Central Administrative Tribunal - Jabalpur
Rajendrasinh Kishorsinh Jadeja vs M/O Finance on 11 February, 2022
1 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
CENTRAL ADMINISTRATIVE TRIBUNAL, JABALPUR BENCH
JABALPUR
1. Original Application No.200/441/2021
2. Original Application No.200/442/2021
3. Original Application No.200/446/2021
4. Original Application No.200/466/2021
5. Original Application No.200/467/2021
Jabalpur, this Friday, the 11th day of February, 2022
HON'BLE MR. RAMESH SINGH THAKUR, JUDICIAL MEMBER
Original Application No.200/441/2021
1. Mahendra Nim, S/o Shri Jugalkishor Nim, Date of Birth : 26.02.1972,
Presently posted as Superintendent (Review), CGST & C.Ex.Hqrs., Ujjain, R/o
H-237, Nalanda Parisar, Kesar Bag Road, Opp. Chameli Devi Public School,
Indore - 452012.
2. Sunil Marotkar, S/o Late Shri Pancham Marotkar, Date of Birth : 31.03.1964,
Presently posted as Superintendent (Admn/DDO), CGST & C.Ex.Hqrs., Ujjain,
R/o 136, Shri Yantra Nagar, Khandwa Road, Indore (MP) - 452020.
3. Charanjeet Singh, S/o Shri Amar Singh, Date of Birth : 01.06.1967, Presently
posted as Superintendent CGST & C.Ex. Division-I, Ujjain, R/o 146, Shri Yantra
Nagar, Khandwa Road, Indore (MP) - 452020.
4. Indra Raj Meena, S/o Late Shri Megha Ram, Date of Birth : 05.07.1968,
Presently posted as Superintendent (Infra), CGST & C.Ex.Hqrs., Ujjain, R/o
Quarter No.4, Type-IV, Basant Vihar, Central Excise Colony, Ujjain 456001.
5. Kiran Donbosco, D/o Late Shri Yugal Netawat, Date of Birth 26.02.1969,
Presently posted as Superintendent (Tech), CGST & C.Ex.Divn.VII Indore, R/o
121, Sharma Enclave, Near Girdhar Nagar, Piplihana, Indore (MP) - 452001.
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6. Ashutosh Nath, D/o Late Shri Rajendra Nath, Date of Birth 05.06.1970,
presently posted as Inspector, CGST & C.Ex.Divn.VII, Indore, R/o Plot No.6,
19/2, Manoramaganj, Indore (MP) - 452001.
7. Ajay Kumar Koshta, D/o Shri L.N. Koshta, Date of Birth 01.07.1965,
Presently Posted as Superintendent (Audit), CGST & C.Ex.Audit
Commissionerate, Indore, R/o 32, Sector-R, Mahalakshmi Nagar, Indore (MP) -
452001.
8. Ashwini Kumar Tiwari, D/o Late Shri R.C. Tiwari, Date of Birth : 10.06.1966,
Presently Posted as Superintendent (Audit), CGST & C.Ex.Audit
Commissionerate, Indore, R/o 33, Madhuban Colony, Keshar Bagh Road, Indore
(MP) - 452009.
9. Subhash Chandra Wagh, D/o Late Shri Kashinath G. Wagh, Date of Birth :
01.10.1961, Presently posted as Superintendent, CGST & C.Ex.
Commissionerate, Manik Bagh, Indore, R/o 536, Sudama Nagar, Indore (MP) -
452009.
10. Virendra Joshi, S/o Shri L.M. Joshi, Date of Birth : 09.01.1971, Presently
posted as Superintendent, CGST & C.Ex.Divn.III, Indore, R/o O-82, Kalandi
Park, Shrinagar Extension, Indore (MP) - 452018.
11. Ashish Hadkr, S/o Late Shri Tulsidas Hadke, Date of Birth : 02.02.1966,
Presently Posted as Superintendent Customs Commissionerate, Indore, R/o M-
100, Nalanda Parisar, Keshar Bag Road, Indore (MP) - 452012.
12. Ashok Kumar Jain, S/o Shri Pramod Kumar Jain, Date of Birth - 01.01.1966,
Presently posted as Superintendent (Review), CGST & C.Ex., Manik Bagh
Palace, Indore, R/o 37, Radhakrishna Vihar, Pipliyahana, Near Ring Road, Indore
(MP) 452001.
13. Suresh Nari, S/o Late Shri A. Somasekharan Nair, Date of Birth 29.12.1969,
Presently posted as Senior Intelligence Officer, DGCI, Indore, R/o Row House
No.16, Treasure Town, Bijalpur, Rajendra Nagar, Indore - 452012.
14. Arun Shandilya, S/o Late Shri Shyam Sunder Shandilya, D.O.B 27.04.1963,
presently posted as Superintendent, Customs, Indore, R/o 70, Lala Ram Nagar,
Near St. Paul Higher Secondary School, Indore (M.P.) 452001.
-Applicants
Page 2 of 24
3 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
(By Advocate - Shri Piyush Tiwari)
Versus
1. The Union of India through its Secretary, Ministry of Finance, Department of
Revenue, North Block, New Delhi - 110001.
2. The Secretary (Expenditure), Ministry of Finance, Department of Expenditure,
North Block, New Delhi - 110001.
3. The Central Board of Excise & Customs (Now CBIC), through its Chairman,
Department of Revenue, North Block, New Delhi - 110001.
4. The Chief Commissioner of Bhopal, Central Excise Zone, M.P &
Chhattisgarh, New GST Bhawan 35-C, Administrative Area, Arera Hills, Bhopal
- 462001.
5. The Commissioner, CGST & C Excise, Commissionerate-Indore, Manik Bagh
Palace, Indore 452001.
6. The Commissioner, CGST & C Excise, Commissionerate - Ujjain, Bharat
Puri, Ujjain 456001.
7. The Commissioner, CGST & C Excise, Commissionerate, Audit-Indore,
Omega Tower, PSU-54, Bhamouri, Vijay Nagar, Indore, M.P. 452001.
8. The Commissioner, Customs, Commissionerate-Indore, Nipaniya, Indore,
M.P. 452001.
