Central Administrative Tribunal - Ernakulam
Paulose V J vs M/O Finance on 8 April, 2026
CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
O.A.Nos. 180/00254/2025, 180/00276/2025, 180/00303/2025,
180/00326/2025, 180/00348/2025 & 180/00477/2025
Wednesday, this the 8th day of April, 2026
CORAM:
HON'BLE Mr. JUSTICE K. HARIPAL, JUDICIAL MEMBER
HON'BLE Mr. BRAJ MOHAN AGRAWAL, ADMINISTRATIVE MEMBER
O.A. 254/2025
1. Paulose V.J., Aged 62 years, S/o.V.V.Joseph, Superintendent of Central
GST& Central Excise (Retired), Idukki Division, Thodupuzha, PIN-673 001,
Residing at: Valiyaparambil House, Riverine Villa, Kannenkeri Cross Road,
Manjummel P.O, Ernakulam, PIN-683 501.
2. Balachandran Nair K C, Aged 65 years, S/o Sekharan Nair.
Superintendent of Central GST & Central Excise (Retired).
Range II, Ernakulam Division, Kathrikadavu,
Ernakulam, PIN-682 017,
Residing at: Sreevinayaka, 35/2758D, Narayana Devar Road,
Thammanam P.O, Ernakulam, PIN-682 032. -Applicants
[By Advocate: Mr. Sreekala T.N.]
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi,
PIN-110 001.
2. The Secretary to the Government of India, Ministry of Finance,
Department of Expenditure. New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs.
Ministry of Finance, Department of Revenue, New Delhi, PIN-110 001,
represented by its Secretary
4. The Chief Commissioner, Central Tax, Central Excise Customs, C. R.
Building. I.S. Press Road, Kochi, PIN-682 018.
- Respondents
2026.04.08
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[By Advocate : Mr.V.A.Shaji, ACGSC]
O.A. 276/2025
1. Omkumar V P, aged 72 years, S/o V K Pushkaran, Assistant
Commissioner of Central Excise & Customs (Retired). GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001.
Residing at: Panakkal Road, Kaloor, Ernakulam, PIN-682 017
2. Rajendra Varma P K, aged 73 years, S/o Gopalakrishnan, Assistant
Commissioner of Central Excise & Customs (Retired), I.S Press Road,
Ernakulam, PIN-682 018 Residing at: Villa No.1, Park Green Villa,
Pinermunda, Perinjala, Ernakulam District, PIN-683 565.
3. Divakaran Nair G, aged 74 years, S/o Govindan Nair, Deputy
Commissioner of Central Excise & Customs (Retired), Custom House,
Willingdon Island, Kochi, PIN-682009, Residing at: Anjaly House,
Mankkad P.O, Thodupuzha, Idukki, PIN-685 608.
4. Satheesh Raju P, aged 74 years, S/o Parameswaran Pillai, Deputy
Commissioner of Central Excise (Retired), GST Bhavan, Press Club
Road, Thiruvananthapuram, PIN-695 001, Residing at: 'Vaishnavam',
TC 85/673, MGRA 71, MKK Nair Road, Pettah P.O,
Thiruvananthapuram, PIN-695 024.
5. Sasidharan Nair C K, aged 74 years, S/o MK Krrishnan Nair, Deputy
Commissioner of Central Excise & Customs (Retired), I.S Press Road,
Ernakulam, PIN-682 018, Residing at: 'Sreesilam', Near Rotary Club,
Piravam Road, Muvattupuzha, Ernakulam District, PIN-686 661
6. Sreekumaran K C, aged 71 years, S/o CT Karunakara Menon,
Superintendent of Central Excise (Retired), Kannur Divisional Office,
Kuzhikkunnu, Kannur, PIN-670 001, Residing at Sreeshylam'. Near
Sudareswara Temple, Talap, Kannur, PIN-670 002.
2026.04.08
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7. Shylaja E K, aged 71 years, D/o K Narayanan Nambiar, Superintendent of
Central Excise (Retired), Customs Divisional Office, Kuzhikkunnu, Kannur,
PIN-670 001, Residing at 'Sreeshylam', Near Sudareswara Temple, Talap,
Kannur, PIN-670 002.
8. Sajive N J, aged 71 years, S/o N V Joseph, Assistant Commissioner od
Central Excise & Customs (Retired), Central Excise Head Quarters,
Manachira, Kozhikode, PIN-673 001, Residing at: 1/4152, Jose Villa,
Postal staff Quarters Road, East Hill, Kozhikode, PIN-673 001.
9. Mithra Prasad, aged 71 years, S/o Assistant Commissioner Central Excise
& Customs (Retired), Customs Preventive Commissionerate, Catholic
Centre, Broadway, Ernakulam, PIN-682 031, Residing at: Flat No. 6C,
Royal mangrove Apartments, Eranhıpalam, Kozhikode, PIN-673 020.
10. Aravindakshan N K, aged 72 years, S/o Balakrishnan Guptan, Deputy
Director (Retired), Directorate of Revenue Intelligence, Kozhikode, PIN-
673 002, Residing at: 18/45, Krishnamrutham, Raja Street, College Road,
Palakkad, PIN-678 001.
11. Suresh Babu C K, aged 74 years, S/o Damodaran, Assistant Commissioner
of Central Excise & Customs (Retired), Central Excise Head Quarters,
Manachira, Kozhikode, PIN-673 001, Residing at: Theertham, Rajeev
nagar, Puthiyara P.O, Kozhikode, PIN-673 004.
12. Radhakrishnan Nair V S, aged 74 years, S/o Sankaran Nair,
Superintendent of Central Excise (Retired), Thiruvananthapuram
Commissionerate, Press Club Road. Thiruvananthapuram, PIN-695 001,
Residing at Vandanathu House, Puliyannoor P.O. Kottayam, PIN-686 573.
-Applicants
[By Advocate: Mrs.Sreekala T.N.]
Versus
1. Union of India, Represented by the Secretary to the Government of
2026.04.08
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India, Ministry of Finance, Department of Revenue, New Delhi,
PIN-110 001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi, PIN-110 001, represented by its
Secretary
4. The Chief Commissioner, Central Tax, Central Excise Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
5 The Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN-682 009.
6 The Commissioner Central GST & Central Excise, GST Bhavan, Press Club
Road, Thiruvananthapuram, PIN-695 001.
7 The Commissioner, Central Tax and Central Excise, CR Building,
Mananchira, Calicut, PIN-673 01.
8 The Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031
9. The Director, Directorate of Revenue Intelligence Calicut Regional Unit,
Asokapuram, P.O. Eranhiplam, Kozhikode, PIN - 673 002
- Respondents
[By Advocate : Mr.C.Rajendran, SPC]
O.A. 303/2025
1. Paul P George, aged 59 years, S/o Georgekutty PJ, Assistant
Commissioner, Custom House, Willingdon Island, Kochi,
PIN-682 009. Residing at: Pulickasseril House,
Government Model High School Road,
Muvattupuzha, PIN-686 661.
2026.04.08
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2. Pushpa U, aged 57 years, D/o Vasu Pillai N, Superintendent of
Central Excise, Audit Circle 1, Central Telephone Exchange
Building, BSNL Statue, Thiruvananthapuram, PIN-695 001,
Residing at: TC No. 5/75, Lane 3A, Ambadi Nagar, Chavadimukku,
Sreekaryam, Thiruvananthapuram, PIN-695 017.
3. Rajeev Kumar Palliyil, aged 59 years, S/o Chathu, Assistant
Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031, Residing at: PC Gardens, Edodi,
Vadakara P.O, Kozhikode, PIN-673 101.
4. Joy Joseph, aged 58 years, S/o Joseph,
Assistant Commissioner of Central Excise, I.S Press Road,
Ernakulam, PIN-682 018 Residing at: Villanplackal House,
Arakulam P.O, Moonnumkavayal, Idukki, PIN-685 591.
5. Jose Joseph, aged 58 years, S/o Joseph Micheal,
Assistant Commissioner, Audit Circle 3, Audit Commissionerate,
Kottayam, PIN-686 001, Residing at: Kalapurackal House,
Melukavumattam P O, Kottayam, PIN-686 652
6. Jayaraj V. aged 54 years, S/o G N Velu. Assistant Director, DGGI,
Central Excise Bhavan, Kathrikadau, Ernakulam, PIN-682 017.
Residing at: Sumalayam, SH Mount P.O. Kottayam, PIN-686 006,
7. Hareendran K, aged 57 years, S/o K Krishna Pillai
Assistant Director, DGGI, Central Excise Bhavan, Kathrikadau,
Ernakulam, PIN-682 017, Residing at: Harichandanam,
Swagath Nagar, Arappura, Vattiyurkkavu, Thiruvananthapuram,
PIN-695 013.
8. Manoj Kumar V, aged 54 years, S/o G Vijayan,
Superintendent of Central GST & Central Excise, Office of the
Commissioner of Central GST & Central Excise, Kollam Division,
Kadappakkada, Kollam, PIN-691 008, Residing at: Pournami,
Mundalummoodu, Kollam, PIN-691 012.
2026.04.08
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9. Pramila Ajith, aged 54 years, D/o K GU Achari,
Superintendent of Central GST & Central Excise, Office of the
Commissioner of Central GST & Central Excise, Chengannur Range,
CSC Building, Chengannur, Alappuzha, PIN-689121. Residing at:
Thiruvathira, House No. 29 B, M G Nagar, Puliyathumukku, Ayathil,
Kilikollur P.O, Kollam, PIN-691 004.
10. Sobhitha Bhaskaran, aged 51 years, D/o V V Bhaskaran,
Superintendent, Office of the Additional Director General,
Directorate of Revenue Intelligence, Cochin Zonal Office,
Pallinada, Palarivattom, Ernakulam, PIN-682 025, Residing at:
House No. 121, Indeevaram, Chambady Road, Perandoor,
Elamakkara, Ernakulam, PIN-682 026.
11. Ajith Kumar A, aged 51 years, S/o Ayyappan Chettiar S,
Superintendent, Office of the Superintendent of Central GST &
Central Excise, Kottarakkara Range, Vijaya Arcade, Pulamon,
Kottarakkara, Kollam, PIN-691 531, Residing at: Anathara Veedu,
Ayathil P.O, Kollam, PIN-691 021.
12. Satheesan D, aged 58 years, S/o N D Pillai, Superintendent,
Office of the Assistant Commissioner of Central GST & Central Excise,
Kollam Division, Kadappakkada, Kollam, PIN-691008, Residing at:
Kavara Veedu, 26 Meenakshi Nagar, Punthalathazham, Kollam,
PIN-691 004.
13. Jyothi M G, aged 53 years, D/o M S Gopalakrishnan Nair,
Superintendent, Office of the Chief Commissioner, I.S Press Road,
Ernakulam, PIN-682 018, Residing at: Naduviladath, Punnakkal,
Elamakkara P.O. Ernakulam, PIN-682 026.
14. Jayasree L, aged 49 years, D/o S Chokkalingam, Superintendent,
Office of the Commissioner, Customs (Preventive), 5th Floor,
Catholic Centre, Broadway, Kochi, PIN-682 031, Residing at:
Nandanam, Thamarachelil Lane, Puthiya Road, Kangarappady,
Thrikkakkara North, Ernakulam, PIN-682 021.
2026.04.08
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15. Madhu S A, aged 59 years, S/o Ayyappan Nair, Superintendent,
Office of the Commissioner, Customs (Preventive), 5th Floor,
Catholic Centre, Broadway, Kochi, PIN-682 031, Residing at: 7F,
Sylvon Heights, Amala Bhavan Road, Chilavannoor, Ernakulam,
PIN-682 020.
