Kerala High Court
The Secretary To Government Of India vs Dilip Kaushal on 19 November, 2025
OP (CAT) Nos.181/2019, 225/2020, 44/2020
1
2025:KER:87951
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR. JUSTICE P. V. BALAKRISHNAN
WEDNESDAY, THE 19TH DAY OF NOVEMBER 2025 / 28TH KARTHIKA, 1947
OP (CAT) NO. 181 OF 2019
AGAINST THE ORDER DATED 28.02.2019 IN OA NO.634 OF 2017 OF CENTRAL ADMINISTRATIVE
TRIBUNAL, ERNAKULAM BENCH
PETITIONER/S:
1 THE SECRETARY TO THE GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND
CUSTOMS, HUDCO VISHALA (9TH FLOOR) BHIKAJI CAMA PLACE, R.K. PURAM, NEW
DELHI-110066.
2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI-110001.
3 THE CHIEF COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, COCHIN ZONE, CENTRAL REVENUE BUILDING, I.S PRESS
ROAD, COCHIN-682 018.
4 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX,
CENTRAL REVENUE BUILDING, I.S PRESS ROAD, COCHIN-682 018.
5 THE CHIEF COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, RANCHI ZONE, PATNA, BIHAR.
BY ADV SRI T V VINU, CGC
RESPONDENT/S:
OP (CAT) Nos.181/2019, 225/2020, 44/2020
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1 NEEL KAMAL
S/O SHRI.MAHENDRA PRASAD, PRESENTLY WORKING AS INSPECTOR OF CENTRAL
EXCISE, OFFICE OF THE COMMISSIONER OF AUDIT, CENTRAL TAX, CENTRAL REVENUE
BUILDING, I.S PRESS ROAD, COCHIN-682 018, PERMANENTLY RESIDING AT QUARTER
NO 44, TYPE 11, CENTRAL EXCISE STAFF QUARTERS, NEAR T.V TOWER, KAKKANAD-
682 037.
2 SANDEEP KUMAR,
S/O SHRI JAGADISH PRASAD, INSPECTOR, AIR CUSTOMS, KARIPUR AIRPORT,
MALAPPURAM DIST.
3 RAKESH SANGWAN,
S/O SHRI.JAIPRNKASH SANGWAN, INSPECTOR, OFFICE OF THE CHIEF COMMISSIONER,
I.S PRESS ROAD, COCHIN-682 018
4 ARPIT JAIN,
S/O SHRI DINESH JAIN, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL
EXCISE (AUDIT COCHIN CIRCLE0V), CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
COCHIN-682 017.
5 ROBIN GOYAL,
S/O SHRI K.K. GOYAL, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE,
(AUDIT COCHIN CIRCLE), CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN-682
017.
THIS OP (CAT) HAVING RESERVED ON 13.11.2025, ALONG WITH OP (CAT).225/2020, THE COURT
ON 19.11.2025 DELIVERED THE FOLLOWING:
OP (CAT) Nos.181/2019, 225/2020, 44/2020
3
2025:KER:87951
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR. JUSTICE P. V. BALAKRISHNAN
WEDNESDAY, THE 19TH DAY OF NOVEMBER 2025 / 28TH KARTHIKA, 1947
OP (CAT) NO. 225 OF 2020
AGAINST THE ORDER DATED 28.02.2019 IN OA NO.633 OF 2017 OF CENTRAL ADMINISTRATIVE
TRIBUNAL, ERNAKULAM BENCH
PETITIONER/S:
1 THE SECRETARY TO GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND
CUSTOMS, HUDCO VISHALA 9TH FLOOR, BHIKAJI CAMA PLACE, R.K. PURAM, NEW
DELHI 110 066.
2 CENTRAL BOARD OF EXECISE AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI 110 001.
3 CHIEF COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, COCHIN ZONE, CENTRAL REVENUE BUILDING, I.S. PRESS
ROAD, COCHIN G82 018.
4 THE COMMISSIONER OF CENTRAL EXCIE CUSTOMS AND SEERVICE TAX,
COCHIN ZONE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN 682 018.
BY ADV SRI T V VINU, CGC
RESPONDENT/S:
1 DILIP KAUSHAL
S/O. SHRI SHYAM BABU KAUSHAL PRESENTLY WORKING AS INSPECTOR OF CENTRAL
OP (CAT) Nos.181/2019, 225/2020, 44/2020
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EXCISE, OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, MUVARRUPUZHA
RANGE, VALLMANON, BUILDING, ARAKUZHA ROAD, P.O. JUNCTION, MUVARRUPUZHA,
ERNAKULAM 686 66 J RESIDING AT A 10, THEKKANKODE, PAD NJAREKURF HOUSE,
ARAKUZHA ROAD, P.O. JUNCTION, MUVARTUPUZHA, ERNAKULAM 686 661.
