Kerala High Court
Rasheed Ali P.N vs Union Of India on 30 January, 2025
Author: Amit Rawal
Bench: Amit Rawal
OP (CAT) Nos.112/2017 & CON.CASES
-1- 2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 112 OF 2017
AGAINST THE ORDER DATED 20.08.2015 IN OA NO.233 OF
2013 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONERS/RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI - 110001.
2 CHAIRMAN,
CENTRAL BOARD OF DIRECT TAXES,
NORTH BLOCK, NEW DELHI - 110001.
3 CHIEF COMMISSIONER OF INCOME TAX,
CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD,
COCHIN - 682018.
4 COMMISSIONER OF INCOME TAX-I,
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
COCHIN - 682018.
BY ADVS.
T.C.KRISHNA, DEPUTY SOLICITOR GENERAL (IN-
CHARGE)
SHRI.T.V.VINU, CGC
OP (CAT) Nos.112/2017 & CON.CASES
-2- 2025:KER:11125
RESPONDENT/APPLICANT:
PRINCE RAJ K.,
INCOME TAX OFFICER OFFICE OF THE COMMISSIONER
OF INCOME TAX-I, CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD, COCHIN -682018.
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).234/2017, 263/2017 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-3- 2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 234 OF 2017
AGAINST THE ORDER DATED 06.04.2017 IN
O.A.NO.05/2016 AND ORDER DATED 04.07.2017 IN RA NO.24 OF
2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER:
A. PRAVEEN KUMAR
S/O.LATE A.CHOYKUTTY, AGED 61 YEARS, ASSISTANT
COMMISSIONER OF CUSTOMS (RETD), 'PARVATHY',
12/48-A, PUTHIYANGADI P.O., KOZHIKODE-673021.
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.CHANDINI G.NAIR
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS REPRESENTED BY ITS
SECRETARY, DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110001.
2 CHAIRMAN
CENTRAL BOARD OF EXCISE & CUSTOMS, NORTH BLOCK,
NEW DELHI-110001.
OP (CAT) Nos.112/2017 & CON.CASES
-4- 2025:KER:11125
3 CHIEF COMMISSIONER OF CENTRAL EXCISE CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
COCHIN-682018.
4 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
COCHIN-682018.
5 COMMISSIONER OF CUSTOMS PREVENTIVE
CATHOLIC CENTRE, BROADWAY, COCHIN-682031.
6 PAY ACCOUNTS OFFICER
CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND,
COCHIN-682009.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-5- 2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 263 OF 2017
AGAINST THE ORDER DATED 6.4.2017 IN OA NO.726 OF
2016 AND ORDER DATED 4.7.2017 IN RA NO.28/2017 OF CENTRAL
ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/APPLICANT:
MATHEW JOHN
AGED 60 YEARS
S/O.LATE N.J.JOHN, AGED 60 YEARS, ASSISTANT
COMMISSIONER OF CUSTOMS (RETD)'HOUSE NO.
37/2478, PERAYIL LANE, MANIMALA ROAD, EDAPALLY,
COCHIN- 682 024
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.CHANDINI G.NAIR
RESPONDENTS/RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF PERSONNEL & TRAINING,
NEW DELHI-110 001.
2 CHAIRMAN
CENTRAL BOARD OF EXCISE & CUSTOMS,
NORTH BLOCK, NEW DELHI- 110 001
OP (CAT) Nos.112/2017 & CON.CASES
-6- 2025:KER:11125
3 CHIEF COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD,
COCHIN- 682 018
4 THE COMMISSIONER OF CUSTOMS PREVENTIVE
CATHOLIC CENTRE, BROADWAY, COCHIN- 682 031
5 COMMISSIONER OF CENTRAL EXCISE,
BANGALORE I COMMISSIONERATE,
CENTRAL REVENUE BUIDINGS,
QUEEN'S ROAD,BANGALURU-560 002
6 PAY & ACCOUNTS OFFICER
CUSTOMS, CUSTOMS HOUSE,
WILLINGTON ISLAND, COCHIN- 682 009.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-7- 2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 271 OF 2017
AGAINST THE ORDER DATED 6.4.2017 IN OA NO.89 OF
2016 AND ORDER DATED 4.7.2017 IN R.A.NO.25/2017 OF
CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH
PETITIONER/PETITIONER:
RASHEED ALI P.N.
AGED 61 YEARS
S/O.LATE AHAMED KOYA P.N., AGED 61 YEARS,
ASSISTANT COMMISSIONER OF CENTRAL EXCISE (RETD)
MAYFLOWERS, ZILLA COLONY, PT USHA ROAD,
KOZHIKODE-673 032
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.CHANDINI G.NAIR
RESPONDENTS/RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110 001.
2 CHAIRMAN
CENTRAL BOARD OF EXCISE & CUSTOMS,
NORTH BLOCK, NEW DELHI-110 001.