9. Senior Accounts Officer, Pay & Accounts CGST Office, Manikbagh Palace,
Indore (M.P) 452001
- Respondents
(By Advocate - Shri Himanshu Shrivastava)
Original Application No.200/442/2021
1. Vinod Sharma, S/o Shri S.H. Sharma, Date of Birth : 30.05.1967, presently
posted as Superintendent Audit, CGST and Central Excise Commissionerate,
Indore, R/o 25/2, Tamboli Bakhal, Malharganj, Indore 452002.
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2. Satyanshu Mishra, S/o Late Ramesh Kumar Mishra, Date of Birth :
08.05.1961, Retired on 31.05.2021 from post of Superintendent, CGST and
Central Excise Commissionerate, Indore, R/o 197, Pushpratan Avenue, Near
Vidhyasagar School, Bicholi Mardana Road, Badiya Keema, Indore (M.P.)
452001.
3. Praveen Kumar Netawat, S/o Shri Jugal Netawat, Date of Birth 31.12.1970,
Presently posted as Superintendent (Planning), Audit, CGST and Central Excise
Commissionerate, Indore, R/o RH-43, Treasure Town, Indore 452003.
4. Sandip Panvalkar, S/o Late Shri M.D. Panvalkar, Date of Birth : 01.08.1967,
Presently posted as Superintendent Range-V, Division-VII, CGST-
Commissionerate, Indore, R/o 24, Dhanvantri Nagar, Post - Rajendra Nagar,
Indore 452002.
5. Kushal Chourey, S/o Late Shri K.C. Chourey, Date of Birth : 19.04.1967,
Presently posted as Superintendent Audit, CGST and Central Excise
Commissionerate, Indore, R/o 467-R Sector Mahalaxmi Nagar, Opposite -
Bombay Hospital, Indore (M.P.) 452010.
6. Pramod Kumar Sharma, S/o Shri Shyam Sharma, Date of Birth : 07.03.1966,
presently posted as Superintendent, Confidential Branch, Headquarters, CGST
and Central Excise Commissionerate, Indore, R/o 38/2, Parsi Mohalla, Chhawani,
Indore (M.P.) 452001.
7. Jasram Meena, S/o Shri Ramkishan Meena, Date of Birth : 09.02.1966,
Presently posted as Superintendent, Range Neemach, CGST, Commissionerate-
Ujjain, R/o 140 Hudco Colony, Neemach (M.P.) 458441.
8. Kailsh Chand Meena, S/o Late Shri Jai Ram Meena, Date of Birth :
02.07.1965, Presently posted as Superintendent Audit, CGST and Central Excise
Commissionerate, Indore, R/o 112-A, Silicon City, Near Club House, Indore
(M.P.) 452013.
9. Khemraj Meena, S/o Shri Motilal Meena, Date of Birth 25.08.1965, Presently
posted as Superintendent Audit, CGST and Central Excise Commissionerate,
Indore, R/o 245, Gulab Bag, Near Dewas Naka, Indore (M.P.) 452001.
10. Devashish Nilosey, S/o Shri Krashnakant Nilosey, Date of Birth : 04.12.1966,
Presently posted as Superintendent, Division-IV, CGST and Central Excise
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Commissionerate, Indore, R/o 63, Anand Nagar, Chitawad Road, Indore (M.P.)
452001.
11. Ambrish Nadkar, S/o Late Shri Vasant Nadkar, Date of Birth : 14.09.1968,
Presently posted as Superintendent (Adj-I), CGST and Central Excise
Commissionerate, Indore, R/o 5-Anand Appartment, 197, Saket Nagar, Indore
(M.P.) 452001.
12. Heeralal Meena, S/o Late Shri Hariram Meena, Date of Birth : 03.05.1964,
Presently posted as Superintendent, Range-III, Division-Vii, CGST and Central
Excise Commissionerate, Indore, R/o 14, Radha Krishna Vihar, Pipliyahana,
Indore (M.P.) 452001.
13. Bharat Verma, S/o Shri Harish Verma, Date of Birth : 24.04.1968, Presently
posted as Superintendent, Customs Commissionerate, Indore, R/o 213, Peace
Point Limbodi, Khandwa Road, Indore 452010 (M.P.).
14. Ms. Deepika Thombre, D/o Late Shri Blawant Rao Thombre, Age 43 years,
presently posted as Superintendent, Crystal IT Partk, SEZ, Custom
Commissionerate, Indore, R/o 403, Vipindeep Apartment, E-38, HIG Colony,
Indore (M.P.) 452002.
15. Dinesh Chopra, S/o Late Shri G.R. Chopra, Date of Birth : 04.01.1971,
Presently Posted as Superintendent (Tech), Division -V, CGST and Central
Excise Commissionerate, Indore, R/o 115/2, Pradeshipur, Indore (M.P.) 452001.
16. Sunil Kumar Jain, S/o Shri Rajendra Kumar Jain, Date of Birth : 05.06.1970,
Presently posted as Superintendent (Tech), CGST and Central Excise
Commissionerate, Indore, Manik Bagh Palace, Indore, R/o 101, Cosmos, Morya
Garden, Kandia Road, Indore (M.P.) 452003.
17. Sandeep Karnik, S/o Prabhat Kumar Karnik, Date of Birth : 09.08.1967,
Presently posted as Superintendent, Range-III, Division-IV, CGST and Central
Excise Commissionerate, Indore, R/o Plot No.203, Meadows-I, Grande Exotica,
Near Agrawal Public School, Opposite Scheme No.140, Bicholi Mardana, Indore
(M.P.) 452016.
18. Sandp Kumar Mudholkar, S/o Late Maganlal Deolal Mudholkar, Date of
Birth : 17.10.1967, presently posted as Superintendent Circle-I, Audite,
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Commissionerate, Indore, R/o Row House NO.51, Treasure Town, Bijalpur,
Indore (M.P.) 452012.
19. Yash Wardhan Pandey, S/o Shri Kailash Chandra Pandey, Date of Birth :
29.07.1967, Presently posted as Superintendent, Audit, Commissionerate, Indore,
R/o Row House No. CV-A-36, Dream City, Talawali Chand, A.B. Road, Indore
(M.P.) 453771.