16. Baiju Ram P.B, aged 52 years, S/o P.K Balaraman, Superintendent,
Office of the Assistant Commissioner of Central GST & Central Excise,
Kollam Division, Kadappakkada Kollam, PIN-691 008. Residing at:
Neeranjanam, 54-A, Aiswarya Nagar, mangad P.O, Kollam,
PIN-691 015.
17. Udayakumar Raja V R, aged 60 years, S/o Ramachandran Nair,
Superintendent, Office of the Assistant Commissioner of Central GST
& Central Excise, Kottiyam Range, Kadappakkada Kollam,
PIN-691 008, Residing at: Neelambari, Kurumandal, Paravoor P.O,
Kollam, PIN-691 301.
18. Ajithkumar B S. aged 56 years, S/o N Sivarama Pillai.
Superintendent, Office of the Assistant Commissioner of Central GST
& Central Excise, Kollam division. Kadappakkada Kollam. PIN-691 008.
Residing at: Ajith Bhavan, Chanthoor. Ambalthumkara P.Ο. Kollam,
PIN-691 505.
19. Roy Joseph, aged 57 years, S/o P.J Joseph, Superintendent,
Office of the Chief Commissioner of Central Tax, Customs & Central
Excise, CR Building, I S Press Road, Ernakulam, PIN-682 018.
Residing at: Ponnaramattom, Vikas Nagar, East Marady P.O,
Muvattupuzha, Ernakulam, PIN-686 673.
20. Roy Varghese, aged 54 years, S/o E Y Varghese, Cochin International
Airport, Nedumbassery, Deputy Commissioner. Office of the
Additional Commissioner. Ernakulam, PIN-683 111, Residing at: A3,
EVM Gardens, Ambadimala, Kadukamangalam P.O, Thiruvankulam,
Ernakulam, PIN-682 305.
2026.04.08
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21. Sugunan N, aged 55 years, S/o L Natarajan, Superintendent,
Directorate of GST Intelligence, Thiruvananthapuram, PIN-695 044,
Residing at: PURA-237, Sreeragam', Puthoorkonam,
Manikanteswaram P.O, Vattiyoorkavu, Thiruvananthapuram,
PIN-695 013.
22. Shahul Hameed A, aged 54 years, S/o Ahammed Ali,
Suprintendent, Directorate of GST Intelligence, Thiruvananthapuram,
PIN-695 044, Residing at: CLRA 62 C, Convent Lane, Pallimukku,
Peyad, Thiruvananthapuram, PIN-695 573.
23. Riaz Ahmed, aged 54 years, S/o Mushtaq Ahmed,
Assistant Commissioner, Office of the Commissioner of Central GST
and Central Excise, Calicut GST Bhavan, Mananchira, Kozhikode,
PIN-673 001, Residing at: 5E, Heera Heritage, Kochar Road, Jagathy,
Thiruvananthapuram, PIN-695 014.
24. Subrahmanyan K K, aged 70 years, S/o K S Kesavan,
Assistant Commissioner (Retired), Air Customs, International Airport,
Karipur. Malappuram, PIN-673 647 Residing at: "Jyithiss, Nilakala
Road, Anangoor, Kasaragod PIN-671 121.
25. Rameshkumar M B, aged 63 years, S/o Balan Nair
Superintendent of Central Excise (Retired), Perumbaoor Division,
Perumbavoor, Ernakulam District, PIN-683 542 Residing at:
Chalayil House, Elangavam, Varappetty, Kothamangalam,
PIN-686 0912.
26. Michael T H, aged 60 years, S/o T H Hezakiel,
Joint Commissioner (Retired), Central Tax & Central Excise,
Idukki Division, Thodupuzha, Idukki, PIN-685 584, Residing at:
Thannickal House, Avoly P O, Muvattupuzha, Ernakulam District,
PIN-686 670.
2026.04.08
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27. Satheesh R, aged 64 years, S/o Rajappan PK,
Superintendent of Customs (Retired). Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi, PIN-682 031, Residing at:
Puliyathu House (VRA-65), A.M. Road, Vaidyasalappadi, Iringole P.O,
PIN-683 545.
28. Theresa Joseph, aged 62 years, D/o T C Joseph,
Superintendent (Retired), Office of the Commissioner of Central
Excise, I S Press Road, Ernakulam, PIN-682 018, Residing at:
Chiramel House, V R Puram P.O, Chalakkudy, Thrissur, PIN-680 722.
29. Indu S, aged 74 years, S/o M Sreedharan,
Assistant Commissioner (Retired), Office of the Assistant
Commissioner of Customs, Customs Preventive Division,
Press Club Road, Thiruvananthapuram, PIN-695 001, Residing at:
Mangalath, Cheranallor P.O, Ernakulam, PIN-682 034.
30. Binoy Kuriakose, aged 62 years, S/o K U Kuriakose, Assistant
Commissioner (Retired), Central GST & Central Excise, G-Arcade,
Perumbavoor, Ernakulam, PIN-683 542. Residing at:
Marangattu House, Asamannoor P.O, Cherukunnam, Ernakulam,
PIN-683 549.
31. Tomy Joseph, aged 64 years, S/o Mathai Joseph,
Assistant Commissioner (Retired), Idukki Division, Thodupuzha,
Idukki, PIN-685 584, Residing at: Kudachira House, Mythri Road,
Anthinad P.O, Kottayam, PIN-686 651.
32. Vinodini S Menon, aged 62 years, D/o M Unnikrishnan,
Assistant Commissioner (Retired), I.S press Road, Ernakulam,
PIN-682 018, Residing at: 8F-Sylvan Heights, Chilavannur Road,
Kadavanthra, Ernakulam, PIN-682 020.
33. Raju Jacob M, aged 64 years, S/o M C Jacob,
Superintendent (Retired), Kozhikode Commissionerate, Kozhikode,
2026.04.08
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PIN-673 001, Residig at: Muringathery House, Robin Compound Lane,
Chittilappilly P.O, Thrissur, PIN-680 551.
34. Radhakrishna Pillai K R, aged 61 years, S/o K Raghavan Nair,
Superintendent (Retired), Office of the Assistant Commissioner of
Central GST & Central Excise, Kollam division, Kadappakkada, Kollam,
PIN-691 008, Residing at: Valiya Kanjoor House, Adinadu North P.O,
Karunagappally, Kollam, PIN-690 542.
35. Karthikeyan T B, aged 66 years, S/o T K Balan, Superintendent of
Customs (Retired), Custom House, Willingdon Island, Kochi,
PIN- 682 009, Residing at: Thanakulath Thundiyil, Perandoor
Junction, Elamakkara P.O, Ernakulam, PIN-682 026.
36. Thampi C V, aged 72 years, S/o Varghese, Superintendent of Customs
(Retired), Custom House, Willingdon Island, Kochi, PIN-682 009,
Residing at: Cherukattu Puthen Purayil, Kureekad P.O, Thiruvankulam,
Ernakulam, PIN-682 305.
37. Jossy K G, aged 62 years, S/o K X George, Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN-682 009, Residing at:
Kuthukattu House, Palluruthy, Kochi, PIN-682 006.
38. Lalfy Joseph, aged 64 years, S/o KP Xavier, Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN-682 009, Residing at:
Kunnath House, Kunnapilly Madam Lane, U C College, Aluva,
Ernakulam, PIN-683 102.
39. Harding P.G, aged 57 years, S/o P P George, Superintendent (Retired),
Custom House, Willingdon Island, Kochi, PIN-682 009, Residing at :
Pulickalparambil House, 10/1008-A, Vasavan Lane, Amaravathy,
Fort Kochi, PIN-682 001.
40. Job K V, aged 74 years, S/o K O Verghese, Inspector of Central Excise
(Retired), Kozhikode Commissionerate, Kozhikode, PIN-673 001,
Residing at: Dew Drop, Kuthiravattom P.O, Kozhikode, PIN-673 016.
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41. Sivaji K, aged 62 years, S/o Kunhamu Naik, Assistant Commissioner
(Retired), Office of the Commissioner of Central GST (Audit),
CR Building, I S Press Road, Ernakulam, PIN-682 018, Resising at:
PKRA-67, Pavakullangara, Thekkumbhagam, Thripunithura,
Ernakulam, PIN-682 301.
42. Davis T Mannath, aged 65 years, S/o Thoma Mannath,
Assistant Commissioner (Retired), Office of the Commissioner of
Customs (Preventive), 5th Floor, Catholic Centre, Broadway, Kochi,
PIN-682 031. Residing at: SANRA-31, Sankar Nagar, Maradu,
Ernakulam, PIN-682 304.
-Applicants
[By Advocate: Mrs.Sreekala T. N.]
Versus
1. Union of India, Represented by the Secretary to the
Government of India, Ministry of Finance,
Department of Revenue, New Delhi, PIN-110 001.
2. The Secretary to the Government of India
Ministry of Finance, Department of Expenditure,
New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs,
Ministry of Finance, Department of Revenue,
New Delhi, PIN-110 001, represented by its Secretary.
4. The Chief Commissioner,
Central Tax, Central Excise Customs,
C. R. Building, I.S. Press Road, Kochi,
PIN-682 018.
5. The Commissioner of Customs,
Custom House, Willingdon Island, Kochi,
PIN- 682 009.
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6. The Commissioner Central GST & Central Excise,
GST Bhavan, Press Club Road, Thiruvananthapuram,
PIN-695 001.
7. The Commissioner, Central Tax and Central Excise,
CR Building, Mananchira, Calicut, PIN-673 01.
8. The Commissioner, Customs (Preventive),
5th Floor, Catholic Centre, Broadway, Kochi,
PIN-682 031.
9. The Director, Directorate of Revenue Intelligence
Calicut Regional Unit, Asokapuram, P.O. Eranhiplam,
Kozhikode, PIN - 673 002
- Respondents
[By Advocate : M.K.Padmanabhan Nair, ACGSC]
O.A. 326/2025
1. Raja Tomy, aged 52 years, S/o UP Tomy, Assistant Commissioner, Office of
the Chief Commissioner, Central GST, Central Excise & Customs, CR
Building, I.S Press Road, Ernakulam, PIN-682 018, Residing at: Urumbath
House, Seminary Road, Aluva, Ernakulam, PIN-683 102.
2. Anandan Nair T. aged 58 years, S/o K Govindan Nair,
Superintendent, Office of the Chief Commissioner, Central GST, Central
Excise & Customs, CR Building, I.S Press Road, Ernakulam, PIN-682 018
Residing at: Akshaya, PRG 38, Puthan Purakkal Road, Palarivattom,
Ernakulam, PIN-685 591.
3. Sulekha R, aged 49 years, D/o K Sukumaran, Superintendent (Tech.)
Office of the Commissioner, Central GST, Central Excise & Customs, Press
Club Road, Thiruvananthapuram, PIN-695 001, Residing at: Karthika,
Vellaikadavur, Kodunganoor P.O Thiruvananthapuram, PIN-695 013.
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4. Jiji Abraham, aged 52 years, S/o V J Abraham, Superintendent, Office of
the Additional Director General, Directorate General of Revenue
Intelligence, Cochin Zonal Office, Pallinada, Palarivattom, Ernakulam,
PIN-682 025, Residing at: Palakkal House, HMT Colony P.O, Kalamassery,
Ernakulam, PIN-683 503.
5. Santhoshkumar C Menon, aged 54 years, S/o KG Chandrasekharan,
Assistant Commissioner, Office of the Assistant Commissioner of CGST &
Central Excise, Kakkanad Division, GST Bhavan, Kathrikadavu, Ernakulam,
PIN-682 017, Residing at: Parappillil House (Panchakshara), Karingachira,
Tripunithura, Ernakulam, PIN-682 301.
