya Empire, Beltarodi Road, Nagpur
440027, State of Maharashtra.
131. Geeta Jaisingh Parmar
( w/o Jaisingh Gala Parmar), Date of birth: 08.08.1968,
(age:53 years 4 months) working as :Superintendent
(Group "B" post) in the office of CGST and Central Excise,
Appeals-III, Mumbai, and residing at : Nehru Nagar, Bldg.
No.154/5193 "A" Wing, Near Kedarnath Temple, Kurla
(East), Mumbai 400024,
Email id:[email protected]
132. Sanjeev Kumar Banodha,
(son of Omprakash), Date of Birth: 16.7.1970, age 51
years 05 months), working as :Superintendent (Group
"B" post) in the office of Commissioner of Central GST,
30 OA No.26/2022
Pune-II, Pune, GST Bhavan, 1st Floor, 41-A, Sassoon Road,
Opposite Wadia College, Pune 411001, and residing at :
Flat No.A-104, Daffodils, Magarpatta City, Hadapsar,
Pune 411028.
133. Ajay Sarkar
(son of Jamini Sarkar), Date of birth: 02.01.1969 (age:52
years 11 months) working as :Superintendent (Group
"B" post) in the office of Commissioner of CGST and
Central Excise, Audit-Thane and residing at : A/603,
Sankalp Apartment, Gaurav Galaxy Phase-1, Mira Road
(East), District Thane, State of Maharashtra.
134. Jaywantkumar K. Bagde
(son of Khechardas Bagade), Date of birth: 30.08.1967,
(age:54 years 4 months) working as :Superintendent
(Group "B° post) in the office of CGST and Central Excise,
Palghar Commissionerate, and residing at : C-603,
Rajhans Complex, 2nd Road, Shirprastha, Nallasopara
(West), District Palghar - 401203.
135. S. Vijayalakshmi
(R. Swaminathan), date of birth: 28.09.1961, age 60
years 03 months, worked/retired as : Superintendent
(Group "B" post), from the office of CGST, Mumbai West
Commissionerate, and residing at : F-9, Shiv Ganga Rose,
6th Cross, Hanumagiri, Chikkalsundra, Bangalore-560061,
email id: [email protected].
136. Gayatri Padmesh Nagwekar
(w/o Padmesh Vasant Nagwekar), date of birth:
O1.07.1975, age 46 years 05 months, working as :
Superintendent (Group "B" post), in the office of the
Assistant Commissioner of Central GST and Central
Excise, Hubbali Audit Circle, C.R. Building, Navanagar,
Hubballi-580025, under Belgavi Audit Commissionerate,
Bengaluru Zone and residing at : Flat No.603/E-Wing,
Ganesh Nagar, Near Maratha Mandir, BELGAUM-
590006, State of Karnataka,
email id:[email protected]
137. Saleem Ahmed Shaikh
31 OA No.26/2022
(son of Nazir Ahmed Shaikh), Date of birth: 10.10.1965
(age:56 years 2 months) working as :Superintendent
(Group "B" post) in the office of CGST, Central Excise,
Aurangabad Commissionerate, and residing at : 5/51, GST
and Customs, Staff Qtrs, N-1, CIDCO, Town Centre,
Aurangabad, State of Maharashtra.
138. Atul Madhukar Pillewar
(son of Madhukar Pillewar), Date of birth: 22.07.1971
(age:50 years 05 months) working as :Superintendent
(Group "B" post) in office of the Commissioner of CGST
and Central Excise, Customs Chapter Cell, Aurangabad, N-
5, Town Centre, CIDCO, Aurangabad 431 003 and residing
at : 4, Royal Park, Vimananagar, Opp Airport, Jalna Road,
Aurangabad 431007, State of Maharashtra,
Email id: [email protected]
139. Vivek Bhaskarraro Chimurkar
(son of Bhaskarrao B. Chimurkar), Date of birth:
O1.07.1970 (age:51 years 05 months) working as
:Superintendent (Group "B" post) in the office of CGST
and Central Excise, Aurangabad, Commissionerate, N-5,
Town Centre, CIDCO, Aurangabad-431003,and residing at
: RH No.8, Royal Park, Opp. Airport, Behind Neya
Showroom, Viumannagar, Chikalthana, Aurangabad,
State of Maharashtra, 431007,
Email id:[email protected]
140. Jaishree Somkuwar
( Nilkanth Bagde), date of birth: 3.7.1967 (age 54 years
5 months) working as :Superintendent Group "B" post,
in the office of Assistant Commissioner of Central Excise &
GST, (Jalna Division), Aurangabad Commissionerate, and
residing at : Silver Estate, Flat No.01, Plot No.25, MIDC
Road, N-1, CIDCO, Aurangabad, pin code - 431003,
State of Maharashtra.