20. Neeraj Agrawal, S/o Shri K.M. Agrawal, Date of Birth : 17.10.1966,
Presently posted on deputation (Loan Basis) as Senior Intelligence Officer,
DGGI, Delhi Zonal Unit, Customs Commissionerate-Indore, R/o Plot No.6, WZ-
24, Pratap Nagar, Hari Nagar, New Delhi 110064.
21. Jitendra Singh Ranawat, S/o Late Shri B.S. Ranawat, Date of Birth :
16.07.1966, Presently posted as Superintendent of Customs, Commissionerate,
Indore, R/o Flat No.GF-2, 102, Laxmi Appartment, 27, Aditya Nagar, Indore
452001.
22. Sanjay Kumar Soni, S/o Late Shri R.C. Soni, Date of Birth : 26.04.1968,
Presently posted as Superintendent Audit, CGST and Central Excise
Commissionerate, Indore, R/o 106, Eminent, Shivneri Sahil Empire, Opposite to
Agrawal Public School, Bicholi Mardana, Indore, M.P. 452008.
23. Lal Singh Akhade, S/o Late Shri Rumal Singh Akhade, Date of Birth
12.06.1966, Presently posted as Superintendent (Audit), CGST and Central
Excise, Commissionerate, Indore, R/o 436, VIO, Paraspar Nagar, Near Navneet
Garden, Annapurna Road, Indore M.P. 452009.
24. Raj Kumar Jain, S/o Late Shri F.L. Jain, Date of Birth : 07.08.1971, Presently
posted as A.O. Division -IV, CGST and Central Excise Commissionerate,
Indore, R/o RH-48, Treasure Town, Bijalpur, Indore, M.P. 452001.
25. Sunil Verma, S/o Shri Jamna Prasad Verma, Date of Birth : 07.07.1967,
Presently posted as Superintendent (Tech), Division-VI, CGST and Central
Excise Commissionerate, Indore, R/o 12/A, Greater Tirupati Colony, Opposite
Sanchi Apartment, Behind Sant Paul School, Indore, M.P. 452002.
26. Manoj Kumar Mishra, S/o Shri M.L. Mishra, Date of Birth 03.03.1968,
Presently posted as Superintendent Audit, CGST and Central Excise
Commissionerate, Indore, R/o S-501, Shalimar Palms, Indore, M.P. 452001.
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27. Brajesh Singh, S/o Shri Bharat Singh, Date of Birth : 19.07.1965, Presently
posted as Superintendent, Range-I, Division-IV, CGST and Central Excise
Commissionerate, Indore, R/o 127B, Shreeyantra Nagar, Khandwa Road, Indore
M.P. 452001.
28. Rajesh Mishra, S/o Late Shri Ram Pyare Mishra, Date of Birth : 06.02.1961,
Retired on 28.02.2021 from post of Superintendent from Commissionerate
Indore, R/o 6-A, B J Vihar, Behind SBI Prakash Nagar, Navalakha, Indore, M.P.
452001.
29. Dinesh Chepe, S/o Late Shri Sumantrao Chepe, Date of Birth : 28.11.1960,
Retired on 30.11.2020 from post of Superintendent, from Commissionerate,
Indore, R/o M-320, Vigyan Nagar, Annapurana Road, Indore, M.P. 452003.
30. Vinay Bhatnagar, S/o Late Shri B.L. Bhatnagar, Date of Birth : 20.07.1967,
Presently posted as Superintendent, Range-V, Division-IV, CGST and Central
Excise Commissionerate, Indore, R/o 36-AG, IDA Scheme No.54, Vijay Nagar,
Indore, M.P. 452001.
31. Zakir Ali, S/o Late S.M. Ali, Date of Birth : 04.10.1970, presently posted as
Superintendent Audit, CGST and Central Excise Commissionerate, Indore, R/o
94/2, Chandalok Colony, Indore, M.P. 452001.
32. Shailesh Kumar Mehta, S/o Shri Bhogilal Mehta, Date of Birth 24.04.1968,
Presently posted as Senior Intelligence Officer, DGGI RU, Indore, R/o Plot
No.188, Treasure Town, Bijalpur, Indore, M.P. 452003.
33. Amitabh Vijayvargiya, S/o Late Shri Vishwa Prakash Vijayvargiya, Date of
Birth : 13.11.1965, Retired (Voluntarily) from post of Superintendent, from
Commissionerate, Indore, R/o 29, Prakash Nagar, Indore, M.P. 452004.
34. Pramod Sharma, S/o Shri S.P. Sharma, Date of Birth : 18.12.1967, Presently
posted as Superintendent, Range-I, Division-VI, CGST, Commissionerate-
Indore, R/o 24-C, Vaishali Nagar, Annapurna Road, Indore, M.P. 452004.
35. Lal Singh Dawar, S/o Late Shri Vestaji Dawar, Date of Birth : 05.09.1967,
Presently posted as Superintendent of Customs, Commissionerate, Indore, R/o
M-104, Nalnda Parishar, Keshar Bagh Road, Indore, M.P. 452003.
-Applicants
Page 7 of 24
8 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
(By Advocate - Shri Piyush Tiwari)
Versus
1. The Union of India through its Secretary, Ministry of Finance, Department of
Revenue, North Block, New Delhi - 110001.
2. The Secretary (Expenditure), Ministry of Finance, Department of Expenditure,
North Block, New Delhi - 110001.
3. The Central Board of Excise & Customs (Now CBIC), through its Chairman,
Department of Revenue, North Block, New Delhi - 110001.
4. The Chief Commissioner of Bhopal, Central Excise Zone, M.P &
Chhattisgarh, New GST Bhawan 35-C, Administrative Area, Arera Hills, Bhopal
- 462001.
5. The Commissioner, CGST & C Excise, Commissionerate-Indore, Manik Bagh
Palace, Indore 452001.
6. The Commissioner, CGST & C Excise, Commissionerate - Ujjain, Bharat
Puri, Ujjain 456001.