2 SANDEEP KUMAR,
S/O. JAGADISH PRASAD, INSPECTOR, AIR CUSTOMS, KARIPUR AIRPORT,
MALAPPURAM DISTRICT 673 647.
3 RAKESH SANGWAN,
S/O. JAIPMKASHSANGWAN, INSPECTOR OFFICE OF THE CHIEF COMMISSIONER, LS,
PRESS ROAD, COCHIN 682 018.
4 ARPIT JAIN,
S/O. DINESH JAIN, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE,
AUDIT COCHIN CIRCLE-V, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN 682
017.
5 ROBIN GOYAL ,
S/O. K.K. GOPI, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AUDIT
COCHIN CIRCLE TV, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN 682 017.
THIS OP (CAT) HAVING RESERVED ON 13.11.2025, ALONG WITH OP (CAT).181/2019 AND
CONNECTED CASES, THE COURT ON 19.11.2025 DELIVERED THE FOLLOWING:
OP (CAT) Nos.181/2019, 225/2020, 44/2020
5
2025:KER:87951
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR. JUSTICE P. V. BALAKRISHNAN
WEDNESDAY, THE 19TH DAY OF NOVEMBER 2025 / 28TH KARTHIKA, 1947
OP (CAT) NO. 44 OF 2020
AGAINST THE ORDER DATED 28.02.2019 IN OA NO.630 OF 2017 OF CENTRAL ADMINISTRATIVE
TRIBUNAL, ERNAKULAM BENCH
PETITIONER/S:
1 THE SECRETARY TO THE GOVERNMENT OF INDIA,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND
CUSTOMS, HUDCO VISHALA (9TH FLOOR), BHIKAJI CAMA PLACE, R.K. PURAM, NEW
DELHI-110066.
2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI-110 001.
3 THE CHIEF COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, COCHIN ZONE, CENTRAL REVENUE BUILDING, I.S. PRESS
ROAD, COCHIN-682 018.
4 THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN-682 018.
BY ADV SRI T V VINU, CGC
RESPONDENT/S:
1 CHANDAN KUMAR,
S/O.SHRI.SUDAMA PRASAD, PRESENTLY WORKING AS INSPECTOR OF CENTRAL
OP (CAT) Nos.181/2019, 225/2020, 44/2020
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EXCISE, OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, SERVICE TAX RANGE,
CENTRAL EXCISE BHAVAN, KATHIRKADAVU, COCHIN-682 017, RESIDING AT QUARTER
NO.51, CENTRAL EXCISE STAFF QUARTERS, KAKKAND-682 037.
2 SANDEEP KUMAR,
S/O.SHRI.JAGADISH PRASAD, INSPECTOR, AIR CUSTOMS, KARIPUR AIRPORT,
MALAPPURAM DISTRICT.
3 RAKESH SANGWAN,
S/O.SHRI, JAIPRNKASH SANGWAN, INSPECTOR, OFFICE OF THE CHIEF COMMISSIONER,
I.S. PRESS ROAD, COCHIN-682 018.
4 ARPIT JAIN
S/O.SHRI DINESH JAIN, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL
EXCISE, (AUDIT COCHIN CIRCLE-V), CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
COCHIN-682 017.
5 ROBIN GOYAL,
S/O.SHRI, K.K. GOYAL, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL
EXCISE, (AUDIT COCHIN CIRCLE), CENTRAL EXCISE BAHVAN, KATHIRKADAVU,
COCHIN-682017.
THIS OP (CAT) HAVING RESERVED ON 18.11.2025, THE COURT ON 19.11.2025 DELIVERED THE
FOLLOWING:
OP (CAT) Nos.181/2019, 225/2020, 44/2020
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JUDGMENT
[OP (CAT) Nos.181/2019, 225/2020, 44/2020] Sushrut Arvind Dharmadhikari, J.
Regard being had to the similitude of the matters, these Original Petitions have been heard analogously and are decided by a common judgment.
2. The present Original Petitions, filed under Article 227 of the Constitution of India, assail the common order dated 28.02.2019 passed by the Central Administrative Tribunal in O.A. Nos. 634/2017, 633/2017 and 630/2017, whereby the Original Applications filed by the respondents were allowed.