141. SANDEEP SURESHRAO KUMBHARE
(son of Suresh Y. Kumbhare), date of birth: 31.10.1970, age
51 years 02 months, working as : Superintendent
(Group "B" post), in the office of Commissioner of CGST
and Central Excise Commissionerate, Aurangabad (CPC
32 OA No.26/2022
cell Nagpur at Aurangabad) and residing at : CGST &
Excise Quarter No.1/1, P-2 Building, N-5, CIDCO
Aurangabad 431003, Maharashtra, Cell :9421329574,
email:[email protected]
142. Prabhakar Kisanji Shirbad
(son of Kisanji Wadguji Shirbad), date of birth:
14.06.1966, age 55 years o6 months, working as :
Superintendent (Group "B" post), in the office of
Commissioner of CGST and Central Excise, Aurangabad
Commissionerate and residing at : CGST & Central Excise
Quarter No.3/13, Bajrang Chowk, N-7 CIDCO Aurangabad,
431003, Maharashtra,
email id:[email protected]
143. Dilip Pushpkumar Kudal
(son of Pushpkumar Harishchandra Kudal), Date of birth:
24.05.1969 (age:52 years 07 months) working as
:Superintendent (Group "B" post) in the office of the
Additional Commissioner of Customs, Customs Chapter
Cell, Aurangabad, and residing at Block No.8, Building
No.7, GST and Customs Staff Quarters, C.4, No.1,
CIDCO, Aurangabad, State of Maharashtra.
Eamil id:[email protected]
144. Manoj Kumar Kureel
(son of Late Shri Harischandra),
Date of Birth:04.05.1968
(age:53 years 07 months)
Working as Superintendent
(Group "B" Post) in the office of Commissioner of
CGST and Central Excise, Customs Chapter Cell,
Aurangabad, N-5, Town Centre, CIDCO,
Aurangabad 431 003 and residing at :8/01,
CGST and customs, Quarter No.1, CIDCO,
Aurangabad - 431 003,
State of Maharashtra,
Email id:[email protected]
145. Bhima Shravanrao Nade
(son of Shravanrao V. Nade), date of birth:03.04.1974
(age 47 years 08 months) working as: Superintendent
33 OA No.26/2022
Group "B" post in the office the Commissioner of CGST
and Central Excise, N-5, Town Centre, Aurangabad-
431003, and residing at : Central GST Staff Quarters, Block
No.8/2, N-1, CIDC0, Aurangabad-431003, State of
Maharashtra, email id: [email protected],
146, Sahebrao Ambadasrao Choudante
(son of Ambadasrao Sambhajirao Choudante), date of
birth: 25.09.1973, age 48 years 03 months, working as :
Superintendent (Group "B" post), in the office of CGST
& Central Excise, Urban Division, Aurangabad
Commissionerate, and residing at : CGST Staff Quarters,
N-7, CIDCO Building No.01, Room No.01, Bajrang Chowk,
Near Bharat Gas, Aurangabad, State of Maharashtra
431003, email id :[email protected]
147. P.V. JAYARAMAN
(son of Late P.R. Venkateswaran), date of birth:
30.05.1968, age 53 years 07 months, working as :
Superintendent (Group "B" post)/ Senior Intelligence
Officer in DRI, Chennai, in the office of Directorate of
Revenue Intelligence, No.27, G.N. Chetty Road, T. Nagar,
Chennai, Tamil Nadu pin 600017, and residing at : F-2,
First Floor, Shanthinikethan, 29th Street, Extension, Thillai
Ganga Nagar, Nanganallur, Chennai, State Tamil Nadu,
Pin Code-600061, email id:[email protected]
148. Nizam A. Shaikh
(s/o Iqbal A. Shaikh), date of birth: o9.03.1969, age 52
years o9 months, working as : Superintendent (Group
"B" post), in the office of CGST, Audit-II Commissionerate
Pune, and residing at : B1, Kamaldeep park, Opp. Sheetal
Petrol Pump, Pune, State of Maharashtra, Pin Code
411048, email id: [email protected].