7. The Commissioner, CGST & C Excise, Commissionerate, Audit-Indore,
Omega Tower, PSU-54, Bhamouri, Vijay Nagar, Indore, M.P. 452001.
8. The Commissioner, Customs, Commissionerate-Indore, Nipaniya, Indore,
M.P. 452001.
9. Senior Accounts Officer, Pay & Accounts CGST Office, Manikbagh Palace,
Indore (M.P) 452001
- Respondents
(By Advocate - Shri Himanshu Shrivastava)
Original Application No.200/446/2021
1. Rajedrasinh Kishoresinh Jadeja, S/o Kishoresinh Karansinh Jadeja,
D.O.B.31.07.1964, working as Assistant Commissioner, CGST & Central Excise,
Ujjain, R/o A14/10, Vasant Vihar Colony, Indore Road, Ujjain 456010.
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2. Ghanshyam Singh Khati, S/o Angadsingh Khati, D.O.B. 11.12.1964, Working
as Assistant Commissioner, CGST & Central Excise, Ujjain, R/o A-14/10,
Vasant Vihar Colony, Indore Road, Ujjain 456010.
3. Raju Omprakash Jetley, S/o Omprakash Jetley, D.O.B. 15.03.1965, Working
as Assistant Commissioner, CGST & Central Excise, Ujjain, R/o 202, Vardhman
Apartment, Silicon City, Indore 4520001.
4. Shaktisinh M Gohil S/o Mahipatsinh G Gohil, DOB 01.12.1966, Working as
Assistant Commissioner, DABH International Airport Customs, Inodre R/o 301,
D-1, Balaji Sky, Nipaniya - Indore 452001.
5. Dinesh M Prithiani, S/o Mahendra H Prithiani, D.O.B. 09.08.1965, Working as
Assistant Commissioner, CGST & Central Excise, Ratlam, R/o 96 - Manglam
City, By Pass Road, Ratlam - 457001.
6. Shreedhar Ghanekar, S/o Anant Ghanekar, D.O.B. 25.08.1964, Working as
Assistant Commissioner, ICD Tihi, R/o B-701, Orange Dyssey, Agrasen Square,
Indore - 452001.
7. Anurag Ranjan Khare, S/o I B Khare, DOB 01.09.1963, working as Assistant
Commissioner, CGST & Central Excise, Ujjain, MR 2/12, Sr. MIG< Rishinagar,
Opp. MPEB Grid, Ujjain 456108.
8. Rawat Yogendrasing Madansinh, S/o Rawat Madansinh Gajasinh, DOB
11.10.1964, Working as Assistant Commissioner, ICD, Dhannad, Customs,
Indore, R/o B-414, Sanjana, Park-II, Rau-Pithampur Road, Rau, Indore - 453331.
-Applicants
(By Advocate - Shri Piyush Tiwari)
Versus
1. Union of India through its Revenue Secretary, Govt. of India, Department of
Revenue, Ministry of Finance, North Block, New Delhi - 110001.
2. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of
Finance, North Block, New Delhi 110001.
3. Pr. Chief Commissioner, Central Goods and Service Tax (CGST) & Service
Tax, 35-C, GST Bhawan, Administrative Area, Arera Hills, Bhopal - 462011.
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4. Commissioner of Customs, Nipania, Indore - 452010.
5. Commissioner, Central Goods and Service Tax (CGST) & Service Tax, 29,
GST Bhavan, Administrative Area, Bharatpuri, Ujjain - 456010.
6. Pay & Accounts Officer, Office of CGST, Manikbagh Palace, Indore (M.P.)
452002.
- Respondents
(By Advocate - Shri Himanshu Shrivastava)
Original Application No.200/466/2021
1. K.P. Rajan, S/o Late K.S. Parthasarathy, aged about 53 years, R/o 200 Bijli
Nagar, Near Bengali Sq, Indore 452016 and presently posted as Superintendent
of CGST & Central Excise (Audit), Comissionerate, Indore.
2. Vikas Kumar Gupta, S/o Sh P.N. Gupta, aged about 53 years, R/o 448, IDA
Scheme No.103, Keshar Bagh Road, Indore (M.P.) 452009, presently posted as
Superintendent of CGST; Central Excise Commissionerate, Indore.
3. Motilal Meena, S/o Sh Ambala Meena, aged about 54 years, R/o V-296,
Silicon City Rau, Indore and presently posted as Superintendent of CGST &
Central Excise (Audit), Commissionerate, Indore.
4. Smt. Sunita Das, D/o Late Sh Brindabun Bagh, aged about 53 years, R/o 196,
Bijli Nagar, Near Bengali Sq, Indore 452016 and presently posted as
Superintendent of CGST Central Excise (Appeal) Commissionerate, Indore.
5. Avinash Joshi, S/o Sh Suresh Joshi, aged about 50 years, R/o 301, Goyal
Nagar, Near Bangali Chorahe, Indore (M.P.) and presently posted as
Superintendent of CGST Central Excise Commissionerate, Indore.
6. Suresh Chand Jain, S/o Late Deep Chand Jain, aged about 50 years, R/o House
No. B-80 Phase Ii Awasa Bijalpur, Indore (M.P.) 452012 and presently posted as
Superintendent of CGST & Central Excise (Audit) Commissionerate, Indore.
-Applicants
(By Advocate - Shri Piyush Tiwari)
Page 10 of 24
11 OA Nos.200/441/2021, 200/442/2021,
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Versus
1. The Union of India through its Secretary, Ministry of Finance, Department of
Revenue, North Block, New Delhi - 110001.
2. The Secretary (Expenditure), Ministry of Finance, Department of Expenditure,
North Block, New Delhi - 110001.
3. The Central Board of Excise & Customs (Now CBIC), through its Chairman,
Department of Revenue, North Block, New Delhi - 110001.
4. The Chief Commissioner of Bhopal, Central Excise Zone, M.P &
Chhattisgarh, New GST Bhawan 35-C, Administrative Area, Arera Hills, Bhopal
- 462001.
5. Principal Chief Controller of Accounts, Central Board of Indirect Taxes and
Customs, AGCR Bldg, 1st Floor, New Delhi 110001.