OP (CAT) Nos.112/2017 & CON.CASES
-8- 2025:KER:11125
3 CHIEF COMMISSIONER OF CENTRAL EXCISE CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD,
COCHIN-682018.
4 COMMISSIONER OF CENTRAL EXCISE CUSTOMS
CENTRAL REVENUE BUILDINGS, MANANCHIRA,
KOZHIKODE-673 032.
5 PAY ACCOUNTS OFFICER
CENTRAL EXCISE & CUSTOMS,
CENTRAL REVENUE BUILDINGS,
MANANCHIRA, KOZHIKODE-673 032.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-9- 2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 282 OF 2017
AGAINST THE ORDER DATED 06.04.2017 IN OA NO.488 OF
2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
ARISING OUT OF THE ORDER DATED 04.07.2017 IN RA NO.26 OF
2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER/PETITIONER:
K.K.SUBRAMANYAN
AGED 60 YEARS
S/O.LATE K.S.KESAVAN, AGED 60 YEARS,
ASSISTANT COMMISSIONER OF CUSTOMS (RETD),
RESIDING AT JYOTHISH,
NILAKALA ROAD, ANAMGOOR, KASARGODE-671 121.
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.CHANDINI G.NAIR
RESPONDENTS/RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110 001.
2 CHAIRMAN
OP (CAT) Nos.112/2017 & CON.CASES
-10-
2025:KER:11125
CENTRAL BOARD OF EXCISE & CUSTOMS,
NORTH BLOCK, NEW DELHI-100 001.
3 CHIEF COMMISSIONER OF CENTRAL EXCISE CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD,
COCHIN-682018.
4 COMMISSIONER OF CUSTOMS PREVENTIVE
CATHOLIC CENTRE, BROADWAY, COCHIN-682031.
5 COMMISSIONER OF CENTRAL EXCISE CUSTOMS
CENTRAL REVENUE BUILDINGS, MANANCHIRA,
KOZHIKODE-673 001.
6 PAY & ACCOUNTS OFFICER,
CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND,
COCHIN-682009.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-11-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO.188 OF 2019
AGAINST THE ORDER DATED 15.11.2018 IN OA NO.68 OF
2015 AND REVISION APPLICATION NO.21 OF 2019 DATED
30.05.2019 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM
BENCH
PETITIONERS/RESPONDENTS IN O.A.:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF PERSONNEL AND TRAINING,
NORTH BLOCK, NEW DELHI-110001.
2 CHAIRMAN
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NORTH BLOCK, NEW DLEHI-110001
3 CHIEF COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS AND SERVICE TAX,
VADODARA ZONE, CENTRAL REVENUE BUILDINGS,
RACE COURSE CIRCLE, VADODARA-390007,
GUJARAT STATE.
4 COMMISSIONER OF EXCISE,
CUSTOMS AND SERVICE TAX,
VADODARA I COMMISSIONERATE,
CENTRAL REVENUE BUILDINGS, RACE COURSE,
CIRCLE, VADODARA-390007, GUJARAT STATE.
5 PAY AND ACCOUNTS OFFICER,
OP (CAT) Nos.112/2017 & CON.CASES
-12-
2025:KER:11125
CENTRAL EXCISE, CENTRAL REVENUE BUILDING,
RACE COURSE CIRCLE, VADODARA-390007, GUJARAT
STATE.
BY ADVS.
T.C.KRISHNA, DEPUTY SOLICITOR GENERAL OF
INDIA(IN-CHARGE)
T.V.VINU, CGC
K.S.PRENJITH KUMAR
RESPONDENTS/APPLICANTS IN O.A.:
K.RAVI
SUPERINTENDENT OF CENTRAL EXCISE (RETD.)
4 C-SOORYA ENCLAVE, OPP. KENDRIYA VIDYALAYA,
KADAVANTHRA, COCHIN-682020
BY ADV
SRI.C.S.GOPALAKRISHNAN NAIR
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-13-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 192 OF 2018
AGAINST THE ORDER DATED 06.04.2017 IN O.A. NO.262
OF 2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM
BENCH
PETITIONERS/RESPONDENTS IN O.A.:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI- 110 001.
2 CHAIRMAN,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NORTH BLOCK,NEW DELHI-110001.
3 CHIEF COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS,
CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, COCHIN-682 018.
4 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,
CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, COCHIN-682 018.
5 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,
CENTRAL REVENUE BUILDINGS, MANANCHIRA,
KOZHIKODE-673 001.
6 COMMISSIONER OF CENTRAL EXCISE (AUDIT),
CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD,
COCHIN-682 018.
OP (CAT) Nos.112/2017 & CON.CASES
-14-
2025:KER:11125
7 PAY AND ACCOUNTS OFFICER,
CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD,COCHIN-682 018.