3. The respondents herein had filed the Original Applications seeking the following reliefs:
"(i) To call for the records leading to the issuance of Annexure A11 communication and A13 revised draft guidelines for inter Zonal transfers and quash the amendment incorporated in Clause-C of Annexure A13 to the extent the amendment 'as well as the period of service in a particular OP (CAT) Nos.181/2019, 225/2020, 44/2020 8 2025:KER:87951 cadre' and further.
(ii) Direct the Official respondents concerned to follow Annexure A12 transfer policy for inter Commissionerate in the case of applicant.
iii) To direct the Official respondents 3 to 5 to process the applicants ICT request in terms the in Annexure 3 Circular and Annexure A12 guidelines and allow an inter Commissionerate transfer to the applicant to Ranchi Zone or Vadodhara Zone of the Central Excise Commissionerate within a time frame fixed by this Hon'ble Tribunal.
(iv) To issue direction or order to the respondents No 3 to 5 to allow the inter Commissionerate transfer request submitted by the petitioner in terms of annexure A3 circular and without insisting the condition as "the period of service in a particular cadre as mentioned in annexure A13 revised draft guidelines.
(v) To call for the records leading to issuance of annexure A8 NOC cancellation order of the applicant and set aside the same and further direct to restore the NOC for ICT request and further process the application by sending the NOC to concerned zone, where the applicant applied.
(vi) Issue any such other order or direction, as this Hon'ble Tribunal may deem fit and proper considering the facts and circumstances of the case in the interest of justice."
4. The respondents are Inspectors of Central Excise and are OP (CAT) Nos.181/2019, 225/2020, 44/2020 9 2025:KER:87951 seeking Inter-Commissionerate Transfer (ICT). They have also challenged the communication dated 02.01.2017 and the revised draft guidelines issued by the Central Board of Customs and Central Excise, by which their requests for inter-zonal transfers have been kept pending without any decision. In O.A. No. 634/2017, the challenge is also directed against the order dated 10.02.2017, by which the Chief Commissioner of Central Excise and Service Tax, Cochin, cancelled the No Objection Certificate issued for the inter-zonal transfer.
5. The Tribunal, while allowing the Original Applications, has passed the following order:
"8. We have heard Shri.C.S.Ajith Prakash, learned counsel for the applicants, Smt.PK.Latha, learned ACGSC for the respondents in Ο.Α.Νο. 180/630/2017, Shri Brijesh.A.S., learned ACGSC for the respondents in O.A.No. 180/633/2017, Shri.P.G.Jayan, learned ACGSC for the respondents in O.A.No.180/634/2017 and Shri.C.S.G.Nair, learned counsel for the private respondents. We have perused the pleadings and documents available on record. Earlier this Tribunal had an occasion to delve into the issue in detail vide O.A.No.333/2016, which has been cited by both applicants and respondents in these O.As. The relevant portion of the OP (CAT) Nos.181/2019, 225/2020, 44/2020 10 2025:KER:87951 order reads as under:
"18 ........Viewed from this perspective, we have no hesitation in stating that Respondent No.3 has not acted in a fair and equitable manner in this case. An opaque system of selection in such cases is a man recipe for disaffection in any organization. We would direct that a system urgently be put in place to deal with ICT requests. It has been pointed out that a large number of such requests are pending Respondent Nos. 3 and 4 should immediately put together a set of guidelines clearly delineating eligibility norms giving dan weightage to various compos such as seniority. Henceforth this should act as a guide in deciding whose cases may be recommended and whose cannot be. Future orders on NOC requests will be strictly on the basis of such norms. This Tribunal on its first hearing dated 8.4.2016 had stayed further action on the list of fourteen persons whose transfer has been recommended by Respondent No.3 to Respondent No.4. It is ordered that their cases will also be considered only in line with the proposed system to be put into operation. Although this is not one of the prayers made in the O.A, it is necessary to order the above in the interest of equitable treatment.
19. These set of guidelines should be finalised and published as expeditiously as possible in any case within three months of date of receipt of a copy of this order. The case of the applicants will also be considered along with others and their claims evaluated according to the prescribed transfer norms to be adopted. Hence, we desist from issuing any further orders on the claim relating to the applicants."
(emphasis added)
9. The order of this Tribunal is dated 12.7.2016 wherein it has been specifically held that future orders on NOC requests will be strictly on the basis of such norms which essentially means it has only prospective effect only. The applicants have made their request for ICT way back in 2012, 2013 and 2015. Hence their request has to be processed by the guidelines which was prevalent at that time. OP (CAT) Nos.181/2019, 225/2020, 44/2020 11 2025:KER:87951
10. In view of the above, the O.As are allowed. We direct the respondents to process the request of the applicants for ICT transfers in the light of what is stated above within a period of two months from the date of receipt of a copy of this order. No order as to costs."