6. Pay and Accounts Officer, CGST & Central Excise, Manik Bagh Place,
Indore.
7. Commissioner of CGST; Central Excise, Manik Bagh Palace, Indore 452001.
8. Commissioner of CGST & Central Excise, Audit, Omega Towers Mechanic
Nagar, Behind Sayaji Hotel, Indore 452001.
9. Commissioner of CGST, Central Excise (Appeals), Manik Bagh Palace, Indore
452001
- Respondents
(By Advocate - Shri Himanshu Shrivastava)
Original Application No.200/467/2021
1. Sunil Gawate, S/o late Shri Laxmanrao Gawate aged about 58 years, Working
as Superintendent CGST & Central Excise, Commissionerate Indore, R/o 25,
Shivdham, Sector-A, Limbodi, Indore (M.P.) 45020.
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2. Rajendra Singh Sisodia, S/o Late Shri Ratansingh, Age 61 year Retired as
Superintendent, CGST & Central Excise, Commissionerate (Audit) Indore R/o -
70/03 Shopping Centre Tilak Nagar, Indore 452001.
3. Dashrath Dayer, S/o Late Poonamchand Dayer, Age 54, Working as
Superintendent CGST & Central Excise, Commissionerate Ujjain R/o C-11/22,
Mahananda Nagar, Ujjain - 456010.
4. Stephen Samuel, S/o Shri P P Samuel, Superintendent, CGST & Central
Excise, Commissionerate, Indore, Aged 50 years, R/o 383, Platinum Paradise, By
Pass, Nipania, Indore - 452001.
5. Devendra Kumar Soni, S/o Shri Ramesh Prasad Soni, aged 59 years, Working
as Superintendent, CGST & Central Excise, Commissionerate Indore, R/o 307
Shrimangal Nagar, Bicholi Road, Near Bangali Square, Indore (M.P.) 452001.
6. Kailash Verma, S/o Late Shri Nanuram Verma, aged 61 years Retired as
Superintendent, Customs Commissionerate Indore (Retd), R/o 1437/24, Nanda
Nagar, Indore - 452011 (MP).
7. Sharadchandra Kedar, S/o Late Sh. Janardanrao Kedar, aged about 61 years,
Retired as Superintendent, CGST & Central Excise, Commissionerate (Audit)
Indore (Retd.), R/o 197, D-401, Bhoomi Enclave, BAIF Road, Wagholi, Pune
(M.H.) 410038.
8. Anant Krishna Patil, S/o Late Shri Krishna Babu Patil, Aged 57 years,
Working as Superintendent, CGST & Central Excise, Commissionerate Indore,
R/o 27, Padmavati Colony 102 Garima Apartment, Near St. Paul School, Indore
- 452001 (M.P.).
9. Ravindra Bhokrikar, S/o late ShriKeshav Bhokrikar, age 54 years, Working as
Superintendent, CGST & Central Excise, Commissionerate Indore, R/o 298
Sector-G, Silicon City Indore 452020.
10. Sharad Wankhade, S/o Late Shri Namdeorao Wankhade, Age 60 year Retired
as Superintendent, CGST & Central Excise, Commissionerate Indore (Retd.), R/o
962A Annex Villa Omaxe City 1, Dewas Bypass, Indore - 452020.
Page 12 of 24
13 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
11. Subhash Pande, S/o Bhalchandra V Pande, Age 63 years, Retired as
Superintendent, CGST & Central Excise, Commissionerate Indore (Retd), W/o
301 Elitra D Case Bella, Gold Palava Dombiwali East District Thane 421204.
12. Smt. Rajshri Karnik, W/o Shri Sunil Karnik, Age 55 years, Working as
Superintendent CGST & Central Excise, Commissionerate Indore R/o 12 Jati
Colony Extension, Near Rambagh Indore MP 452001.
13. Syead Maqsood Ahmed, S/o late Shri Syead Ahmed age 61 years, Retired as
Superintendent CGST & Central Excise, Commissionerate Indore (Retd), R/o 12,
Habib Colony Behind Kamal Community Hall, Near Darahkhajrana Indore
452016.
14. Yogesh Kumar Soni, S/o late Shri Ranchhod Rai Ji Soni, Aged about 61
years, Retired as Superintendent CGST & Central Excise, Commissionerate,
Indore (Retd), 638- Greater Brajeshwari, Near KalindKunj, Pipliya Hana Square,
Indore M.P. 452016.
15. Ajay Kumar Arya, S/o Late Paramanand Arya, aged 58 years, Retired as
Superintendent Customs Commissionerate Indore (Retd.), House No.21, Sector-
A, Shivdham Colony, Limbodi, Khandwa Road, Indore - 452001.
16. Rajendra Singh Gogia, S/o Late A.D. Gogia, aged 57 years, Retired as
Superintendent Customs, Commissionerate Indore (Retd.), House NO.21, Sector-
A, Shivdham Colony, Limbodi, Khandwa Road, Indore - 452001.
17. Sunil Kumar Jain, S/o Shri Hukam Chand Jain, Aged 58 yeaers, Working as
Superintendent, CGST & Central Excise, Commissionerate (Audit), Indore, R/o
5A, Udaynagar, Behind Jain Temple, near Bangali Square, Indore 452001.
18. Girish Ramchandra Kale, S/o late Shri R.V. Kale, aged 50 years, Working as
Superintendent CGST & Central Excise, Commissionerate (Audit), Indore Flat
No.101, Shivneri Apartment, 495, Dutt Nagar, Indore 452011.
19. Dilip Katekar, S/o late Shri Anand Rao Katekar, age 55 years, Working as
Superintendent, CGST & Central Excise Commissionerate Indore, 1148-H,
Scheme No.114 Part-I, Vijay Nagar, Indore 452010.
20. Shakir Hussain, S/o late Shri Taher Ali, age 60 years, Retired as
Superintendent CGST & Central Excise Commissionerate Indore (Retd), R/o A-
Page 13 of 24
14 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
2/303, Burhani Centenary Park, Near Swapna Shrushti Society, Bhestan, Surat
(Gujrat) 395023.