149. Rajesh Kumar Srivastav
(son of Late Shri Akhileshwar Prasad) date of
birth: 16.07.1971, age: 50 years 05 months,
working as : Inspector, in the office of
Assistant Commissioner, Customs Division,
Forbesganj under Customs (Preventive)
34 OA No.26/2022
Commissionerate, Patna, and residing at : C/o
Rajesh Kumar Yadav, Near City Cart, Main Road,
Jognani, District: Araria, Bihar, Pin - 854328.
150, Shriram Sadashiv Barapatre
(s/o Sadashiv Barapatre), date of birth:
21.10.1964, age 57 years 2 months, working as
:Superintendent (Group "B" post), in the
office of CGST, Audit-II Mumbai
Commissionerate and residing at : Vasant
Valley, Acacia, Bldg No.6. Flat No.205, Gokul
Nagari Road, Gandhari, Kalyan (W), Pin
Code 421301, State of Maharashtra,
email id: [email protected]. ... Applicants
(By Advocate Shri R.G. Walia)
Versus
1. Union of India, through
The Revenue Secretary to the Govt. of India
Ministry of Finance, Department of Revenue,
North Block, New Delhi-110 001.
Email id: [email protected]
2. The Chairman,
Central Board Of Indirect Taxes(CBIC),
Ministry of Finance, Department of Revenue, North Block,
New Delhi-110001
Email id:[email protected]
3. The Principal Chief Commissioner of
Central Excise, Mumbai Zone-I,
Cadre Controlling Authority,
115, M.K.Road, Central Excise Bldg.,
Churchgate, Mumbai-400001.
Email: [email protected]
4. Secretary (DOPT),
Department of Personnel & Training (DoPT),
Ministry of Personnel, Public Grievances and Pensions,
35 OA No.26/2022
North Block, New Delhi - 110001.
Email id: [email protected] ..Respondents
(By Advocate Shri D.A. Dube)
ORAL ORDER
Per: Shri Justice M.G. Sewlikar, Member (J)
The applicants are challenging the order dated 22nd November, 2021 by which the MACP granted to them vide order dated 25th September, 2013 has been withdrawn and while withdrawing it was made clear that the said withdrawal was subject to the final decision in OA Nos.1085/2018 and 174/2019 pending before the Allahabad Bench of this Tribunal and Contempt Petition No.95/2019 in OA No.174/2019.
2. The applicants contend that the second financial upgradation was issued to the applicants w.e.f. 06th December, 2012 i.e. from the date of their notional promotion to the grade of Inspector. This benefit the respondents withdrew vide order dated 22nd November, 2021 on the ground that the period of notional promotion till assumption of charge of the post on promotion shall not be counted for determining eligibility for financial upgradation under MACP 36 OA No.26/2022 Scheme. The applicants contend that the period of notional promotion forms part of regular service and, therefore, withdrawal effected by the respondents is against law and the order dated 22nd November, 2021 needs to be set aside and the amount withdrawn be refunded to the applicants. In the present case, in case of some of the applicants recovery of some amount is made and in respect of other applicants, no recovery is made.
3. The respondents filed their reply contending therein that notional promotion granted to the applicants cannot be considered for determining eligibility for financial upgradation under MACP Scheme. Their contention is that the applicants do not complete 10 years for grant of financial upgradation if the period of notional promotion is excluded. As per Ministry's letter dated 14th July, 2021, service rendered on assumption of charge of the post on regular basis alone will be counted for determining eligibility for next financial upgradation and, therefore, the financial upgradation granted to the applicants has been rightly withdrawn.
37 OA No.26/2022
4. We have heard learned counsel for the applicants and learned counsel for the respondents.
5. Learned counsel for the applicants submits that para 5 of the impugned order dated 22nd November, 2021 makes it clear that this withdrawal was subject to the final decision of OA No.1085/2018 & 174/2019 and Contempt Petition No.95/2019 in OA No.174/2019. These OAs have been allowed by Allahabad Bench of this Tribunal and, therefore, they are entitled to the restoration of the benefits of financial upgradation.