6. Sareen Joseph, aged 53 years, S/o KM Joseph, Superintendent of
Customs, Custom House, Willingdon Island, Kochi, PIN-682 009, Residing
at: Kollappallil House, Bhuvaneswari Temple Road, Chambakkara,
Poonithura P.O, Ernakulam, PIN-682 038.
7. Sreekumar B, aged 56 years, S/o R Bhaskara Pillai, Superintendent,
Office of the Commissioner, Central GST, Central Excise & Customs, Press
Club Road, Thiruvananthapuram, PIN-695 001 Residing at: Sreedeepam,
Mangad, Thirumala P.O. Thiruvananthapuram, PIN-695 006.
8. Abdul Shamir T K, aged 53 years, S/o V K Kunju Mohammed,
Superintendent, Office of the Commissioner, Customs (Preventive),
Catholic Centre, Broadway, Kochi, PIN-682 031 Residing at: 35/432 A,
YMJ Road West, Palarivattom, Ernakulam, PIN-682 025.
9. Geetha S, aged 59 years, D/o R Sankaran Nair, Assistant Commissioner,
Office of the Commissioner, Central GST, Central Excise & Customs, Press
Club Road, Thiruvananthapuram, PIN-695 001. Residing at: Shravanam,
TRWA-B-166, Ganga Nager, Nalanchira P.O, Thiruvananthapuram, PIN-
691 015
10. Antony P.O, aged 58 years, S/o Ouseph, Superintendent, Office of the
Chief Commissioner, Central GST, Central Excise & Customs, CR Building,
L.S Press Road, Ernakulam, PIN-682 018, Residing at Panekkadan House,
Vellikulam Road, North Chalakkudy. Thrissur, PIN-680 307.
2026.04.08
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11. Manoranjan P.G, aged 56 years, S/o N Gopinathan Nair. Superintendent,
Office of the Superintendent of Central GST and Central Excise,
Muvattupuzha Range, Muvattupuzha, PIN-686 661, Residing at: Krishna
Kripa, Market P.O, Velloorkunnam, Muvattupuzha, Ernakulam, PIN-686
661.
12. Rebu V P, aged 59 years, S/o V A Paulose, Superintendent, Office of the
Commissioner (Audit), CR Building, I S Press Road, Ernakulam, PIN-682
018, Residing at: Vadakkethala House, Perumalpady East,
Elamkunnapuzha P.O, Ernakulam, PIN-682 503.
13. Nixon A G, aged 60 years, S/o A A George Superintendent, Office of the
Commissioner (Audit), CR Building, I S Press Road, Ernakulam, PIN-682
018, Residing at: Alenjikal House, Peumpilly, Njarakkal P.O, Ernakulam,
PIN-682 505.
14. Selinamma E C, aged 59 years, S/o ES Chacko, Superintendent, Central
GST & Central Excise, Audit Circle 5, Central Excise Bhavan, Kathrikadavu,
Ernakulam, PIN-682 017. Residing at: Kuzhiyamparabil House, Kanjar P.O,
Idukki, PIN-685 590.
15. Ajimol P D, aged 56years, D/o K Damodaran, Superintendent, Office of
the Assistant Commissioner of Central GST & Central Excise, Idukki
Division, Thodupuzha, Idukki, PIN-685 584, Residing at: Mattathil House,
Avoly P.O, Muvattupuzha, Ernakulam, PIN-686 670.
16. Sherly Joseph, aged 60 years, D/o N C Kuruvila Assistant Commissioner
of Customs, Office of the Commissioner of Customs, Custom House,
Willingdon Island, Kochi, PIN-682 009, Residing at: Thadathilplackal
House, Madapattu Road, Udyogamandal P.O, Manjummel, Ernakulam,
PIN-683 501.
17. Sajithkumar C R, aged 55 years, S/o CK Raghavan, Superintendent of
Central GST & Central Excise, Iringalakkuda Range, Thrissur, PIN-680307,
Residing at: Chirayath House, Edathiruthy, Thrissur, PIN-680 703.
2026.04.08
Deepa S 14:41:55
+05'30'
15
18. Suresh P R, aged 56 years, S/o P Ramankutty Nair, Superintendent, Office
of the Chief Commissioner, Central GST, Central Excise & Customs, CR
Building, I S Press Road, Ernakulam, PIN-682 018, Residing at: Pranamam,
Kottuvally North, Kaitharam P.O, North Paravoor, Ernakulam, PIN-683
519.
19. Ajayakumar K P, aged 55 years, S/o KP Narayanan Nambisan,
Superintendent, Central GST & Central Excise, Audit Circle VI, Town Hall
Road, Thrissur, PIN-680 020, Residig at: Krishna Prabha, Padinjattumuri,
Wadakkanchery, Thrissur, PIN-680 582.
20. Mini S, aged 53 years, D/o KP Chandrasekharan, Superintendent, Audit
Circle V, Central Excise Bhavan, Kathrikadavu, Ernakulam, PIN-682 017,
Residing at: 'Sivasundari', SNRA 7, Soorya Nagar, Therkkumbhagom,
Tripunithura, Ernakulam, PIN-682 301.
21. Vijayakumari K G, aged 54 years, D/o KK Gopalan, Assistant
Commissioner, Audit Circle IV, Central Excise Bhavan, Kathrikadavu,
Ernakulam, PIN-682 017, Residing at: Kaippukattil House, HPNRA 25, Hill
Palace Road, Kollenpady, Irumpanam P.O, Tripunithura, PIN-682 309.
22. Pratheesh M, aged 53 years, S/o K Mukundan, Inspector of Central
Excise, PRO Section, Office of the Commissioner, CGST, Central Excise &
Customs, GST Bhavan, Mananchira, Kozhikode, PIN-673 001, Residing at:
Prasaadam, Paradise Villa, Kulangara, Thadambattuthazham P.O, Vengeri,
Kozhikode, PIN-673 001.
23. Biju P Raphael, aged 58 years, S/o Raphael P.J. Senior Intelligence Officer,
Directorate General GST Intelligence, Kochi Zonal Unit, CBI Road,
Kathrikadavu, Ernakulam, PIN-682 017, Residing at: 'Symphony',
Paliakkara House, Chiyyaram P.O, Thrissur, PIN-680 026.
24. Geetha Santhosh, aged 52 years, D/o P Sugunan Pillai, Superintendent,
Office of the Commissioner (Appeals), CR Buildings, I S Press Road,
Ernakulam, PIN-682 018, Residing at: Flat No. 16 E, Cenex Atlia, Satha
Temple Road, Kaloor, Ernakulam, PIN-682 018.
2026.04.08
Deepa S 14:41:55
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16
25. Basheer Ahamed, aged 54 years, S/o Kunchammed, Superintendent, PRO
Section, CGST Headquarters Office, GST Bhavan, Mananchira, Kozhikode,
PIN-673 001, Resising at: Cheruvaliyil House, Meppayur P.O, Kozhikode,
PIN-673 524.
26. Santhosh Babu P.D, aged 58 years, S/o K Damodaran, Superintendent,
Office of the Chief Commissioner, Central GST, Central Excise & Customs,
CR Building, I.S Press Road, Ernakulam, PIN-682 018, Residing at: KMRA
19, Sreekumaramangalam Temple Road, Thekkumbhagam, Tripunithura,
Ernakulam, PIN-682 301.
27. Ruby Saju Thomas, aged 58 years, S/o P.M Mathew, Superintendent,
Central GST & Central Excise, Audit Circle VI, Town Hall Road, Thrissur,
PIN-680 020, Residing at: Chembaratimootil House, Manasa Nagar,
Ayyanthole, Thrissur, PIN-680 003.
28. Rajeev P.K, aged 56 years, S/o Kunjappan, Assistant Commissioner, Office
of the Assistant Commissioner of Central GST & Central Excise, Kollam
Division, Kadappakada, Kollam, PIN-691 008, Residing at: Panayapurackal
House, Vilangadan Nagar, Kannankulangara, Tripunithura, Ernakulam,
PIN-682 301.
29. Jeboy Thomas, aged 59 years, S/o W T Thomas, Assistant Commissioner,
Central GST & Central Excise, Kottayam Division, YMCA Road, Kottayam,
PIN-686 001, Residing at: Wattachanackal, Manganam P.O. Kottayam,
PIN-686 018.
30. Babu M Chacko, aged 54 years, S/o MS Chacko, Superintendent, Office of
the Assistant Commissioner, Central GST & Central Excise, Perumbavoor
Division, Thottumkal Road, Perumbavoor, Ernakulam, PIN-683 542,
Residing at: Mundakkodiyil House, Pothanicad P.O, Ernakulam, PIN-686
671.
31. Premraj P, aged 59 years, S/o Purushothaman G, Superintendent, Office
of the Commissioner, Central GST & Central Excise, GST Bhavan, Press
Club Road, Thiruvananthapuram, PIN-695 001, Residing at: Aashirvaad,
Hospital Junction, Kanakari P.o, Kottayam, PIN-686 632.
2026.04.08
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32. Sini Bright Thomas, aged 52 years, S/o Joseph Thomas, Superintendent,
Office of the Commissioner Central GST & Central Excise, GST Bhavan,
Press Club Road, Thiruvananthapuram, PIN-695 001, Residing at:
Kidangoothara House, Cheeranchira P.O, Changanacherry, Kottayam, PIN-
686 106.
33. Thomas Cheriyan, aged 56 years, S/o Cherian M J, Assistant
Commissioner, Office of the Assistant Commissioner of Central GST &
Central Excise, Malappuram Division, Awwal Tower, Malappuram, PIN-
676 505, Residing at: Mattathil House, 33/541 A2, Vellimadukunnu P.O,
Kozhikode, PIN-673 012.
34. Issac Varghese K, aged 54 years, S/o K I Varkey. Superintendent, Office of
the Chief Commissioner, Central GST, Central Excise & Customs, CR
Building, I.S Press Road, Ernakulam, PIN-682 018, Residing at: Kannat
House, TRRA 35, Kalapurackal Lane, Thevarakavu Road, Tripunithura,
Ernakulam, PIN-682 301.
35. Anoop V B, aged 61 years, S/o V K Balakrishnan Superintendent (Retired),
Central GST & Central Excise, Audit Circle VI, Town Hall Road, Thrissur,
PIN-680 020, Residing at: Akshya, Sastha Nagar, Thiruvambady P.O,
Thrissur, PIN-680 022.
36. Suresh I, aged 67 years, S/o Karunakaran Nair, Superintendent (Retired),
Central GST & Central Excise, Perumbavoor Division, Perumbavoor, PIN-
683 542, Residing at: Ikkara House, Kuthukuzhy P.O, Kothamangalam,
Ernakulam, PIN-686 691
37. Rajendran Nair A, aged 61 years, S/o N Appukuttan Nair, Superintendent
(Retired), Office of the Commissioner of Central GST and Central Excise,
GST Bhavan, Press Club Road, Thiruvananthapuram, PIN-695 001,
Residing at: TC 8/387/7, Mangattukadavu, Thirumala PO,
Thiruvananthapuram, PIN-695 006.
38. Varughese M S aged 67 years, S/o M J Samuel, Superintendent (Retired).
Office of the Commissioner, Customs (Preventive), Catholic Centre,
2026.04.08
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Broadway, Kochi, PIN-682 031, Residing at: Manthrayil House,
Mulamoottil Junction, Niranam P.O, Thiruvalla, Pathanamthitta, PIN-689
621.