6. The learned Central Government Counsel for the petitioners contended that the Tribunal erred in concluding that the respondents had made their requests for ICT way back in 2015, 2012 and 2013;
therefore, their requests ought to have been processed in accordance with the guidelines that were prevalent at that time.
6.1 The learned Central Government Counsel further contended that the impugned order challenged in the Original Applications were issued primarily on the ground that there was no provision in the Recruitment Rules providing for ICT of Inspectors from one zone to another. It was further pointed out that the Central Excise and Land Customs Department Inspector (Group 'C' Post) Recruitment Rules, 2002, dated 29.11.2002, governed the method of recruitment to the Group 'C' post of Inspector in the Central Excise and Land Customs Department OP (CAT) Nos.181/2019, 225/2020, 44/2020 12 2025:KER:87951 until the introduction of the Central Excise and Customs Commissionerate Inspector (Central Excise, Preventive Officer and Examiner) Group 'B' Posts Recruitment Rules, 2016.
6.2 Furthermore, the Central Government Counsel contended that similar issues had cropped up before a co-ordinate Bench of this Court in Union of India and others v. Gulshan Kumar and others1, wherein this Court allowed the Original Petitions and set aside the order of the Tribunal, issuing the following directions:
"24. For the reasons mentioned above, we find considerable force in the contention urged by the learned Additional Solicitor General that Annexure A1 having been issued without authority and in violation of the Recruitment Rules of 2016, was invalid and hence the cancellation of Annexure A1 by issuing Annexure A2 was perfectly in order. The decisions in Prem Parveen v. Union of India and others [1973 SCC OnLine Delhi 194] and Bhagawati Prasad Gordhandas Bhatt v. The State of Gujarat and others [1976 SCC OnLine Gujarat 51], lend credence to the contention. Moreover, the question as to whether Annexure A3 or Annexure R4 1 Judgment dated 10.04.2019 in O.P.(CAT) Nos.173, 176 and 190 of 2018 OP (CAT) Nos.181/2019, 225/2020, 44/2020 13 2025:KER:87951 would govern the ICT of the respondents is no longer doubtful in view of Ext.R1(o) Circular dated 20.9.2018 wherein, the Government of India has made it absolutely clear that the Recruitment Rules, 2016 do not have any provision for recruitment by absorption and accordingly, no ICT application can be considered after coming into force of the Recruitment Rules, 2016. In the light of Ext.R1(o), no reliance can be placed on Exts.R1(p) and R1(q) which are only office notes and related correspondences.
25. Having held that transfer is a condition of service, we also hold that it is well within the power of the employer to take a policy decision either to grant or not to grant ICT to its employees. There cannot be a judicial review and interference on such policy decisions. In the absence of a provision for ICT in Annexure R4 Recruitment Rules of 2016, the Tribunal could not have found fault with the authorities in having issued Annexure A2 order cancelling Annexure A1 by which ICT was granted to the respondents and others.
In such circumstances, we find it impossible to sustain the findings in the impugned orders of the Tribunal. Consequently, the original petitions are allowed, setting aside the impugned orders of the Central Administrative Tribunal in O.A.Nos.956/2017, 148/2018 and 164/2018."
6.3 The learned Central Government Counsel further submitted that the issue is no longer res integra, as the co-ordinate Bench of this OP (CAT) Nos.181/2019, 225/2020, 44/2020 14 2025:KER:87951 Court has allowed the Original Petitions on the ground that the Circular dated 20.09.2018 issued by the Government of India makes it abundantly clear that the Recruitment Rules of 2016 do not contain any provision for recruitment by absorption. Consequently, no ICT application can be considered after the Recruitment Rules, 2016, came into force.
7. Heard Sri T.V. Vinu, learned Central Government Counsel, for the petitioners. There is no appearance on behalf of the respondents, even though notice was served.
8. In view of the aforementioned, no view different from that taken in Gulshan Kumar (supra) can be adopted. It is therefore held that, since there is no provision for absorption in the transferred Commissionerate, no ICT application can be considered after the Recruitment Rules, 2016 came into force. The Tribunal erred in concluding that the applications were made way back in 2015, 2012 and 2013, respectively, and that the old Rules would apply instead of the Recruitment Rules, 2016. The view taken by the Tribunal is incorrect in OP (CAT) Nos.181/2019, 225/2020, 44/2020 15 2025:KER:87951 light of the judgment in Gulshan Kumar (supra).