8 PAY AND ACCOUNTS OFFICER,
CENTRAL REVENUE BUILDINGS, MANANCHIRA,
KOZHIKODE-673 001.
BY ADV
SRI.T.V.VINU, CGC
RESPONDENT/APPLICANT IN O.A.:
1 C.D. JOSE
S/O.C.T.DANIEL, SUPERINTENDENT OF CENTRAL
EXCISE, CENTRAL EXCISE DIVISIONAL OFFICE,
SAKTHAN TAMPURAN NAGAR, THRISSUR- 680 001.
2 VARMA K.RAGHU,
S/O A.K.RAJA RAJA VARMA,
SUPERINTENDENT OF CENTRAL EXCISE,
THIRUVANANTHAPURAM AUDIT CIRCLE,
ICE BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM-695 001.
3 P.G.SURESH BABU,
S/O GOVINDA PILLA,SUPERINTENDENT OF CENTRAL
EXCISE,CENTRAL EXCISE RANGE OFFICE, P.T.JACOB
ROAD,THOPPUMPADY,COCHIN -682 005
4 N.VIJAYAN,
S/O LATE O.NARAYANAN,ASSISTANT COMMISSIONER OF
CENTRAL EXCISE,
THIRUVANANTHAPURAM AUDIT CIRCLE, ICE BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM-695 001.
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.PRASEEDHA T.
THIS OP (CAT) HAVING COME UP FOR ADMISSION ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-15-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 202 OF 2018
AGAINST THE ORDER DATED 19.06.2018 IN OA NO.404 OF
2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER:
C.N. RAVEENDRAN
AGED 59 YEARS
S/O K NANDAKUMAR (LATE), ASST.COMMISSIONER OF
CENTRAL EXCISE, PALAKKAD I DIVISION,
METTUPPALAYAM STREET, PALAKKAD,
RESIDING AT NANDANAM, JALADHA NAGAR,
CHOKKANANDHAPURAM, PALAKKAD-5.
BY ADV
T.N.SREEKALA
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT
OF INDIA, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI- 110 001.
2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
NEW DELHI - 110 001.
REPRESENTED BY ITS SECRETARY.
3 THE COMMISSIONER OF CENTRAL EXCISE,
OP (CAT) Nos.112/2017 & CON.CASES
-16-
2025:KER:11125
CUSTOMS AND SERVICE TAX,
COCHIN COMMISSIONERATE, KOCHI - 682 018.
4 THE COMMISSIONER,
O/O. THE COMMISSIONER OF CENTRAL EXCISE AND
SERVICE TAX, CALICUT COMMISSIONERATE,
C.R. BUILDING, MANANCHIRA, CALICUT - 673 001.
5 THE SECRETARY TO THE GOVERNMENT OF INDIA,
MINISTRY OF PERSONNEL AND PUBLIC GRIEVANCES,
DEPARTMENT OF PERSONNEL AND TRAINING,
NEW DELHI - 110 001.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-17-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 205 OF 2018
AGAINST THE ORDER DATED 19.06.2018 IN OA NO.983 OF
2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER:
N.HAREENDRANATHAN,
AGED 59 YEARS
AGED 59 YEARS, S/O.M.NEELAKANTAN,
ASSISTANT COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS DIVISION, TRIVANDRUM, RESIDING AT
HARIPRIYA, JANANI NAGAR NO.II, TOWN LIMIT,
KADAPPAKADA P.O., KOLLAM - 691 008.
BY ADVS.
P.V.SALEEM
SRI.SHAFIK M.A.
RESPONDENTS:
1 THE CHAIRMAN, CENTRAL BOARD OF EXCISE AND
CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI.
2 THE DEPUTY SECRETARY,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NORTH BLOCK, NEW DELHI.
OP (CAT) Nos.112/2017 & CON.CASES
-18-
2025:KER:11125
3 THE COMMISSIONER OF CENTRAL EXCISE,
CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD, COCHIN-682 018.
4 THE JOINT COMMISSIONER,
OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, CENTRAL REVENUE
BUILDINGS, I.S.,PRESS ROAD, COCHIN-682 018.
5 THE ADMINISTRATIVE OFFICER,
OFFICE OF THE ASST.COMMISSIONER OF CUSTOMS,
CUSTOMS DIVISION, P.B.NO.13, ICE BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM-695 001.
BY ADV
SRI.T.V.VINU, CGC
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-19-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 216 OF 2018
AGAINST THE ORDER DATED 06.04.2017 IN OA NO.91 OF
2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONERS/RESPONDENTS IN O.A.:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI -110001
2 CHIEF COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS, CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD, COCHIN-682018.
3 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
COCHIN-682018.
4 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,
CENTRAL REVENUE BUILDINGS, MANANCHIRA,
KOZHIKODE-673032.