21. Nandkishore Bendwal, S/o Late Phunilal Bendwal, Age 55 years, Working as
Superintendent, CGST & Central Excise Commissionerate Indore, R/o ED-38,
Scheme No.94, Sector-D, Ring Road, Indore 452016.
22. Mohan Singh Damore, S/o Amar Singh Damore, Age 59 years, Retired as
Superintendent CGST & Central Excise Commissionerate Indore (Retd), R/o
Shriyantra Nagar, Sector -C near Ganesh Nagar, Indore - 452001.
23. K.L. Lalwat, S/o late Kishanlal Lalawat, Age 57 years, 261, Laxmi Nagar,
Working as Superintendent, CGST & Central Excise Commissionerate Ujjain
456001.
24. Vibha Lashkari, D/o Late Shri N.K. Lashkari, aged 62 years, Retired as
Superintendent CGST & Central Excise Commissionerate Indore (Retd), R/o
Banglow No.78, Sector „C‟ Vandana Nagar Near Tilak Nagar, Indore 452001.
25. Badhav Kinkar, S/o Late K.S. Kinkar, Aged 61 years, Retired as
Superintendent, CGST & Central Excise, Commissionerate (Audit) Indore R/o
284-A Suryadev Nagar, Indore 452001.
26. G.C. Sahu, S/o Late Shri B.L. Sahu, Aged 62, Retired as Superintendent,
CGST & Central Excise commissionerate, Indore (Retd), R/o 3P, Type- B.
Kesarbag Colony, Scheme No.103, Kesarbagh Road, Indore 452012.
27. Arun Jihngran, S/o Shri Ramanand Sharma, Aged 59, Working as
Superintendent, CGST & Central Excise Commissionerate Indore, R/o 201,
Sanket Apartment, H/6, Ahilyapuri Colony, Zoo Road, Indore - 452001.
28. Suresh Chandra Pokhriya, S/o Late Shri Kali Ram, Aged 56, Working as
Superintendent, CGST & Central Excise Commissionerate (Audit), Indore, R/o
Qr.No.4, Type-IV, Cus. & Central Excise Colony, Residency Area, Indore -
452001.
29. Anil Chitnis, S/o Late Shri Raghunath Chitnis, Aged 58 years, Working as
Superintendent CGST & Central Excise Commissionerate (Audit), Indore, R/o
912, Ish-Krupa, Sudama Nagar, Behind Goutam Ashram, Indore - 452009.
Page 14 of 24
15 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
30. Shankar Kumar Mandala, S/o Late Shri Niranjan Mandal, Age 53 years,
Retired as Superintendent CGST & Central Excise Commissionerate, Raipur, R/o
House No.36, Phase-II, Shiva Residency, Mathpurena, Raipur (C.G.) - 492013.
31. Kamal Singh Dabi, S/o Late Shri Shankarsingh Dabi, Age 51 years, Working
as Superintendent, CGST & Central Excise commissionerate, Indore, R/o 128,
Ambikapuri Main, Airport Road, Indore - 452005
-Applicants
(By Advocate - Shri Piyush Tiwari)
Versus
1. The Union of India through its Secretary, Ministry of Finance, Department of
Revenue, North Block, New Delhi - 110001.
2. The Secretary (Expenditure), Ministry of Finance, Department of Expenditure,
North Block, New Delhi - 110001.
3. The Central Board of Excise & Customs (Now CBIC), through its Chairman,
Department of Revenue, North Block, New Delhi - 110001.
4. The Chief Commissioner of Bhopal, Central Excise Zone, M.P &
Chhattisgarh, New GST Bhawan 35-C, Administrative Area, Arera Hills, Bhopal
- 462001.
5. The Commissioner, CGST & Central Excise, Commissionerate-Indore, Manik
Bagh Palace, Indore 452001.
6. The Commissioner, CGST & Cental Excise, Commissionerate - Ujjain, 29
Bharat Puri, Administration Zone, Ujjain 456001.
7. The Commissioner, CGST & C Excise, Commissionerate, Audit-Indore, 5th
Floor, Omega Tower, Vijay Nagar, Indore - 452010 (M.P.).
8. The Commissioner, Custom B-Zone, 3rd Floor, 12/2/27 & 12/2/28 Village,
Piplya Kumar, Nipaniya, Indore - 452010 (M.P.).
9. The Pr. Commissioner, CGST & Customs & Central Excise, Tikrapara,
Dhamatari Road, Raipur (C.G.) 492013.
Page 15 of 24
16 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
10. Senior Accounts Officer, Pay & Accounts, CGST & E.Ex. Hqrs. Office,
Manik Bagh Palace, Indore - 452001 (M.P.)
- Respondents
(By Advocate - Shri Himanshu Shrivastava)
ORDER
The applicants in these five sets of Original Applications, are aggrieved that they have been denied Grade Pay of Rs.5400/- after four years service in the Grade Pay of Rs.4800/- on the ground that they were not party before the Courts and the benefit of Court cases granted by placing reliance on the judgment of Hon‟ble High Court of Madras in W.P. No.13225 of 2010 dated 06.09.2010 in the case of M. Subramaniam vs. Union of India and others, is applicable to the applicants therein only.
2. The issue involved in all these Original Applications is common in nature. Hence all five Original Applications are being decided by way of a common order. For the purpose of this order, the facts and the documents produced in OA 200/441/2021 are referred to for brevity.
3. The applicants have sought for the following reliefs:
"8.(i) Summon the entire relevant record pertaining to the applicants pay fixation and other records from the respondents for its kind perusal;
(ii) Quash and set-aside the order dated 07.04.2021 Annexure A/1 and order dated 04.06.2021 Annexure A/2 and direct the respondent to continue the benefit of grade pay of Rs.5400/- granted to the applicants earlier.Page 16 of 24 17 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
(iii) Command and direct the respondents to forthwith extend the benefit of the judgment passed by the Hon‟ble Madras High Court affirmed by Hon‟ble Supreme Court and followed by this Hon‟ble Tribunal in bunch of Original Applications, i.e. O.A. No.24/2015 and other connected matters;
(iv) Further command and direct the respondents to extend the benefit of G.P of Rs.5400/- on non-functional basis to the applicants w.e.f. the date of completion of four years regular service of the applicants from the date of reaching the G.P. of Rs.4800/-.