39. Mohamed Rafic M, aged 67 years, S/o P.P Musannan, Assistant
Commissioner of Customs (Retired). Air Customs, International Airport,
Karipur, PIN-673 647, Residing at: 8, Palaniappa Nagar,
Ramanathapuram, Coimbatore, PIN-641 045.
40. Rawof M A, aged 69 years, S/o Mohammed, Superintendent (Retired), 3
Range, Central Excise Range, Thrissur Division, Thrissur, PIN-680 020,
Residing at: Ellupparambil, Kodathur, Perumpadappu P.O, Malappuram,
PIN-679 580.
41. Mani P Nair, aged 75 years, D/o M K K Nair, Superintendent (Retired),
Office of the Superintendent of Central GST & Central Excise, Thrissur
Range 1, Thrissur, PIN-680 020, Residing at: Sreesylam, Kottapuram
Road, Ponkunnam P.O, Thrissur, PIN-680 002.
42. Sreekala M Pillai, aged 64 years, D/o N Raghavan Nair, Superintendent
(Retired), Office of the Assistant Commissioner of Central GST & Central
Excise, Idukki Division, Thodupuzha, Idukki, PIN-685 584, Residing at:
Thiruvonam, Pampakuda P.O, Muvattupuzha, Ernakulam, PIN-686 667.
43. Ranjith Mathew, aged 60 years, S/o C C Mathew, Superintendent
(Retired). Office of the Chief Commissioner, Central GST, Central Excise &
Customs, CR Building, 1.S Press Road, Ernakulam, PIN-682 018, Residing
at: Cherinkkara House, P Ashokan Road, Koodapuzha Chalakkudy,
Thrissurr, PIN-680 307.
44. Varughese Mathew aged 68 years, S/o PC Mathew, Superintendent
(Retired), Office of the Commissioner (Audit), Central GST, Central Excise
& Customs, CR Building, I.S Press Road, Ernakulam, PIN-682 018 Residing
at: Palackal House, No.23, Jyothir Nagar, UC College P.O, Aluva,
Ernakulam, PIN-683 102.
45. Lovis P S, aged 65 years, S/o P samual, Superintendent (Retired), Office
2026.04.08
Deepa S 14:41:55
+05'30'
19
of the Commissioner, Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031, Residing at: Valiplackal House,
Plakkattukunnel Road, Arakkulam P.O, Moolamattom, Idukki, PIN-685
591.
46. Thomas PA, aged 65 years, S/o Abraham PV, Superintendent (Retired),
Office of the Commissioner of Appeals, CR Buildings, I S Press Road,
Ernakulam, PIN-682 018, Residing at: SE, Cenex Altia, Sastha Temple
Road, Kaloor, Ernakulam, PIN-682 018.
47. Sojan Joseph, aged 61 years, S/o Joseph, Superintendent (Retired), Office
of the Commissioner of Customs (Preventive), 5th Floor, Catholic Centre,
Broadway, Kochi, PIN-682 031. Residing at: Puttilanickal House,
Kadungalloor (East), UC College P.O, Aluva, Ernakulam, PIN-683 102.
48. Mathew K V, aged 64 years, S/o K M Varghese, Superintendent (Retired),
Office of the Chief Commissioner, Central GST, Central Excise & Customs,
CR Building, I.S Press Road, Ernakulam, PIN-682 018 Residing at:8/146 A,
Karunattu Kaithamattom House, Manjapra P.O, Angamaly, Ernakulam,
PIN-683 581
49. Ganga Devi T S, aged 63 years, D/o K Aravindaksha Menon,
Superintendent (Retired), Office of the Assistant Commissioner of
Central GST and Central Excise, GST Bhavan, Kathrikadavu, Ernakulam,
PIN-682 017, Residing at: 'Aravind', NRA-130, North Janatha Road,
Palarivattom, Ernakulam, PIN-682 025.
50. Chitra S K, aged 64 years, D/o TS Krishna Moorthy. Superintendent
(Retired), Office of the Chief Commissioner, Central GST, Central Excise &
Customs, CR Building, I.S Press Road, Ernakulam, PIN-682 018, Residing
at: Sree Visakh, MRA No. 71, Manakkaparambu Road, Edappally P.O,
Ernakulam, PIN-682 024.
51. Siby Antony Kandankary, aged 63 years, S/o K Antony. Superintendet
(Retired), Office of the Chief Commissioner, Central GST, Central Excise &
Customs, CR Building, I.S Press Road, Ernakulam, PIN-682 018 Residing
at: Puthoor House, Kattanam, Bharanikavu P.O, Alappuzha, PIN-690 503.
2026.04.08
Deepa S 14:41:55
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20
52. Joy P L, aged 62 years, S/o P. C Lonappan, Superintendent (Retired),
Office of the Assistant Commissioner, Central GST & Central Excise,
Chalakkudy, Thrissur, PIN-680 037, Residing at: Pallippat House,
Madathikara Lane, Irinjalakuda P.O, Thrissur, PIN-680 121.
53. Baby C C, aged 61 years, S/o Kurian Chacko, Superintendent (Retired),
Office of the Commissioner, Customs (Preventive), Catholic Centre,
Broadway, Kochi, PIN-682 031, Residing at: Cheerakathottathil House,
Mekkadampu P.O, Muvattupuzha, Ernakulam, PIN-682 316.
54. Mohan Kumar T. aged 65 years, S/o Damodaran Nair P. Superintendent
(Retired), Office of the Commissioner. Central GST, Central Excise &
Customs, CR Building, Mananchira, Kozhikode. PIN-673 01. Residing at:
Anugraha, Krishnan Nair Road, Karuvissery P.O. Kozhikode, PIN-673 010.
55. Antony Francis Motha, aged 70 years, S/o Stanly Motha, Superintendent
(Retired), Office of the Superintendent of Central GST and Central Excise,
Muvattupuzha Range, Muvattupuzha, PIN-686 66, Residing at: Stanvil,
Paingotoor, Pothanikad, Kothamangalam, Ernakulam, PIN-686 671.
56. Muhammed Ashrof P M, aged 74 years, S/o T Umer Koya,
Superintendent (Retired), Officer of the Commissioner, Central GST,
Central Excise & Customs, CR Building, Mananchira, Kozhikode, PIN-673
01, Residing at: 1476/C, 'Bestow', Subhash Nagar, East Hill-Edakkad Road,
West Hill P.O, Kozhikode, PIN-673 005.
57. Gopalakrishnan S, aged 66 years, S/o V Sivanandan, Superintendent
(Retired), Office of the Chief Commissioner, Central GST, Central Excise &
Customs, CR Building, I.S Press Road, Ernakulam, PIN-682 018 Residing
at: Krishnakripa, Ananthapuram Lane, Thammanam P.O, Ernakulam, PIN-
682 032.
58. Sobhanadevi G, aged 66 years, D/o Krishnan Potty, Superintendent
(Retired), Commissionerate of Customs (Preventive), Catholic Centre,
Broadway, Kochi, PIN-682 031, Residing at: 57/3710 D, Swastik Mythri
Lane, Chilavanoor, Kadavanthra, Ernakulam, PIN-682 020.
2026.04.08
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21
59. Raveendran Pillai V, aged 76 years, S/o S Velukutty Nair, Superintendent
(Retired), Alathur Range, Palakkad Division, Palakkad, PIN-678 541,
Residing at: Flat No. 3C, AC City Apartments, Friends Lane, Desabhimani
Road, Kaloor, Ernakulam, PIN-682 017.
60. Indu Ramesh, aged 51 years, (W/o N Ramesh (late), Superintendent,
Central GST & Central Excise, Kathrikadavu, PIN-682 017, Residing at:
Felix Road, Thammanam, Ernakulam, PIN-682 032.
61. Joseph M S, aged 68 years, S/o Xavier, (H/o Elsy Joseph, Superintendent,
Office of the Superintendent of Central GST & Central Excise,
Kothamangalam Range, TB Junction, Muvattupuzha, Ernakulam, PIN-686
661, Residing at: Marappillil House, Pothanicaud P.O. Kothamangalam,
Ernakulam, PIN-686 671.
62. Sayona Augustine, aged 42 years, (W/o Robin Antony (late),
Superintendent, Office of the Assistant Commissioner, Central GST &
Central Excise, Perumbavoor Division, Thottumkal Road, Perumbavoor,
Ernakulam, PIN-683 542), Residing at: Olickal House, 28/1531 Η (ΝΝ 56),
Puthiya Road, Kadavanthra, Ernakulam, PIN-682 020.
63. Augustine Robin (Minor), aged 17 years, (S/o Robin Antony (late),
Superintendent, Office of the Assistant Commissioner, Central GST &
Central Excise, Perumbavoor Division, Thottumkal Road, Perumbavoor,
Ernakulam, PIN-683 542), Residing at: Olickal House, 28/1531 Η (ΝΝ 56),
Puthiya Road, Kadavanthra, Ernakulam, PIN-682 020, Through mother
Sayona Augustine aged 42 years, D/o Augustine, Olickal House, 28/1531
H (NN 56), Puthiya Road, Kadavanthra, Ernakulam, PIN-682 020, as next
friend.
-Applicants
[By Advocate: Mrs. Sreekala T.N.]
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi, PIN-110
001.
2026.04.08
Deepa S 14:41:55
+05'30'
22
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi, PIN-110 001, represented by its
Secretary.
4. The Chief Commissioner, Central Tax, Central Excise & Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
5. The Commissioner of Customs, Custom House, Willingdon Island, Kochi,
PIN-682 009.
6. The Commissioner, Central GST & Central Excise, GST Bhavan, Press Club
Road, Thiruvananthapuram, PIN-695 001.
7. The Commissioner, Central GST & Central Excise, CR Building,
Mananchira, Kozhikode, PIN-673 01.
8. The Commissioner, Commissionerate of Customs (Preventive), 5th Floor,
Catholic Centre, Broadway, Kochi, PIN-682 031.
9. The Additional Director General, Directorate General of Revenue
Intelligence, Cochin Zonal Office, Pallinada, Palarivattom, Ernakulam,
PIN-682 025,
10. The Additional Director General, Directorate General GST Intelligence,
Kochi Zonal Unit, Central Excise Bhavan, Kathrikadavu, Ernakulam, PIN-
682 017.
- Respondents
[By Advocate : Mr.M.N.Manmadan, SCGSC]
2026.04.08
Deepa S 14:41:55
+05'30'
23
O.A. 348/2025
1 Haridas R, aged 58 years. S/o M Ramakrishna Pillai, Superintendent.
Office of the Assistant Commissioner, Central GST & Central Excise,
Thiruvalla Range, Central Tower, MC Road, Thiruvalla,
Pathanamthitta, PIN-689 101, Residing at: 'Harichandanam".
Peringara P.O. Thiruvalla, Pathanamthitta, PIN-689 108.
2. Jayachandran P S, aged 57 years. S/o M Unnikrishnan Nair, Assistant
Commissioner, Office of the Assistant Commissioner of Central GST
& Central Excise (Audit). St Mary's Buildings. Kadappakkada P.O.
Kollam, PIN-691008, Residing at: Erattanayil House, Ettumanoor P.O.
Kottayam, PIN-686 631.
3. Krishnadas N, aged 71 years, S/o M Narayana Kurup, Assistant
Commissioner (Retired), Office of the Commissioner, CGST, Central Excise
& Customs, GST Bhavan, Mananchira, Kozhikode, PIN-673 001 Residing
at: Nikunjam, Nutstreet P.O, Vadakara, Kozhikode, PIN-673 104.
4. Pradeepkumar M, aged 60 years, S/o T Krishnankutty, Superintendent
(Retired) Office of the Assistant Commissioner of Majestic Square,
Chalakudy, Thrissur, PIN-680 307, Residing at: Mullappilly House,
Kanjirathode, Karukulagara, Irinjalakuda, Thrissur, PIN-680 307.