6. Learned counsel for the respondents submits that both these OAs have been challenged before the High Court of Allahabad. Till the decision is rendered by the Allahabad High Court, this matter be kept in abeyance. He further submits that so far as merit is concerned, the action was taken in terms of the letter of Ministry dated 14th July, 2021 to the effect that for the purpose of MACP Scheme, service rendered on assumption of charge of the post on regular basis alone will be counted for determining eligibility for next financial upgradation. The period of notional 38 OA No.26/2022 promotion till assumption of charge of the post on promotion shall not be counted for determining eligibility for financial upgradation under MACP Scheme. He submits that in terms of this OM, the respondents rightly withdrew the financial benefit granted to the applicants.
7. We have given thoughtful consideration to the submissions made by learned counsel for the applicants and learned counsel for the respondents.
8. The only question involved in this OA is whether period of notional promotion is to be counted for the purpose of grant of financial upgradation. In the case of Manoj Mishra and Ors. Vs. Union of India & Ors., OA No.1085/2018, Allahabad Bench of this Tribunal recorded following observations:
"15. We have carefully gone through the judgments of the Hon'ble Apex Court relied upon by the counsel for the applicants as also through the judgment of the Ernakulam Bench of this Tribunal. Although it was contested by the counsel for the respondents that the Hon'ble Supreme Court's judgments were distinguishable as they were on different issue, we can still benefit from the opinion expressed on the issue of regular service as discussed in preceding paragraphs, according to which, the word "regular" would not mean actual and as it implication what we have to see whether the appointment was a regular or irregular in the sense whether it was contrary to any extant instruction or principle of law. In its para 12 of this judgment, it further lays down that the expression "on a regular basis" would mean appointment to a post on a regular basis in contradistinction to appointment on adhoc or stop gap 39 OA No.26/2022 or purely temporary basis. None of the parties have commented or argued that notional promotion was irregular and therefore the appointment even on notional appointment was on a regular basis in contradistinction from the appointment on adhoc or stopgap basis. This appears to be the spirit of the stipulation in para 9 of the MACP scheme itself which expressly excludes the adhoc or contractual period of service. Similarly, we can benefit from the order in K. Madhvan & Anr. case, which elaborates on the interpretation of regular service that it is not adhoc or stopgap or temporary basis. In the similar way the Ernakulam Bench's judgement relied upon by learned counsel for the applicant also indicates the same thing. In fact, it has been specifically observed that the effect of the notional appointments will be lost if their eligibility for upgradation under MACP is fixed at a later stage. Even if there are differences in the matters of details and the strict context, the general guiding principle cannot be dichotomous and it has to adopted universally without any discrimination whatsoever. Therefore, if in course of regular service, incumbents have been given notional promotion from any particular date, it is perfectly in order to allow the monetary benefit from the date of actual assumption of charge but to completely disallow the period of service under notional promotion will have the effect of negating the service itself which cannot be a tenable interpretation."
9. Similarly, in OA No.174/2019 [Manju Rani & Ors. Vs. Union of India & Ors.], in para 8 following observations are recorded:
"8. At the outset, we may state that the issue involved in this OA has already been adjudicated by this Tribunal in the case Page 5 of 6 of Manoj Mishra & Others (supra). The relevant portion of the order reads as under:
"15. We have carefully gone through the judgments of the Hon'ble Apex Court relied upon by the counsel for the applicants as also through the judgment of the Ernakulam Bench of this Tribunal. Although it was contested by the counsel for the respondents that the Hon'ble Supreme Court's judgments were distinguishable as they were on different issue, we can still benefit from the opinion expressed on the issue of regular service as discussed in preceding paragraphs, according to which, the word "regular" would not mean actual and as it implication what we have to see whether the appointment was a regular or irregular in the sense whether it was 40 OA No.26/2022 contrary to any extant instruction or principle of law. In its para 12 of this judgment, it further lays down that the expression "on a regular basis" would mean appointment to a post on a regular basis in contradistinction to appointment on adhoc or stop gap or purely temporary basis. None of the parties have commented or argued that notional promotion was irregular and therefore the appointment even on notional appointment was on a regular basis in contradistinction from the appointment on adhoc or stopgap basis. This appears to be the spirit of the stipulation in para 9 of the MACP scheme itself which expressly excludes the adhoc or contractual period of service. Similarly, we can benefit from the order in K. Madhvan & Anr. case, which elaborates on the interpretation of regular service that it is not adhoc or stopgap or temporary basis. In the similar way the Ernakulam Bench's judgement relied upon by learned counsel for the applicant also indicates the same thing. In fact, it has been specifically observed that the effect of the notional appointments will be lost if their eligibility for upgradation under MACP is fixed at a later stage. Even if there are differences in the matters of details and the strict context, the general guiding principle cannot be dichotomous and it has to adopted universally without any discrimination whatsoever. Therefore, if in course of regular service, incumbents have been given notional promotion from any particular date, it is perfectly in order to allow the monetary benefit from the date of actual assumption of charge but to completely disallow the period of service under notional promotion will have the effect of negating the service itself which cannot be a tenable interpretation .