9. In such circumstances, we find it impossible to sustain the findings of the Tribunal. The impugned order dated 28.02.2019 in O.A. Nos. 634/2017, 633/2017 and 630/2017 are set aside. Consequently, the Original Petitions are allowed. No order as to costs.
Sd/-
SUSHRUT ARVIND DHARMADHIKARI JUDGE Sd/-
P. V. BALAKRISHNAN JUDGE jjj OP (CAT) Nos.181/2019, 225/2020, 44/2020 16 2025:KER:87951 APPENDIX OF OP (CAT) 181/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF OA NO 180/00634/2017 FILED BY THE PETITIONER DATED NIL 7.2017 EXHIBIT P1(A8) TRUE COPY OF THE LETTER CANCELING THE NOC OF INTER ZONAL TRANSFER NO C NO 11/13/32/32/2012 CC (KZ) IPT.I DATED 10.2.2017 CONTAINING THE NAME OF THE APPLICANT EXHIBIT P1(A11) TRUE COPY OF THE COMMUNICATION F NO A 22015/117/2014-AD 111A ISSUED BY THE CENTRAL BOARD OF CUSTOMS AND CENTRAL EXCISE TO THE CHIEF COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, SERVICE TAX, COCHIN ZONE DATED 2.1.2017 EXHIBIT P1(A13) TRUE COPY OF THE REVISED DRAFT GUIDELINES WHICH IS APPROVED BY THE BOARD WHICH ACCOMPANIED ANNEXRE ALL LETTER EXHIBIT P1(A1) TRUE COPY OF THE JOINING REPORT TO THE POST OF TAX ASSISTANT C NO 11/3/8/2009 ESTT 111 DATED 24.4.2009 EXHIBIT P1(A2) TRUE COPY OF THE ORDER NO 45/2015 DATED 31.3.2015, PROMOTING TO THE APPLICANT TO THE CADRE OF INSPECTOR OF CENTRAL EXCISE EXHIBIT P1(A3) TRUE COPY OF THE ORDER RELATING TO THE INTER COMMISSIONERATE TRANSFER DATED 27.10.2011 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA EXHIBIT P1(A4) TRUE COPY OF THE APPLICATION SUBMITTED IN THE PRESCRIBED FORMAT FOR ICI REQUEST SUBMITTED BY THE APPLICANT DATED 13.10.2015 EXHIBIT P1(A5) TRUE COPY OF THE REPRESENTATION ACCOMPANYING ANNEXURE A4 APPLICATION FORMAT DATED 13.10.2015 EXHIBIT P1(A6) TRUE COPY OF THE LETTER ISSUED BY THE COMMISSIONER OF CUSTOMS (PREVENTIVE) DATED 30.11.2015 EXHIBIT P1(A7) TRUE COPY OF THE JUDGMENT IN OA NO 333/2016WITH MA NO 473/2016, MA NO 623/2016 DATED 12.7.2016 EXHIBIT P1(A9) TRUE COPY OF THE LETTER F NO A,22015/117/2016 AD 111 A ISSUED BY THE DEPARTMENT OF REVENUE NEW DELHI DATED 16.9.2016 TO ALL COMMISSIONER EXHIBIT P1(A10) PHOTOCOPY OF THE ORDER DATED 28.9.2016 IN RA NO 48/2016 IN OA NO 333/2016ISSUED BY THE CAT, ERNAKULAM BENCH EXHIBIT P1 (A12) TRUE COPY OF THE DRAFT POLICY ACCOMPANYING ANNEXURE A11 LETTER PROPOSED EXHIBIT P1(A14) TRUE COPY OF THE LIST PUBLISHED BY THE ADDITIONAL COMMISSIONER (CCO) KOCHI AND FORWARD TO THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE (INCLUDING COVERING LETTER C OP (CAT) Nos.181/2019, 225/2020, 44/2020 17 2025:KER:87951 NO 11/13/32/2012 CC (KZ) IP I DATED 14.2.2017 BY THE ADDL COMMISSIONER ) EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONER IN OA NO 180/00634/2017 DATED 26.10.2017 EXHIBIT P2(A1) TRUE COPY OF THE BOARD LETTER F NO 22015/117/2014-AD 111 A DATED 2.1.2017 SENT TO THE CHIEF COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, COCHIN ZONE. EXHIBIT P3 TRUE COPY OF THE MA NO 807 OF 2017 DATED 14.8.2017 FILED BY THE APPLICANT BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P3 (A1) TRUE COPY OF THE ORDER NO 95/2017 DATED 21.7.2017 ISSUED BY THE CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, JAIPUR ZONE.