5. Bhaskaran CK, aged 74 years, S/o C Narayana Kurup,Central GST &
Central Excise, Deputy Commissioner (Retired), CR Building,
Mananchira, Kozhikode, PIN-673 01. Residing at: 'Bhasura", Pazhamkavu,
NuStreet P.O. Kozhikode, PIN-673 104.
6. Biju Paul, aged 64 years, S/o PT paul. Assistant Commissioner (Retired).
Central Tax, Central Excise & Customs, C.R. Building, I.S. Press Road,
Kochi, PIN-682018, Residing at: Pottenplackel House, Arpamattam,
Muthalakodam P.O, Thodupuzha, Idukki, PIN-685 605.
7. Jose T J, aged 73 years, S/o TV John, Deputy Commissioner (Retired),
Directorate General GST Intelligence, Kochi Zonal Unit, Central Excise
2026.04.08
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+05'30'
24
Bhavan, Kathrikadavu, Ernakulam, PIN-682017. Residing at:
Thykkoottathil House, VSRA 15, Kalladakkavu Road, Vennala, Ernakulam,
PIN-682 028.
8. Sudhakaran K M, aged 67 years, S/o K K Manikutty, Superintendent
(Retired), Office of the Assistant Commissioner of Central Tax & Central
Excise, Chalakkudy Division, Thrissur, PIN-680 307, Residing at:
Kottukkara House, Annalloor P.O, Ashtamichira, Thrissur, PIN-680 731.
9. Premadevi P.K, aged 73 years, (W/o TK Raghu (Late), Superintendent
(Retired), Office of the Commissioner, Custom House, Willigdon Island,
Kochi, PIN-682 009), Residing at: Krishna Kripa, House No. 42, Suvarna
Nagar, Eroor West, Tripunithura, Ernakulam, PIN-682 306.
10. Pramod K.P, aged 65 years, S/o Vijayan K.P, Assistant Commissioner
(Retired), Central Tax, Central Excise & Customs, C.R. Building, I.S. Press
Road, Kochi, PIN-682 018, Residing at: Pratheekam', Halifax Enclave,
Elamakkara P.O, PIN-682 026.
-Applicants
[By Advocate: Mrs.Sreekala T.N.]
Versus
1. Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi, PIN-
110.001.
2. The Secretary to the Government of India Ministry of Finance,
Department of Expenditure, New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi, PIN-110 001, represented by its
Secretary.
4. The Chief Commissioner, Central Tax, Central Excise Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
2026.04.08
Deepa S 14:41:55
+05'30'
25
5 The Commissioner, Central Tax and Central Excise, CR Building,
Mananchira, Calicut, PIN-673 001.
6. The Commissioner, Central Tax & Central Excise (Audit). 6 C.R Building, I.S
Press Road, Kochi. PIN-682 018.
7 The Commissioner, Custom House, Willigdon Island. Kochi, PIN-682 009.
8 The Additional Director General, Directorate General GST Intelligence,
Kochi Zonal Unit, CBI Road, Kathrikadavu, Ernakulam, PIN-682 017
- Respondents
[By Advocate : Mr.P.K.Ramkumar, SPC]
O.A. 477/2025
1. Dr. A Venkadesh Babu, aged 57 years, S/o N Arumugam, Joint
Commissioner, Central Excise & Central Tax, Central Revenue
Building, I S Press Road, Ernakulam, PIN-682 018, Residential
Address: 26, Saraswathi Nagar, 3rd Street, Rajakilpakkam, Chennai,
PIN-600 073.
2. Venkiteswara Iyer R, aged 74 years, S/o K V Ramaswamy lyer,
Deputy Commissioner (Retired), Central Excise & Central Tax, Press
Club Road, Thiruvananthapuram, PIN-695 001, Residential Address:
Ramara, TC 25/85, Meltra B 29, Gandhariamman Koil Road,
Thampanoor, Thiruvananthapuram, PIN-695 001.
3. Sivadasan P P, aged 74 years, S/o P.V Prabhakaran, Assistant
Commissioner (Retired), Office of the Commissioner, Central GST,
Central Excise & Customs, I S Press Road, Ernakulam, PIN-682 018,
Residing at:CC 16/657 A, Kshema Bhavan, TR Cross Road,
Thoppumpady, Kochi, PIN-682 005.
4. Rose Chandran R R, aged 73 years, S/o V Ramachandran, Assistant
2026.04.08
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26
Commissioner (Retired), Office of the Commissioner, Central GST,
Central Excise & Customs, I S Press Road, Ernakulam, PIN-682 018,
Residing at: 'RAAG', TC 27/601-1 (New82/128), GGRA 73, V V Road,
Vanchiyoor P.O, Thiruvananthapuram, PIN-695 035.
5. Sasikumar G, aged 74 years, S/o K Govinda Pillai, Assistant
Commissioner (Retired). Office of the Commissioner, Central GST,
Central Excise & Customs, Press Club Road, Thiruvananthapuram,
PIN-695 001, Residing at: Sreeranjini, Mathilbhagom, Tiruvalla P.O,
Pathanamthitta, PIN-689 101.
6. RR Chettiar, aged 71 years, S/o Ramankutty Chettiar,
Superintendent (Retired), Office of the Assistant Commissioner of
Central Excise, Palakkad, PIN-678 001, Residing at: Jeena Nivas,
Kuthampully P O, Thiruvilwamala, Thrissur, PIN-680 594.
-Applicants
[By Advocate: Mrs.Sreekala T.N.]
Versus
1 Union of India, Represented by the Secretary to the Government of
India, Ministry of Finance, Department of Revenue, New Delhi, PIN-110
001.
2. The Secretary to the Government of India. Ministry of Finance,
Department of Expenditure, New Delhi, PIN-110 001.
3. The Central Board of Indirect Taxes & Customs, Ministry of Finance,
Department of Revenue, New Delhi, PIN-110 001, represented by its
Secretary.
4. The Chief Commissioner, Central Tax, Central Excise & Customs, C. R.
Building, I.S. Press Road, Kochi, PIN-682 018.
5 The Commissioner, Central Tax, Central Excise & Customs, Press Club
Road, Thiruvananthapuram, PIN-695 001.
- Respondents
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[By Advocate : Mr. E.N. Hari Menon, ACGSC]
The Original Applications having been heard on 08.01.2026, the Tribunal
on 08.04.2026 delivered the following:
COMMON ORDER
Justice K.Haripal, Judicial Member Sine common grievances are raised, all these six Original Applications were heard together and are being disposed of by this common order. Documents produced by the applicants in O.A.303/2025 are referred for convenience.
2. Applicants are either serving or retired Inspectors, Superintendents, Assistant Commissioners, Deputy Commissioners or Joint Commissioners or successors in interest of those officers who are no more, who all had started service as Inspectors. Prior to 5 th CPC recommendations the scale of Inspectors was at Rs.1640-2900. At that time, the scale of Superintendent and analogous categories was Rs.2000-3500. With effect from 01.01.1996, on the basis of the 5 th CPC recommendations the scales were revised to Rs.5500-9000 in the post of Inspectors/Preventive Officers and to Rs.6500-10500 for the post of Superintendents and similar categories. The grievance of the applicants is that, however, when compared to the scales of 2026.04.08 Deepa S 14:41:55 +05'30' 28 analogous posts in other departments, there occurred disparities in the pay scale recommended by the 5th CPC. Thus Group-B and C (Executive) staff of Customs, Central Excise and Income Tax Services submitted representations and requested that such disparity should be rectified. As a result of such representations, as ordered by the Finance Minister, a High Power Committee was constituted to look into the grievance pointed out by the staff members. Thus, an office order was issued which is marked as Annexure-A2 in the OAs. After deliberations, the committee submitted Annexure-A3 report. The High Power Committee recommended revised pay scale of Rs.7500-12000 to Group- B posts of CBEC- Appraisers/Superintendent (Central Excise) and Superintendent, Customs (Preventive) and CBDT - Income Tax officers. The committee also recommended pay scale of Rs.6500-10500 in the place of 5500-9000 recommended by the 5th CPC for Group-C posts of CBEC - Inspectors (Central Excise), Examiners (Customs), Preventive Officers (Customs) and CBDT Inspectors of Income Tax. The Finance Minister had directed that the recommendations should be quickly examined by the Department of Expenditure so as to take the appropriate decision expeditiously as possible.
3. However, the grievance of the applicants is that despite the urgency stated by the Finance Minister, a decision on the implementation of 2026.04.08 Deepa S 14:41:55 +05'30' 29 the report of the committee was taken only when Annexure-A4 order was passed whereby revised pay was ordered to be granted with a direction that it should be taken immediately from the date of the order, that is on 21.04.2004. Following this, the Government of India, Ministry of Finance, Department of Revenue issued order dated 11.05.2004, Annexure-A5. There also, it was stipulated that the revision of scales of Group-B and C posts stand revised with effect from 21.04.2004, in the lines of the upgradation ordered under Annexure-A4.
4. Thus the scales of pay of Inspectors and Superintendents and analogous posts were revised from 21.04.2004, the date of issue of Annexure- A4. However, the applicants submit that despite such a revision, the implementation was effected only prospectively from 21.04.2004 alone, whereas other departments have given effect to such revision from 01.01.1996 itself which has been illustrated through Annexures-A6 to Annexure-A8 documents. Annexure-A6 is an O.M. issued by the Ministry of Finance and Company Affairs, Department of Expenditure, which shows that pay scale of staff of Organised Accounts Departments were revised on notional basis from 01.01.1996 with actual payment from 19.02.2003 being the date on which the decision was approved by the Government. Annexure-A7 indicates that 2026.04.08 Deepa S 14:41:55 +05'30' 30 Ministry of Railways (Railway Board) by order dated 07.03.2003 had issued orders revising the pay scale of Railway Accounts staff upgrading on notional basis from 01.01.1996 with actual payment prospectively from 19.02.2003. Annexure-A8 order dated 20.04.2005 issued by the Ministry of Home Affairs, Narcotic Control Bureau shows that pay scale of Superintendents in the Narcotic Control Bureau was ugradated to Rs.7500-12000 with effect from 01.01.1996 with all consequential benefits.
5. Annexures-A6 to A8 were highlighted to say that even in the matter of implementation of revised pay scales, discrimination was shown to the employees like the applicants. While the scale of pay of the Inspectors and Superintendents under the 4th respondent was revised only prospectively from 21.04.2004, in the cases illustrated through Annexures-A6 to A8 it is submitted that pay of some of the officers holding analogous posts were actually revised from 19.02.2003, whereas in the case of Annexure-A8 it was revised from 01.01.1996 itself. That means, the applicants have suffered discrimination and injustice.
5. Further, it is submitted that some of the Railway employees had approached this Tribunal with O.A.671/2003 claiming that they are entitled to get benefit of pay revision from 01.01.1996 onwards and not from 19.02.2003 2026.04.08 Deepa S 14:41:55 +05'30' 31 as stated in Annexure-A7. This Tribunal had allowed the O.A. Against that order, the Railway approached the Hon'ble High Court with Writ Petition (C) No.22276/2007. The High Court, by Annexure-A9 judgment dated 27.03.2012 dismissed that Writ Petition. Even though the Union of India had preferred SLP against that order, Annexure-A10 evidences that the SLP was also dismissed. That means, the Railway employees covered by Annexure-A7 have got benefits from 01.01.1996 itself.