16. Under these factual matrix, we allow the OAs and quash and set aside the impugned letter/order 07.02.2018 and with Circular letter dated 26.02.2018 (Annexure A-1 in OA No.1085/2018), impugned MACPs withdrawal order dated 21.08.2018 in respect of applicant Nos.1 and 2, and order dated 16.05.2018 in respect of applicant Nos.3, order dated 15.05.2018 in respect of applicant No.4 and order dated 16.05.2018 in respect of applicant No.5 in OA No.1085/2018. As well as the orders dated 07.02.2018, 26.02.2018, 14.07.2021, 29.07.2021, 27.03.2019 & 22.04.2019 in OA No.691/2023 and direct the respondents to consider and grant the benefit of 2nd/3rd financial upgradation to the applicants under MACP taking into account the period served on notional basis also, subject to other procedural requirements. This consideration must be completed within 3 months from the date of receipt of this order.41 OA No.26/2022
From the perusal of cited judgment, it would be amply clear that the case, in hand, is squarely covered by the ratio laid down in the said case and as such there is no room to deviate another view especially when the facts and circumstances of the case are similar and identical with the case of cited case."
10. In both these cases, it is held that period of notional promotion can be counted for grant of financial upgradation.
11. Learned counsel for the applicants places reliance on the case of Union of India and Others Vs. K.B. Rajoria, (2000) 3 SCC 562 for the proposition that notional promotion forms part of regular service. It has been held in para Nos.9,11 to 13 as under:
9. Third, the High Court erred in construing the words "regular service in the grade" as actual physical service. If that were so, then an ad hoc appointee who actually serves in the post could also claim to be qualified to be considered for the post of Director General. The High Court itself held that "ad hoc service rendered by any of the parties would not count towards eligibility".
xxx xxx xx
11. The word "regular" therefore does not mean "actual" and the first question the High Court should have considered was whether the appointment of Krishnamoorti was regular and in accordance with the Rules or it was irregular in the sense that it was contrary to any principle of law.
12. The decision which is somewhat opposite is the case of K. Madhavan v. Union of India, (1987) 4 SCC 566, where the eligibility requirement was eight years in the grade "on a regular basis". In that case it was held:
"In our view, therefore, the expression 'on a regular basis' would mean the appointment to the post on a regular basis in contradistinction to appointment on ad hoc or stopgap or 42 OA No.26/2022 purely temporary basis."
13. It is nobody's case that the notional promotion granted to Krishnamoorti was 'irregular". By giving him notional promotion as Additional Director General with effect from 22.02.1995, Krishnamoorti was in fact regularly appointed to the post on that date." From this authoritative pronouncement of the Supreme Court, it is axiomatic that the period of notional promotion forms part of regular service. In the case at hand, the respondents contention is not that the notional promotion granted to the applicants was irregular.
12. In this view of the matter, the applicants are entitled to the benefit of financial upgradation. So far as contention of the respondents that the respondents have challenged the order of Allahabad Bench of this Tribunal in Allahabad High Court is concerned, the interest of the respondents can be protected by making it subject to the decision of Allahabad High Court.
13. In this view of the matter, the Original Application is allowed. The order dated 22nd November, 2021 (Annexure A-1) and order dated 20th September, 2021 (Annexure A-2) are set aside. The respondents 43 OA No.26/2022 shall refund the amount recovered from the applicants.
14. This order shall be subject to the orders passed by the Allahabad High Court in Writ Petition No.2513/2025.
15. Pending MAs, if any, stand closed. No order as to costs.
(Santosh Mehra) (Justice M.G. Sewlikar)
Member (A) Member (J)
ma.
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