EXHIBIT P3(A2) TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MISCELLANEOUS APPLICANT (A1ST APPLICANT) TO THE 5TH RESPONDENT EXHIBIT P3(A3) TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MISCELLANEOUS APPLICANT (2ND APPLICANT) TO THE 5TH RESPONDENT EXHIBIT P3(A4) TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MISCELLANEOUS APPLICANT (3RD APPLICANT) TO THE 5TH RESPONDENT EXHIBIT P3(A5) TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MISCELLANEOUS APPLICANT (4TH APPLICANT) TO THE 5TH RESPONDENT EXHIBIT P4 TRUE COPY OF MA NO 46 OF 2017 DATED 13.11.2017 FILED BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P4(A1) TRUE COPY OF THE REPRESENTATION C.NO 111/10/01/2017 GIR-
V/10/17 DATED 15.9.2017 SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER KERALA ZONE.
EXHIBIT P4(A3) TRUE COPY OF THE FORWARDING LETTER DATED 1.12.2016 ISSUED BY THE ASST COMMISSIONER TO THE CHIEF COMMISSIONER CENTRAL TAX TAX AND CENTRAL EXCISE.
EXHIBIT P4(A3) TRUE COPY OF THE ORDER NO 175/17 DATED 30.8.2017 ISSUED BY THE OFFICE OF THE PRINCIPAL COMMISSIONER EXHIBIT P5 TRUE COPY OF THE MA NO 462 OF 2018 FILED BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P6 TRUE COPY OF THE ORDER IN AM NO 807 OF 2017 DATED 16.8.2017 ISSUED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH EXHIBIT P7 TRUE COPY OF THE MA IN OA NO 634/2017 DATED 16.12.2017 TO ACCEPT THE REJOINDER FILED BY THE 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF THE REJOINDER IN OA NO 634/2017 FILED BY THE OP (CAT) Nos.181/2019, 225/2020, 44/2020 18 2025:KER:87951 APPLICANT DATED 16.12.2017 EXHIBIT P9 TRUE COPY OF THE ORDER IN OA NO 180/00634/2017 DATED 28.2.2019 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH EXHIBIT P10 TRUE COPY OF THE ORDER IN OP(CAT) NO 173 OF 2018 AND CONNECTED CASES DATED 10.4.2019 OF THE HON'BLE HIGH COURT OP (CAT) Nos.181/2019, 225/2020, 44/2020 19 2025:KER:87951 APPENDIX OF OP (CAT) 225/2020 PETITIONER ANNEXURES ANNEXURE A10 TRUE COPY OF THE COMMUNICATION ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS TO THE CHIEF COMMISSIONER OF CENTRAL EXCISE SERVICE TAX AND CUSTOMS, COCHIN ZONE, DATED 02.01.2017. ANNEXURE A12 TRUE COPY OF THE REVISED DRAFT GUIDELINES APPROVED BY THE BOARD WHICH ACCOMPANIED ANNEXURE A 10 LETTER. ANNEXURE A1 TRUE COPY OF THE JOINING REPROT C NO. 11/3/18/2010 ESTT II DATED 21.09.2010.
ANNEXURE A2 TRUE COPY OF THE ORDER NO. 45/2015, DATED 31.03.2015 PROMOTING THE APPLICANT TO THE CADRE OF INSPECTOR OF CENTRAL EXCISE. ANNEXURE A3 TRUE COPY OF THE ORDER RELATING TO THE INTER COMMISSIONER ATE TRANSFER DATED 27.10.2011 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA.
ANNEXURE A4 TRUE COPY OF THE APPLICATION FOR ICT REQUEST SUBMITTED BY THE APPLICANT, DATED 17.12.2012.
ANNEXURE A5 TRUE COPY OF THE ICT REQUEST SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER OF CENTRAL EXCISE ON 22.10.2013. ANNEXURE A6 TRUE COPY OF THE ICT REQUEST SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER OF CENTRAL EXCISE ON 12.10.2015. ANNEXURE A7 TRUE COPY OF THE JUDGMENT DATED 12.07.2016 IN O.A. NO. 333/2016 WITH MA.A NO. 473/2016 AND M.A. NO. 623/2016. ANNEXURE A8 TRUE COPY OF THE LETER F. NO. A. 22015/117/2016-AD.III A DATED 16.09.2016 ISSUED BY THE UNDER SECRETARY CIC, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI.