7. Further, referring to Annexure-A11, order of the Mumbai Bench of this Tribunal in O.A.86/2008, where the Income Tax Gazetted Officers' Association along with one of its members had moved this Tribunal challenging the order of the respondents in giving effect to the pay revision from 01.01.1996 on notional basis. By Annexure-A11 order the O.A. was allowed and the Bench made a declaration that the revised pay scale of Income Tax Officers in the grade of Rs.7450-12000 (sic) giving prospective effect is arbitrary and illegal and that the applicants therein were entitled to have their pay scale fixed with effect from 01.01.1996 on notional basis as has been given to various others in the Railway Accounts and there in the Organised Accounts cadre.
8. Further, it is submitted that the all India Railway Accounts Staff 2026.04.08 Deepa S 14:41:55 +05'30' 32 Association and others had earlier moved the Principal Bench of this Tribunal with O.A.4419/2014 challenging the decision of the respondents to grant pay revision notionally from 01.01.1996 and effectively from 19.02.2003. The Principal Bench dismissed the O.A., against which the association moved the Hon'ble Delhi High Court with Writ Petition (C) 1523/2016. Highlighting Annexure-A12 judgment dated 18.12.2019 it is submitted that the High Court allowed the Writ Petition and gave a direction to the respondents to grant them revised pay scale in question from 01.01.1996 when the recommendations of the 5th CPC became operational. Annexure-A13 is the order in SLP 13818/2020 of the Hon'ble Supreme Court dated 08.01.2021 whereunder Annexure-A12 order was confirmed by the Apex Court, leaving open the question of law.
9. Impacted by Annexures-A12 and A13, later, when All India Postal Employees Association and others had moved the Principal Bench with O.A.763/2015 seeking similar relief, the application was allowed whereunder, order restricting the benefits of such applicants with effect from 19.02.2003 was set aside and the respondents were directed to grant upgraded pay scales with effect from 01.01.1996 on actual basis as recommended by the 5th CPC. Thus Annexure-A14 also supports the case of the applicants.
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10. The applicants further say that even though they made various representations highlighting judicial pronouncements, that were not considered and rejected by the respondents. Similarly, based on Annexure-A17 it is pointed out that, on the directions of the High Court of Culcutta, a special anomaly committee was constituted and the committee had recommended for grant of revision of pay to the applicants from 01.01.1996. Similarly, relying on Annexure-A18 it is submitted that the Hyderabad Bench of this Tribunal had given directions to enhance the pay of the applicants therein with effect from 01.01.1996. This was confirmed by the Telangana High Court through Annexure-A19 which was confirmed by the Hon'ble Supreme Court as shown in Annexure-A20 order dated 28.02.2025. Similarly, highlighting Annexure-A23 order of Allahabad Bench of this Tribunal it is submitted that similar favourable orders have been granted to persons identically placed who were Superintendents/Assistant Directors etc. in the service of the respondents.
11. Applicants contend that despite such favourable orders passed by this Tribunal, the respective High Courts and also the Apex Court, representations given by them seeking notional benefits from 01.01.1996 have been fallen in deaf ears. Aggrieved by the same they have approached the Tribunal to call for the records leading to the issue of Annexures-A4 and A5 and 2026.04.08 Deepa S 14:41:55 +05'30' 34 to quash the same so far as it implement the enhanced revised pay scale with effect from 21.04.2004 onwards. They also seek to quash the orders either rejecting the representations or the stand that enhancement can be granted to applicants who have approached this Tribunal on 'in personam basis' only. According to them, all of them are entitled to get enhanced pay revision on notional basis from 01.01.1996 onwards with arrears of pay/pension and rejection of the claim is illegal, arbitrary, discriminatory and violative of Articles 14 and 16 of the Constitution.
12. That means, they submit that once the Government had taken a policy decision to revise the pay of the applicants with that of officers holding analogous posts, they are entitled to get it revised from 01.01.1996, date of implementation of the 5th CPC. Similar benefits have been granted to persons who were holding analogous posts. The High Power Committee also had recommended for the same. In the circumstances, there is no justification in restricting the arrears from a prospective date. Therefore, they have sought the above said reliefs in all the OAs.
13. Considering the fact that all the applicants or their predecessors are similarly placed, respondents and the documents under challenge are one and the same, all these cases were heard together taking O.A.303/2025 as the 2026.04.08 Deepa S 14:41:55 +05'30' 35 lead case.
14. In all the OAs, Smt.R.Latha, Assistant Commissioner (Legal) in the Office of the Principal Commissioner of Central Tax and Central Excise, Kochi has filed reply on behalf of all the respondents raising almost identical contentions, opposing the OAs. The reply in O.A.303/2025 can be taken as the representative one.
15. According to them, the OAs are highly belated and barred by limitation. Under Section 21 of the Limitation Act, an O.A. should have been filed within one year or within six months as the case may be, as provided in Section 20(2)(b) of the Administrative Tribunals Act. But these applications have been filed after long lapses of time without explaining the delay.
16. Secondly, it is stated that the the decision to implement pay revision from 21.04.2004 has been taken consciously. In the 6 th CPC recommendations, an expert body in these matters had already considered the demand for retrospective revision for the executive posts of CBEC and CBDT; in its paragraph 7.15.16. had considered the question of granting retrospective effect to the higher pay scale from 01.01.1996 and said that such a demand cannot be considered.
17. The replies of the respondents are evasive and repetitive in 2026.04.08 Deepa S 14:41:55 +05'30' 36 nature, which say that such a decision to implement the revision from 21.04.2004 was taken consciously, by the Board in consultation with the Department of Expenditure taking into consideration the precedence on the point. Thus it was found that the implementation with effect from 01.01.1996 will be highly detrimental in the interest of Department and also it will involve huge financial implication. Thus, they have decided to implement the decision prospectively only, from 21.04.2004.
18. The respondents have also placed reliance on the decisions in Himachal Road Transport Corporation and Another v. Himachal Road Transport Corporation Retired Employees Union [(2021) 4 SCC 502], State of Haryana and another v. Haryana Civil Secretariat Personal Staff Association [(2002) 6 SCC 72] and submitted that in the matters of pay structure or promotions, the choice of a cut off date when the new policy regime has to operate, cannot lightly be interfered by the Court. Regarding the latter decision it is submitted that determination of responsibilities is a complex matter in the realm of executive decision making and that the Court should approach such matters with restraint. The respondents have also relied on the decision in Vice Chairman, Delhi Development Authority v. Narender Kumar and others [Civil Appeal No.1880 of 2002] and also the decision in Steel Authority of India Limited and 2026.04.08 Deepa S 14:41:55 +05'30' 37 others v. Dibyendu Bhattacharya [(2011) 11 SCC 122] and said that determination as to whether two posts are equal or not is a job of the expert committee and the Court should not interfere with it unless the decision of the committee is found to be unreasonable or arbitrary. According to the respondents, the earlier decisions were taken as 'in personam' to the parties therein, which cannot be extended to the applicants.
19. Similarly, it is submitted that the applicants cannot claim parity with the employees in the other departments or services. Finally, the respondents have relied on Annexure-R4 decision of the Jabalpur Bench of this Tribunal in O.A.441/2005. According to them, in that decision, such a claim was declined by the Tribunal and therefore, the applicants are not entitled to get any relief.
20. We heard Smt. T.N.Sreekala, learned counsel for all the applicants and learned Standing Counsel for the respondents, M/s. M.N.Manmadan, learned Senior Central Government Standing Counsel, C.Rajendran and P.K.Ramkumar, learned Senior Panel Counsel, V.A.Shaji, M.K.Padmanabhan Nair, and E.N. Hari Menon, learned Additional Central Government Standing Counsel representing the respondents.
21. Learned counsel for the applicants has referred to a recent 2026.04.08 Deepa S 14:41:55 +05'30' 38 common order of this Tribunal dated 03.12.2025 in O.A.570/2023 etc. and produced a copy of the order dated 26.12.2025 and submitted that the decision has already been implemented and now the respondents cannot take shelter under Annexure-R4 etc. In our earlier decision we had limited the entitlement of arrears to three years prior to the institution of the O.A. But, relying on the common order of the Principal Bench dated 02.12.2025 in O.A.3211/2023 etc., the counsel submitted that in those decisions the respondents have been directed to implement the order from 01.01.1996 itself. According to the learned counsel, the Principal Bench did not restrict grant of arrears from three years prior to the institution of the O.A. So, the learned counsel advocated for granting entire arrears right from 01.01.1996 itself.
22. All the learned Standing Counsel appearing in different cases, have taken a uniform stand reiterating the respective stands taken in the reply statements. Particularly, Sri.M.K.Padmanabhan Nair has stated that in all these applications, the applicants have not taken the delay aspects. Referring to certain judgments like Annexures-A18, A19, A20 and A21 it was submitted that those orders relate to different departments and that cannot be extended to the applicants.
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23. Similarly, Sri.T.A.Shaji has submitted that the cause of action had arisen in 2004, but the OAs were filed only in 2025 and this delay aspect cannot be ignored. According to Sri.Ramkumar, the 6 th CPC had clearly considered the grant of retrospectivity specifically and held that it cannot be done from 01.01.1996. Therefore, there is no point in agitating the matter again.
24. But, we must say that these questions have already become res integra. Without delving much deep into the rival contentions, we can straight away allow the OAs basing on the consistent stands taken by various Benches of the Tribunal, some of which have been upheld by the High Courts and atleast in three cases the matter had gone upto the Hon'ble Apex Court, where also it were confirmed. Moreover, as indicated earlier, those orders have already been complied with by the respondents. Particularly, we should say that this Bench had occasion to consider 16 such cases together in O.A.570/2023 etc. and by our common order dated 03.12.2025 we had rejected similar pleas raised by the respondents and directed to grant reliefs to similarly placed applicants notionally from 01.01.1996, but restricting the grant of arrears from three years prior to the institution of the OAs, based on the decision in Union of India and others v. Tarsem Singh [(2008) 8 SCC 648]. As 2026.04.08 Deepa S 14:41:55 +05'30' 40 we noticed earlier, the applicants have produced copy of order dated 26.12.2025 issued by the Ministry of Finance, Department of Revenue honouring our order dated 03.12.2025 and implementing the same. Similar other orders have been produced by the applicants. One such order dated 16.06.2025 shows the decisions passed by various Tribunals have been complied with 'in personam' basis.
25. We shall then advert to the contention of the plea of limitation raised by the respondents. As we held in our common order dated 03.12.2025 this question was earlier considered by this Tribunal in O.A.Nos.596/2023 and 27/2024 and by order dated 06.08.2025 the Tribunal had ruled thus:
"13. Having considered the above, we are inclined to hold that the contention set up by the respondents that Original Applications are belated and hence barred by limitation cannot be accepted being one based on a continuous wrong and secondly on the ground that similar issues are pending even now before various courts. It is also pertinent to note that even if it is found ultimately that though it is a continuous wrong, applicants had approached this Tribunal belatedly still this Tribunal is competent to limit the payment of back wages to a period of three years prior to the date of filing the OAs. Hence, we are inclined to answer the preliminary issue against the respondents holding that the applications are not belated. Point answered."
2026.04.08 Deepa S 14:41:55 +05'30' 41
26. Here, it is pertinent to note that no such preliminary objection was raised by the respondents, though in the reply it was submitted that the OAs are barred by limitation. The respondents also showed no enthusiasm to hear the question as a preliminary issue or to get the OAs rejected at the threshold. As we have already noticed, the applicants have raised a continuous cause of action. Taking into account the belated filing of the OAs, in our order dated 03.12.2025 we had truncated the reliefs by restricting grant of arrears to three years prior to the institution of the O.A. Therefore, a plea that the OAs are barred by limitation does not survive for consideration.