(v) Further command and direct the respondents be directed to pay them arrears of pay with all consequential benefits expeditiously.
(vi) Any other order/orders, which this Honorable Court deems, fit proper;
(vii) Cost of the original application may also kindly be awarded."
4. The applicants are working as Superintendent (some of them retired) with the respondent department. All the applicants have completed four years of regular service in the Grade Pay of Rs.4800/- in Pay Band-II. The Government of India has issued a Resolution dated 29.08.2008 (Annexure A-3), accepting the recommendation of the Pay Commission inter alia specifying that the Group-B officers of Department of Post, Revenue etc. will be granted Grade Pay of Rs.5,400/- in PB-2 on non-functional basis after rendering four years regular service in the Grade Pay of Rs.4,800/-. Apart from this, the Central Civil Services (Revised Pay) Rules, 2008, was also notified by the Government of India w.e.f. 01.01.2006 and as per Page 17 of 24 18 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 Section 2 of Part C of the 1st Schedule of the Rules, the Income Tax Officers, Superintendent, Appraiser etc. (Customs and Central Excise under Department of Revenue), who have been granted Grade Pay of Rs.4,800/-, after rendering four years of regular service, shall be paid the Grade Pay of Rs.5,400/-.
5. The applicants submit that the issue regarding grant of Grade Pay of Rs.5400/- after completion of four years service in the Grade Pay of Rs.4800/-, has already been resolved by the Hon‟ble High Court of Madras in the case of M. Subramaniam (supra), which has been followed by the various Benches of this Tribunal and since the applicants are also similarly placed employees, they have legitimate right to get Grade Pay of Rs.5400/-. It has also been stated that some of the applicants were granted the Grade Pay of Rs.5400/-. However, vide impugned orders dated 07.04.2021 (Annexure A-1) and 04.06.2021 (Annexure A-2), the benefit of Grade Pay of Rs.5400/-, have been withdrawn and the applicants have been denied the benefit of Grade Pay of Rs.5400/-.
6. In their reply, the respondents have stated that though the benefits of non-functional upgradation were given to some similarly placed officers, but now the Board in consultation with the Department of Expenditure has Page 18 of 24 19 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 issued directions vide letter F.No.2311/67/2020-Ad.IIA, dated 07.04.2021 (Annexure R-1) and it has been decided to implement the order of the Hon‟ble High Court of Madras in case of the petitioners only. It has also been stated by the respondents that the judgment passed in M. Subramaniam (supra) is a judgment in personam and the Department of Expenditure has clarified that the same cannot be implemented in case of similarly placed officers.
7. Heard learned counsel for the parties and perused the pleadings and the documents available on record.
8. It is undisputed fact that the issue regarding grant of Grade Pay of Rs.5400/- in PB-2 on non-functional basis after rendering four years regular service in the Grade Pay of Rs.4,800/- to the Group-B officers of Department of Post, Revenue etc, has already been settled by the Hon‟ble High Court of Madras in M. Subramaniam (supra). This Tribunal has also decided the similar issue in Original Application No.24/2015 and other connected Original Applications vide order dated 13.09.2018 in the case of Salman Imteyaz Hussaini & others vs. Union of India & others. The only question for consideration is whether the judgment of Hon‟ble High Page 19 of 24 20 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 Court of Madras in M. Subramaniam (supra) is a judgment in rem or in personam.
9. Learned counsel for the applicants has placed reliance on the orders passed by the Principal Bench of this Tribunal in OA No.3768/2018 decided on 06.01.2022 (Ravi Dutt Shankar & others vs. Union of India & others), which has been filed along with MA No.200/83/2022, wherein it has been held that the judgment of M. Subramaniam (supra) is to be complied in rem and not to be treated as in personam. The relevant pargraphs of the judgment are reproduced below:
"10. We are of the considered view that the issue raised in this OA is no more res integra as the same has already been decided by the Hon'ble High Court of Madras in W.P. (C) No.13225/2010 - M. Subramaniam v. Union of India & Ors., which has also been affirmed by the Hon'ble Supreme Court. We find from the judgment that the Hon'ble Madras High Court has clarified as to how four years regular service is to be counted for the purpose of granting non-functional upgradation to Group B officer. The relevant portion of the judgment of the Hon'ble High Court of Madras is reproduced below for convenience:
"6. It is not in dispute that the Government of India vide its resolution, dated 29.8.2008 granted grade pay of Officers of the Department of Posts, Revenue, etc. who completed four years of regular service in the grade pay of Rs. 4800/- in Pay Band 2. According to the petitioner, he has already reached the pay scale of Rs. 7500-250-12000 by way of ACP Scheme on 1.1.2004 which is corresponding to the pay scale of Superintendent of Central Excise (Group B Post) and therefore, on completion of four years, he is entitled to the grade pay of Rs. 5400/0 with effect from 1.1.2008. In support of his claim, the petitioner also relied upon a clarification issued by the Central Board of Excise and Customs in Letter Page 20 of 24 21 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 F.No.A2601/98/2008-AdIIA, dated 21.11.2008 clarifying that the four year period is to be counted from the date on which an officer is placed in the pay scale of Rs. 7500-12000. However, the claim of the petitioner was denied based on the clarification issued by the Central Board of Excise & Customs, dated 11.2.2009, wherein, it was clarified that the Officers who got the pre-revised pay-scale of 7500- 12000 (corresponding to grade pay of Rs. 4800) by virtue of financial upgradation under ACP would not be entitled to the benefit of further nonfinancial upgradation the pre-revised pay-scale of Rs. 8,000- 13,500 (corresponding to grade pay of Rs. 5400) on completion of 4 years in the Pre-revised pay scale of Rs. 7500-12000.