ANNEXURE A9 TRUE COPY OF THE ORDER DATED 26.09.2016 IN R.A. NO. 48 OF 2016 IN O.A. NO. 333 OF 2016.
ANNEXURE A11 TRUE COPY OF THE DRAFT POLICY FOR GRANTING NO OBJECTION CERTIFICATE FOR INTER COMMISSIONER ATE TRANSFERS ACCOMPANYING ANNEXURE A 10 LETTER PROPOSED. ANNEXURE A13 TRUE COPY OF THE SENIORITY LIST OF INSPECTORS FOR INTER ZONAL TRANSFERS PUBLISHED BY THE ANNEXURE R1 TRUE COPY OF THE LETTER F. N.A.22015/117/2016-AD. IIA DATED 02.01.2017 ISSUED BY THE UNDER SECRETARY CBIC, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI ENCLOSING REVISED DRAFT GUIDELINES FOR GRANTING NO OBJECTION FOR INTER ZONAL TRANSFER.
ANNEXURE MAI TRUE COPY OF THE ORDER NO. 95/2017, DATED 21.07.2017 ISSUED BY THE JOINT COMMISSIONER (CCU), OFFICE OF THE CHIEF OP (CAT) Nos.181/2019, 225/2020, 44/2020 20 2025:KER:87951 COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, JAIPUR ZONE, JAIPUR.
ANNEXURE MAI TRUE COPY OF THE REPRESENTATION DATED 23.08.2017 SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, KERALA ZONE.
ANNEXURE MA2 TRUE COPY OF THE LETTER O. C NO. 214/2017 DATED 24.08.2017 ISSUED BY THE SUPERINTENDENT, THODUPUZHA RANGE. ANNEXURE MA3 TRUE COPY OF THE ORDER NO. 175/2017 DATED 30.08.2017 ISSUED BY THE PRINCIPAL COMMISSIONER, CENTRAL TX AND CENTRAL EXCISE KOCHI.
EXHIBIT P1 TRUE COPY OF O.A. 180/00633/2017 FILED BY THE RESPONDENT DATED NIL 07.2017 BEFORE THE HONORABLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FIELD BY THE PETITIONER DEPARTMENT IN O.A. NO. 180/00633/2017 DATED NIL 11.2017. EXHIBIT P3 TRUE COPY OF THE M.A. NO. 811 OF 2017 IN O.A. NO. 180/00633/2017 DATED 14.08.2017 FILED BY THE APPLICANT.
EXHIBIT P4 TRUE COPY OF THE M.A. 36/2018 IN O.A. NO. 180/00633/2017 DATED 13.11.2017 FILED BY THE APPLICANT BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P5 TRUE COPY OF THE M.A. NO. 464 OG 2018 FIELD BEHALF OF THE APPLICANTS, RESPONDENTS IN O.A. NO. 180/00633/2017, DATED NIL 04.2018. BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P6 TRUE COPY OF THE ORDER IN M.A. NO. 36/2018 AND M.A. NO. 464/2018 IN O.A. NO. 180/00633/2017 DATED 12.04.2018 ISSUED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P7 TRUE COPY OF THE COMMON ORDER DATED 28.02.2019 IN O.A. NO.
180/00633/2017 ISSUED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 10.04.2019 IN O.P. (CAT0 NO. 173 OF 2018 OF THE HIGH COURT OF KERALA.
OP (CAT) Nos.181/2019, 225/2020, 44/2020 21 2025:KER:87951 APPENDIX OF OP (CAT) 44/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE OA NO.180/00630/2017 FILED BY THE RESPONDENT DATED 10.06.2017.
EXHIBIT P1(A11) TRUE COPY OF THE COMMUNICATION F.NO.A.22015/117/2014-AD.IIIA IS ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS TO THE CHIEF COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, SERVICE TAX, COCHIN ZONE DATED 02.01.2017.
EXHIBIT P1(A13) TRUE COPY OF THE REVISED DRAFT GUIDELINES WHICH IS APPROVED BY THE BOARD WHICH ACCOMPANIED ANNEXURE A1 1ETTER. EXHIBIT P1(A1) TRUE COPY OF THE JOINING REPORT NO.C.NO.11/3/18/2010 ESTT.III DATED 09.08.2010 ISSUED BY THE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX.
EXHIBIT P1(A2) TRUE COPY OF THE ORDER NO.45/2015 DATED 31.03.2015 PROMOTING TO THE APPLICANT TO THE CADRE OF INSPECTOR OF CENTRAL EXCISE. EXHIBIT P1(A3) TRUE COPY OF THE ORDER RELATING TO THE INTER COMMISSIONERATE TRANSFER DATED DATED 27.10.2011 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P1(A4) TRUE COPY OF THE APPLICATION FOR ICT REQUEST SUBMITTED BY THE APPLICANT DATED 26.09.2013.