27. Turning to the merits also, there are overwhelming circumstances to allow these OAs. As indicated earlier, on all previous occasions similar claims raised by similarly placed officers were allowed by the Tribunal. Earlier, this Tribunal had occasion to consider O.A.671/2023 and allowed the same. Against that order, Annexure-A9 Writ Petition (C) No.22276/2007 was filed before the Hon'ble High Court and the High Court rejected the Writ Petition and confirmed the order of the Tribunal. Annexure-A10 in O.A.303/2025 indicates that the Apex Court had confirmed that order and the order had become final.
28. Secondly, Annexure-A12 is an order passed by the Delhi High Court 2026.04.08 Deepa S 14:41:55 +05'30' 42 against an order of the Principal Bench of this Tribunal in O.A.4419/2014. In that case, similar case was rejected by the Principal Bench, against which judicial review was sought before the Hon'ble Delhi High Court. The Delhi High Court, by Annexure-A12 judgment dated 18.12.2019 reversed the finding of the Principal Bench and allowed the O.A. and directed the respondents to grant the revised pay scale in question with effect from 01.01.1996 when the recommendations of the 5th CPC became operational. Annexure-A13 shows that, that order has been confirmed by the Hon'ble Apex Court by its order dated 08.01.2021 in Special Leave to Appeal (C) No.13818/2020.
29. Thereafter, the Principal Bench also modified its earlier stand and Annexure-A14 shows that similar claims were allowed in favour of the applicants similarly placed.
30. We have also referred about other precedents including the Annexure-A19 judgment of the High Court of Telengana which stands confirmed by the Annexure-A20 order of the Supreme Court.
31. We also take judicial notice of our earlier order dated 03.12.2025, where we had taken all the precedents on the point as well as numerous orders passed by various Benches during the pendency of the OAs. As noticed earlier, that order has already been implemented by the respondents within 2026.04.08 Deepa S 14:41:55 +05'30' 43 the stipulated period of time suggested by us.
32. That means, without considering the objections raised by the respondents, which are formal in nature, we must say that when the recommendations of the 5th CPC was implemented a special treatment was granted to a group of employees holding analogous posts giving adverse discrimination against the applicants' cadres. Aggrieved by such a discrimination some similarly placed employees made representations and ultimately respondents decided to rectify the anomaly and restored parity but prospectively only. In other words, when the employees holding analogous posts enjoyed the benefit from 01.01.1996 itself in letter and spirit the applicants and similarly placed were granted a discriminated treatment. Even though their grievance was considered and the respondents decided to rectify the same, that was done only prospectively, that is from 21.04.2004, which again gave raise to another round of grievance of hostile discrimination.
33. That means, even when the order was implemented basing on the representations and basing on the recommendations of the rectification committee, uniformity was not maintained and in some cases notional benefits were granted from 01.01.1996, whereas in other cases date of implementation was made prospectively. This Tribunal had occasion to consider the case of 2026.04.08 Deepa S 14:41:55 +05'30' 44 Junior Accountants in the Railway and directed to grant the benefit from 01.01.1996 itself, which was confirmed by the Hon'ble High Court and then by the Supreme Court.
34. The documents produced by the applicants indicate that the Income Tax Gazetted Officers' Association of Bombay also had raised similar contentions and that O.A. was allowed by the Mumbai Bench stating that the decision to give prospective effect to the revised pay scales of Income Tax Officers at Rs.7450-12000 is arbitrary and illegal and the applicants therein were found entitled to have their pay scale fixed effective from 01.01.1996 on notional basis as has been given to various others in the Railway Accounts and those in the Organised Account Section.
35. Documents produced by the applicants also indicate that Culcutta High Court had directed to constitute a special anomaly committee and on the basis of the recommendations of the committee, the officers involved in those cases were granted benefit from 01.01.1996 onwards. It was on the basis of such orders and taking into account the precedents that various Benches had directed to grant benefits to the similarly placed employees.
36. We have also come across the judgment of the Hon'ble Delhi High Court in WP(C) 15760/2023 (Union of India and others v. N.K.Misra and others) 2026.04.08 Deepa S 14:41:55 +05'30' 45 which was a challenge against the order of the Principal Bench of the Tribunal in O.A.2544/2015. The Delhi High Court, after making survey of the earlier decisions, held as follow:
"We are of the view that taking into account the admitted position that it is only pursuant to the recommendations made by the 5th CPC, which were duly accepted by the Government, that the pay scale of the respondents was enhanced on 19.02.2003, the necessary corollary thereof was to grant all the benefits to the respondents on actual basis from the date, the recommendations were accepted. Once the government chose to accept the recommendations of the 5th CPC, it was not permissible for the petitioners to take a view that actual benefits will not be granted w.e.f., 01.01.1996. Furthermore, once the benefits of the higher replacement scale being extended to similarly placed employees was not only covered by the decision of the Ernakulum Bench in 2006, but also by the Patna High Court and by the Principal Bench of the Tribunal in O.A. No. 527/2015, we are of the view that the respondents are also entitled to receive the same benefits. Infact, after the series of these decisions by different Courts, the petitioners were expected to itself extend the benefits to all similarly placed employees including the respondents herein. We, are, therefore of the considered view that in this factual matrix, it cannot be said that the claim of the respondents was barred by delay or latches."
37. The extracted observations are the answer to the arguments 2026.04.08 Deepa S 14:41:55 +05'30' 46 regarding delay and also the contention of the learned Standing Counsel that in the light of the recommendations of the 6th CPC such retrospectivity cannot be granted.
38. Of course, the decision in State of Haryana and another v. Haryana Civil Secretariat Personal Staff Association was quoted by the respondents to deny the claims of the applicants. This has been considered by the Hon'ble Supreme Court in K.T.Veerappa and others v. State of Karnataka and others [(2006) 9 SCC 406] and observed thus:
"There is no dispute nor can there be any to the principle as settled in the case of State of Haryana & Anr. v. Haryana Civil Secretariat Personal Staff Association (supra) that fixation of pay and determination of parity in duties is the function of the Executive and the scope of judicial review of administrative decision in this regard is very limited. However, it is also equally well-settled that the courts should interfere with administrative decisions pertaining to pay fixation and pay parity when they find such a decision to be unreasonable, unjust and prejudicial to a section of employees and taken in ignorance of material and relevant factors."
39. This has been reiterated in Haryana State Minor Irrigation Tubewells Corporation and others v. G.S.Uppal and others [(2008) 7 SCC 375], Union of India v. S.Thakur [(2008) 13 SCC 463] etc.
40. We also wish to reiterate the stand taken by us in the earlier 2026.04.08 Deepa S 14:41:55 +05'30' 47 decision dated 03.12.2025 on the following lines:
"49. We have no doubt in our mind that, traditionally followed parity has been disturbed without valid reasons. When this anomaly was set right, still discrimination persisted in fixing the date of implementation. In both matters, a step motherly attitude has been shown to the applicants. Even when the Tribunal and Courts pointed out the mistake, respondents have rectified it selectively only, in case of those approached the Tribunal. Instead, they should have passed a general order rectifying the mistake in the case of all affected individuals (see the decision in Arvind Kumar Srivastava, quoted supra). Failure to do so has opened a flood of litigation, which cannot be appreciated. We find that discrimination has been shown to the applicants which is unjust, unreasonable and prejudicial to a section of employees."
41. Now, turning to the contention based on Annexure-R4 order of the Jabalpur Bench, it must be held that, no one has claimed benefit from 01.01.1986. Moreover, numerous other decisions referred above have taken the consistent stand that revision of pay scale has to be made operational from 01.01.1996. In our order dated 03.12.2025 we had noticed that Jabalpur Bench in the order dated 10.07.2025 had disposed of O.A.619/2022 etc. granting identical relief.
42. Thus, after evaluating the entire circumstances, it leaves no room 2026.04.08 Deepa S 14:41:55 +05'30' 48 of doubt that the applicants are entitled to succeed. The plea of bar under limitation is rejected. The applicants are entitled to get benefits on the lines extended to the similarly placed employees, who all have succeeded and many of the decisions have attained finality by the seal of approval given by the High Courts as well as the Apex Court. Most of the decisions have already been implemented. As stated earlier, our decision dated 03.12.2025 has been implemented without challenging the vires in judicial review. After taking such a positive stand, there is no meaning in resisting the plea of the applicants on the ground of bar under limitation or on the basis of the recommendations of the 6th CPC.
43. Thus the applicants are entitled to succeed. We notice that Annexures-A4 and A5 have already been set aside by different Benches of this Tribunal, which stand confirmed by the judgments of higher Courts. That means, the applicants are entitled to get the benefits of enhanced replacement scale and pay notionally from 01.01.1996. Resultantly, orders rejecting the representations are quashed and the respondents are directed to give notional benefits to the applicants from 01.01.1996 onwards.
44. Though the cause of action had arisen from 01.01.1996 and 2004, the applicants have chosen to approach the Tribunal only in 2025. Many of 2026.04.08 Deepa S 14:41:55 +05'30' 49 their counter parts had approached the Tribunal and obtained favourable orders earlier, still they took so much time in approaching the Tribunal and therefore, they are not justified in claiming arrears of pay or pension, as the case may be, from 01.01.1996. Therefore, as held by the Hon'ble Supreme Court in Tarsem Singh, quoted supra, arrears accrued will be restricted. Arrears payable to the applicants will be limited to three years prior to the respective dates of institution of the OAs. Pay and pension of the officers, as the case may be, shall be, re-worked and arrears shall be worked out and disbursed within a period of four months from the date of receipt of a copy of this order, failing which the amounts will carry interest at the rate of 9% per annum.
45. Before parting with, we must say that we do not appreciate the stand of the respondents in not issuing a general order extending the benefits of Annexures-A4 and A5 to all the similarly placed employees irrespective of them approaching the Tribunal. In fact, such a stand is against the litigation policy of the respondents. Now, the stand of the respondents that they will give benefits to only those who approach the Tribunal or Court cannot be held wholesome. Moreover, the law has already been settled by the Tribunal, which has been confirmed by the higher courts including the Apex Court. As rightly pointed out by the applicants, it is the settled law as seen in Amrit Lal Berry v.
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Collector of Central Excise, New Delhi and others [(1975) 4 SCC 714], Inder Pal Yadav and others v. Union of India [(1985) 2 SCC 648], Uttaranchal Forest Rangers' Association (Direct Recruit) and others v. State of U.P. and others [(2006) 10 SCC 346], Bharat Sanchar Nigam Limited v. Ghanshyam Dass and others [(2011) 4 SCC 374] etc. that once a declaratory relief is granted, it is of general nature to a specific group of employees, the respondents should have extended the benefits to all the similarly placed employees without their being asked. That would have prevented similarly placed employees being driven to the Tribunal and would not have swollen the number of cases pending in different Tribunal and Courts. It is not too late that the respondents issue such a general order extending the benefit from 01.01.1996 onwards limiting the grant of arrears to three years.
The Original Applications are allowed as above. No costs.
(Dated, this the 8th April, 2026)
Mr. BRAJ MOHAN AGRAWAL JUSTICE K.HARIPAL
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
ds
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List of Annexures
O.A.254/2025
Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II-a (Pt.), dated 11.05.2004, issued by the 3rd respondent Annexure A16: True copy of the letter F.No. A-26017/65/2003-Ad.II A. dated 25.07.2023. issued by the 3rd respondent Annexure A1: A chart illustrating the service details of the applicants Annexure-A2 True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1" respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F No. 6/82/E.III (B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. 11/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9: True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11: True copy of the order of the Central Administrative Tribunal, 2026.04.08 Deepa S 14:41:55 +05'30' 52 Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15 (a): True copy representation dated 24.03.2025, submitted by the first applicant.