7. We are unable to agree with this clarification given by the under Secretary to Government on India, since in an earlier clarification, dated 21.11.2004 of the Deputy Secretary to Government of India, it was clarified as to how the 4 year period is to be counted with effect from the date on which an officer is placed in the pay scale of Rs. 7,500- 12000 (Pre-revised) or with effect from 1.1.2006, i.e. the date on which the recommendation of the 6th CPC came into force, It was clarified that the 4 year period is to be counted with effect from the date on which an officer is placed in the pay scale of Rs. 7,500-12000 (Pre-revised).
8. Thus if an officer has completed 4 year on 1.1.2006 or earlier, he will be given the nonfunctional upgradation with effect from 1.1.2006 and if the officer completes 4-year on a date after 1.1.2006, he will be given non-functional upgradation from such date on which he completes 4-year in the pay scale of Rs. 7,500-12000 (prerevised), since the petitioner admittedly completed 4 year period in the pay scale of Rs. 7500-12000 as on 1.1.2008, he is entitled to grade pay of Rs. 5,400/-. In fact, the Government on India, having accepted the recommendations of the 6th pay commission, issued a resolution dated 29.8.2008 granting grade pay of Rs. 5400/- to the Group B Officers in pay Band 2 on non-financial basis after four Group B Officers in pay Band 2 of Rs. 4800/- in pay band 2. Therefore, denial of the same benefit to the petitioner based on the clarification issued by the Under Secretary to the Government was contrary to the above said clarification and without amending the rules of the revised pay scale, such decision cannot be taken. Therefore, we are inclined to interfere with the order of the Tribunal.Page 21 of 24 22 OA Nos.200/441/2021, 200/442/2021,
200/446/2021, 200/466/2021 & 200/467/2021
9. Accordingly, the writ petition is allowed setting aside the order of the Tribunal, dated 19.4.2010 passed in O.A. No. 167 of 2009. The respondents are directed to extend the benefit of grade pay of Rs. 5400/- to the petitioner from 1.1.2008 as per the resolution dated 29.8.2010. No costs."
11. The learned counsel for the applicants have demonstrated that the Coordinate Benches of the Tribunal at Madras in OA No.1524/2019 - All India Association of Central Excise Gazetted Executive Officers Association (Chennai Unit) v. Union of India & Ors. and Allahabad Bench in OA No.536/2020 - Suresh Chander Sharma v. Union of India held that the judgment of the Hon'ble Madras High Court in M. Subramaniam (supra) is judgment in rem and passed orders to extend the benefits of the judgments to the applicants therein.
12. Further, the Jabalpur Bench of this Tribunal vide its judgment dated 13.09.2018 was pleased to allow OA No.24/2015 & other connected matters by placing reliance on the judgment passed by the Hon'ble High Court of Madras in M. Subramaniam (supra) and the said judgment has also been implemented vide order dated 27.06.2019 (Annexure A-14). It is pertinent to mention here that the respondents vide their office order dated 06.12.2019 have extended the benefit of the judgment of the Hon'ble High Court of Madras in M. Subramaniam (supra )to the applicants in OA No.358/2019 - Shiladitya Maitra & Ors. v. Union of India (Kolkata Bench) vide their office order dated 06.12.2019 (Annexure A15).
13. From the above it is clear that the impugned orders qua the applicants cannot sustain in the eyes of law. As such, we are satisfied that the applicants are similarly situated with M. Subramaniam (supra) and are required to be extended the benefit of the said judgment.
14. During the course of the argument, Shri Ahuja, learned counsel for the applicants brought to our notice that the Civil Appeal No.(s)8883 of 2011 filed before the Hon'ble Supreme Court at the hands of the department, has been dismissed vide order dated 10.10.2017.
15. The respondents in their reply have taken the stand for not granting Grade Pay of Rs.5400/- to the applicants in PB-2 on non-functional basis after four years of regular service in the Grade Pay of Rs.4800/- in PB-2, which has undoubtedly been considered by the Hon'ble High Court of Madras in M. Subramaniam (supra). Furthermore, the Civil Appeal No.(s)8883 of 2011 filed before the Hon'ble Supreme Court by the respondent-Department has also been dismissed on 10.10.2017 and the said Page 22 of 24 23 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 verdict of Hon'ble High Court of Madras has become final. Once the decision of the Hon'ble High Court of Madras in M. Subramaniam (supra) has attained finality, the respondents cannot deny the benefit of the same to the applicants before us, who are similarly placed. We, therefore, hold that the applicants herein also entitled for similar benefits, as has been extended to M. Subramaniam (supra).
16. Resultantly, for the foregoing reasons, this OA succeeds and is accordingly allowed. The respondents are directed to grant the Grade Pay of Rs.5400/- to the applicants on non-functional basis with effect from the date(s) they had completed four years of regular service in the Grade Pay of Rs.4800/- with all consequential benefits, within a period of 90 days from the date of receipt of a certified copy of this order.
17. We also notice that the respondents are ignoring the fact that apart from this Bench, other Benches of the Tribunal have repeatedly directed compliance of the said judgment of M. Subramaniam (supra) holding that the judgment is to be complied in rem and not to be treated as in personam. We, therefore, hold that the said judgment is not in personam and benefit of the same is required to be extended to all similarly situated persons including the applicants before us, to avoid needless litigation in future."
10. From the above, it is clear that once the decision of the Hon‟ble High Court of Madras in M. Subramaniam (supra) has attained finality, the respondents cannot deny the benefit of the same to the applicants, who are also similarly placed. Moreover, it is also an admitted fact that for those persons, who have approached the Tribunal and who were identically placed like the applicants, the respondents have accepted the orders passed by this Tribunal and granted relief.
11. In the result, all the five Original Applications are allowed and the orders impugned therein are quashed and set aside. The respondents are Page 23 of 24 24 OA Nos.200/441/2021, 200/442/2021, 200/446/2021, 200/466/2021 & 200/467/2021 directed to grant the Grade Pay of Rs.5400/- to the applicants on non- functional basis with effect from the date they had completed four years of regular service in the Grade Pay of Rs.4800/- with all consequntial benefits, within a period of 90 days from the date of receipt of a certified copy of this order. No order as to costs.
(Ramesh Singh Thakur) Judicial Member am/-
Page 24 of 24