EXHIBIT P1(A5) TRUE COPY OF THE REPRESENTATION FOR ICT REQUEST DATED 13.10.2015 SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER CENTRAL EXCISE.
EXHIBIT P1(A6) TRUE COPY OF THE APPLICATION FOR INTER COMMISSIONERATE TRANSFER IN THE PRESCRIBED FORMAT SUBMITTED BY THE APPLICANT DATED 15.10.2015.
EXHIBIT P1(A7) TRUE COPY OF THE ICT REQUEST SUBMITTED BY THE APPLICANT FOR CHANGE OF ZONE, FROM RANCH TO KOLKATTA DATED 19.09.2016. EXHIBIT P1(A8) TRUE COPY OF THE JUDGMENT IN OS NO.333/2016 WITH MA NO.473/2016, MA NO.623/2016 DATED 12.07.2016 BY THE CAAT, ERNAKULAM BENCH.
EXHIBIT P1(A9) TRUE COPY OF THE LETTER F.NO.A.22015/117/2016-AD.III A ISSUED BY THE DEPARTMENT OF REVENUE, NEW DELHI TO ALL THE COMMISSIONERATE DATED 16.09.2016.
EXHIBIT P1(A10) TRUE PHOTOCOPY OF THE ORDER DATED 28.09.2016 IN RA NO.48/2016 IN OA NO.333/2016 BY THE CAT, ERNAKULAM BENCH. EXHIBIT P1(A12) TRUE COPY OF THE DRAFT POLICY ACCOMPANYING ANNEXURE A11 LETTER PROPOSED.
EXHIBIT P1(A14) TRUE COPY OF THE LIST PUBLISHED BY THE ADDITIONAL OP (CAT) Nos.181/2019, 225/2020, 44/2020 22 2025:KER:87951 COMMISSIONER, (CCO), KOCHI AND FORWARDED TO THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONER IN OA NO.180/000630/2017 DATED 14.07.2017. EXHIBIT P2 (A1) TRUE COPY OF THE BOARD'S LETTER F.NO.A.22015/117/2016-AD.III.A. DATED 02.01.2017 BY THE UNDER SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE.
EXHIBIT P2 (A2) TRUE COPY OF THE REVISED DRAFT GUIDELINES FOR GRANTING NO-
OBJECTION FOR INTER ZONAL TRANSFERS.
EXHIBIT P3 TRUE COPY OF THE MA NO.809 OF 2017 DATED 14.08.2017 ISSUED BY THE CAT, ERNAKULAM BENCH.
EXHIBIT P3(A1) TRUE COPY OF THE ORDER NO.95/2017 DATED 21.07.2017 ISSUED BY THE CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, JAIPUR ZONE.
EXHIBIT P4 TRUE COPY OF THE MA NO.35 OF 2018 IN OA NO.630 OF 2017 DATED 13.11.2017 FILED BY THE PETITIONER.
EXHIBIT P4(A1) TRUE COPY OF THE REPRESENTATION DATED 08.09.2017 SUBMITTED BY THE APPLICANT TO THE CHIEF COMMISSIONER KERALA ZONE. EXHIBIT P4(A2) TRUE COPY OF THE LETTER NO.12/2017 DATED 08.09.2017 ISSUED BY THE SUPERINTENDENT KAKKANAD RANGE.
EXHIBIT P4(A3) TRUE COPY OF THE ORDER NO.175/17 DATED 30.08.2017 ISSUED BY THE MINISTRY OF FINANCE.
EXHIBIT P5 TRUE COPY OF THE MA NO.463 OF 2018 IN OA NO.630 OF 2017 DATED 04.04.2018 (TO VACATE INTERIM ORDER).
EXHIBIT P6 TRUE COPY OF THE ORDER DATED 12.02.2018 IN OA NO.180/00630/2017 BY THE CAT, ERNAKULAM BENCH.
EXHIBIT P7 TRUE COPY OF THE ORDER IN OA NO.180/00630/2017 DATED 28.02.2019 OF THE CAT, ERNAKULAM BENCH.
EXHIBIT P8 TRUE COPY OF THE ORDER IN OP(CAT) NO.173 OF 2018 AND CONNECTED CASES DATED 10.04.2019 ISSUED BY HON'BLE HIGH COURT, ERNAKULAM.