Annexure A15 (b): True copy representation dated 24.03.2025, submitted by the second applicant.
Annexure A17: True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A18: True copy of the Judgment of the Hon'ble High Court of Telangana in WP No. 10490 of 2024, dated 09.08.2024, downloaded from the official website of High Court of Telangana.
Annexure A19:True copy of the order of the Hon'ble CAT, Hyderabad Bench in O.A No. 21/1089/2019 and connected cases dated 09.01.2024. Annexure A20: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A21:True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure R-1: True copy of the notes of Dept. of Revenue at page 69-73/N in file No.A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant 2026.04.08 Deepa S 14:41:55 +05'30' 53 portion of 6th pay commission report.
Annexure R-2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R-3: True copy of the letter sent by Ministry dated 25/07/2023. Annexure R-4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA.
Annexure R-5: True copy of the clarification on pay fixation w.e.f 01.01.1996, issued by the Department of Expenditure to CBDT for pay upgradation/revision of staff pertaining to various departments Annexure R-6: Brief note in tabular form clarifying Annexure R5 i.e, the clarification issued by the Department of Expenditure on pay fixation w.e.f 01.01.1996, to CBDT for pay upgradation/revision of staff pertaining to various departments O.A.276/2025 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II-a (Pt.), dated 11.05.2004, issued by the 3rd respondent. Annexure A17: True copy of the same letter No. 90/2024, dated 08.01.2024, issued from the office of the 6th respondent.
Annexure A1: A chart illustrating the service details of the applicants Annexure-A2. True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent., Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act.
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Annexure A6: True copy of the Office Memorandum F No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. 11/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12:True copy of the Judgment in Writ Petition (Civil) No. 1523/2016, dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No. 13818 of 2020 dated 08.01.2021 Annexure A14:True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench. Annexure A15: True copy of the letter F No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the CBIT & C Annexure A16(a): True copy representation dated 11.12.2023, submitted by the first applicant.
Annexure A16(b): True copy representation dated 11 12.2023, submitted by the second applicant.
Annexure A18: True copy of the communication F.No. C-18011/ 2026.04.08 Deepa S 14:41:55 +05'30' 55 ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A19:True copy of the order of the Hon'ble CAT, Hyderabad Bench in O.A No. 21/1089/2019 and connected cases dated 09.01.2024. Annexure A20: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A21:True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure A22: True copy of the order F No. A-23011/44/2024-Ad.IIA, dated 16.06.2025, issued from the office of the 1" respondent. Annexure R-1: True copy of the notes of Dept. of Revenue at page 69-73/N in file No.A 26017/65/2003-Ad.II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R-2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R-3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers. Annexure R-4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA.
Annexure R-5: Observations of Department of Expenditure on issue on the pay parity matters with effect from 01.01.1986, of staff of different Organisations. Annexure R-6: Brief note of the DoE on issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations. O.A.303/2025 Annexure A1: A chart illustrating the service details of the applicants'.
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Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998 obtained under RTI Act. Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II-a (Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III (B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9: True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11: True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
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Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the CBIT & C. Annexure A16: True copy representation dated 23.06.2023, submitted by the applicant No. 35 to the 5th respondent.
Annexure A17: True copy of the communication F.No. C- 18011/ASHISCHAKRABORTHY/2009/VNL/4743, 22.09.2023 issued by the Central Board of Direct Taxes. dated Annexure A18: True copy of the order of the Hon'ble CAT, Hyderabad Bench in O. A No. 21/1089/2019 and connected cases dated 09.01.2024. Annexure A19: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A20: True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure A21: True copy of the order F No. A-23011/44/2024-Ad.IIA, dated 16.06.2025, issued from the office of the 1st respondent. Annexure A22: True copy of the Communication No. II/(24)/37/2023-0/0 COMMR-CUS-COCHIN, dated 03.07.2025 issued from the office of the 5th respondent.
Annexure A23: True copy of the order dated 22.10.2024 of the ☐learned Central Administrative Tribunal, Allahabad Bench in OA No. 413 of 2024. Annexure R1: True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad. II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report 2026.04.08 Deepa S 14:41:55 +05'30' 58 Annexure R2: True copy of the Letter F.No.A-26017/65/2003- Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter F.NO.A-260/7/65/2012-Ad.11A sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: A true copy of the clarification on pay fixation issued by the Department of Expenditure to CBDT for pay gradation/revision of staff pertaining to various departments Annexure R6: A brief note in tabular form clarifying Annexure R5 i.e, the clarification issued by the Department of Expenditure to CBDT for pay upgradation/revision of staff pertaining to various departments O.A.326/2025 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A20: True copy of the Order F No. A-23011/44/2024-Ad.IIA, dated 16.06.2025, issued by the 1" respondent.
Annexure A1: A chart illustrating the service details of the applicants. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1ª respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998, obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, 2026.04.08 Deepa S 14:41:55 +05'30' 59 dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9: True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal. Mumbai Bench in O.A No. 86/2018 dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No. 1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No. 13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the CBIT & C. Annexure A16: True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/4743 dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A17:True copy of the order of the Hon'ble CAT, Hyderabad Bench in O.A No. 21/1089/2019 and connected cases dated 09.01.2024.
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Annexure A18: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A19:True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure A21:True copy of the order dated 22.10.2024 of the learned Central Administrative Tribunal, Allahabad Bench in OA No. 413 of 2024. Annexure R1: True copy of the notes of Dept. of Revenue at page 69-73/N in file no 26017/65/2003-Ad.II A (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter No.A 26017/65/2003 Ad-IIA sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of CAT Jabalpur Annexure R5: Observations of Department of Expenditure on the issue of pay parity matters with effect from 01.01.1986 of staff of different Organizations Annexure R6: A brief note of the DoE on the issue of pay parity matters with effect from 01.01.1986 of staff of different Organizations O.A.348/2025 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-1C, dated 21.04.2004, issued by the 2nd respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A20: True copy of the Order F No. A-23011/44/2024-Ad.IIA, dated 2026.04.08 Deepa S 14:41:55 +05'30' 61 16.06.2025, issued by the 1st respondent.
Annexure A1: True copy of the chart illustrating the service details of the applicants.
Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26 26.08.1998, obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.111 (B)/91, dated 28.02.2003. issued by the 2nd respondent. Annexure A7: True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003. issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. 11/2(38)/2004-Estt., dated 20.04.2005. issued by the Ministry of Home Affairs. Annexure A9: True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 1997 of 2013, dated 25.02.2013.
Annexure A11: True copy of the order of the Central Administrative Tribunal, Mumbai Bench in O.A No. 86/2018, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016, dated 18.12.2019.
Annexure A13: True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal 2026.04.08 Deepa S 14:41:55 +05'30' 62 Bench.
Annexure A15: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the 103 CBIT & C. Annexure A16: True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/4743, dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A17: True copy of the order of the Hon'ble CAT, Hyderabad Bench in O.A No. 21/1089/2019 and connected cases dated 09.01.2024. Annexure A18: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A19: True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure A21: True copy of the order dated 22.10.2024 of the learned Central Administrative Tribunal, Allahabad Bench in OA No. 413 of 2024. Annexure R1: True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad. II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report.
Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: A true copy of the clarification on pay fixation issued by the Department of Expenditure to CBDT for pay upgradation/revision of staff pertaining to various departments 2026.04.08 Deepa S 14:41:55 +05'30' 63 Annexure R6: A brief note in tabular form clarifying Annexure R5 i.e, the clarification issued by the Department of Expenditure to CBDT for pay upgradation/revision of staff pertaining to various departments O.A.477/2025 Annexure A4: True copy of the Office Memorandum F.No. 6/37/98-IC, dated 21.04.2004, issued by the 1st respondent.
Annexure A5: True copy of the Order bearing F.No. A-26017/65/2003-Ad.II- a(Pt.), dated 11.05.2004, issued by the 3d respondent. Annexure A20: True copy of the Order F No. A- 23011/44/2024-Ad.IIA, dated 16.06.2025, issued by the 1st respondent.
Annexure A1: A chart illustrating the service details of the applicants'. Annexure-A2: True copy of the Office Order No. 197/1998, dated 27.07.1998, issued by the 1st respondent.
Annexure A3: True copy of the report of the High Power Committee bearing F No. A-41015/89/98-Ad-VII dated 26.08.1998, obtained under RTI Act. Annexure A6: True copy of the Office Memorandum F. No. 6/82/E.III(B)/91, dated 28.02.2003, issued by the 2nd respondent. Annexure A7:True copy of the Railway Board Order RBE No. 48/2003, dated 07.03.2003, issued by the Ministry of Railways. Annexure A8: True copy of the Office Order F. No. II/2(38)/2004-Estt., dated 20.04.2005, issued by the Ministry of Home Affairs. Annexure A9:True copy of the Judgment of the Hon'ble High Court of Kerala in WP(C) No. 22276 of 2007, dated 27.03.2012.
Annexure A10: True copy of the Order of the Hon'ble Supreme Court in CC 2026.04.08 Deepa S 14:41:55 +05'30' 64 1997 of 2013, dated 25.02.2013.
Annexure A11:True copy of the order of the Central Administrative Tribunal, Mumbai Bench in Ο.Α No. 86/2008, dated 17.01.2012. Annexure A12: True copy of the Judgment in Writ Petition (Civil) No.1523/2016 dated 18.12.2019.
Annexure A13:True copy of order of the Hon'ble Supreme Court in SLP(C) No.13818 of 2020 dated 08.01.2021.
Annexure A14: True copy of the order in O.A. No.763 of 2015, dated 03.02.2022 rendered by the Hon'ble Central Administrative Tribunal, Principal Bench.
Annexure A15: True copy of the letter F.No. A-26017/65/2003-Ad.II A, dated 25.07.2023, issued by the CBIT & C. Annexure A16: True copy of the communication F.No. C-18011/ ASHISCHAKRABORTHY/2009/VNL/474 3,dated 22.09.2023 issued by the Central Board of Direct Taxes.
Annexure A17:True copy of the order of the Hon'ble CAT, Hyderabad Bench in O.A No. 21/1089/2019 and connected cases dated 09.01.2024. Annexure A18: True copy of the judgment dated 09.08.2024 of Hon'ble High Court of Telangana in WP No. 10490 of 2024.
Annexure A19:True copy of the order of the Hon'ble Supreme Court in SLP(Civil) Diary No. 59005 of 2024, dated 28.02.2025. Annexure A21:True copy of the order dated 22.10.2024 of the learned Central Administrative Tribunal, Allahabad Bench in OA No. 413 of 2024. Annexure R1: True copy of the notes of Dept. of Revenue at page 69-73/N in file no A 26017/65/2003-Ad. II (A) dated 28.09.2017 mentioning the relevant portion of 6th pay commission report 2026.04.08 Deepa S 14:41:55 +05'30' 65 Annexure R2: True copy of the Letter F.No.A-26017/65/2003-Ad.II A (Pt.) dated 11/05/2004.
Annexure R3: True copy of the letter sent by Ministry dated 25/07/2023 on the representations submitted by the officers Annexure R4: True copy of order dated 19.09.2008 in OA 441 of 2005 of Jabalpur CAT dismissing the OA Annexure R5: Observations of Department of Expenditure on similar issue on the pay parity matters with effect from 01.01.1996 of staff of different Organisations Annexure R6: A brief note of the DoE on similar issue on the pay parity matters with effect from 01.01.1986 of staff of different Organisations ************ 2026.04.08 Deepa S 14:41:55 +05'30'