5 ASSISTANT COMMISSIONER,
CENTRAL EXCISE THRISSUR DIVISION,
SAKTHAN THAMPURAN NAGAR, THRISSUR-680001.
6 PAY AND ACCOUNTS OFFICER,
CENTRAL EXCISE AND CUSTOMS,
CENTRAL REVENUE BUILDINGS ,
MANANCHIRA, KOZHIKODE-673032.
OP (CAT) Nos.112/2017 & CON.CASES
-20-
2025:KER:11125
BY ADV
SRI.T.V.VINU, CGC
RESPONDENT/APPLICANT IN O.A.:
M.M. MATHEW
S/O LATE M.V.MICHEL, SUPERINTENDENT OF CENTRAL
EXCISE(RETD), MACHIYANICKAL HOUSE,
PEARL AVENUE, POOVANI, VIYUR, THRISSUR 680010
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SMT.PRASEEDHA T.
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-21-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 224 OF 2018
AGAINST THE ORDER DATED 6.4.2017 IN OA NO.651 OF
2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH
PETITIONERS/RESPONDENTS IN O.A.:
1 THE CHAIRMAN,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
NORTH BLOCK NEW DELHI.
2 THE DEPUTY SECRETARY,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NORTH BLOCK NEW DELHI.
3 THE COMMISSIONER OF CENTRAL EXCISE.
CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, COCHIN-682018.
4 THE DEPUTY CONTROLLER OF ACCOUNTS,
CENTRAL EXCISE, 121, MAHATMA GANDHI ROAD,
CHENNAI - 600 034.
5 THE PAY AND ACCOUNTS OFFICER,
CENTRAL EXCISE AND CUSTOMS, COCHIN-682 018.
BY ADV
SRI.T.V.VINU, CGC
OP (CAT) Nos.112/2017 & CON.CASES
-22-
2025:KER:11125
RESPONDENT/APPLICANT IN O.A.:
K.R.SATISH,
S/O. LATE K.N. RAMESH, ASSISTANT COMMISSIONER
OF CENTRAL EXCISE, OFFICE OF THE COMMISSIONER
OF CENTRAL EXCISE, CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, COCHIN-682011,
RESIDING AT SHIVAPADH,
NEAR GOVERNMENT UP SCHOOL,
PADAMUGAL, KAKKANAD P.O.,
ERNAKULAM-682030.
BY ADVS.
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-23-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 1 OF 2019
AGAINST THE ORDER DATED 6.4.2017 IN OA NO.176 OF
2016 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH
PETITIONERS/RESPONDENTS IN O.A.:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110 001.
2 CHAIRMAN
CENTRAL BOARD OF EXCISE AND CUSTOMS,
NORTH BLOCK, NEW DELHI-110 001.
3 CHIEF COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS,
CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD, COCHIN-682018.
4 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
COCHIN-682 018.
5 COMMISSIONER OF CUSTOMS
CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND,
COCHIN-682 009.
6 PAY AND ACCOUNTS OFFICER
CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND,
COCHIN-682 009.
OP (CAT) Nos.112/2017 & CON.CASES
-24-
2025:KER:11125
BY ADV
SRI.T.V.VINU, CGC
RESPONDENT/APPLICANT IN O.A.:
C.SREEDHARAN
S/O LATE K.K. NAIR,
ASSISTANT COMMISSIONER OF CUSTOMS,
AIR CUSTOMS, NEDUMBASSERY, COCHIN-683 111.
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-25-
2025:KER:11125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
THURSDAY, THE 30TH DAY OF JANUARY 2025 / 10TH MAGHA, 1946
OP (CAT) NO. 235 OF 2018
AGAINST THE ORDER DATED 19.06.2018 IN OA NO.405 OF
2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH
PETITIONER:
K.NANNI NAMBOODIRI,
AGED 60 YEARS
S/O.K.KRISHNAN NAMBOODIRI (LATE),
ASST. COMMISSIONER OF CENTRAL EXCISE,
THRISSUR DIVISION (SUPERANNATED),
RESIDING AT KOLLOTTA ILLAM, MANCHIRA ROAD,
GURUVAYOOR-680001.
BY ADV
T.N.SREEKALA
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT
OF INDIA, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI-110001.
2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
NEW DELHI-110001, REPRESENTED BY ITS SECRETARY.
3 THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX,
OP (CAT) Nos.112/2017 & CON.CASES
-26-
2025:KER:11125
COCHIN COMMISSIONERATE, KOCHI-682018.
4 THE COMMISSIONER,
O/O OF THE COMMISSIONER OF CENTRAL EXCISE AND
SERVICE TAX, CALICUT COMMISSIONERATE
C.R.BUILDING, MANANCHIRA, CALUCUT-673001.
5 THE SECRETARY TO THE GOVERNMENT OF INIDA,
MINISTRY OF PERSONNEL AND PUBLIC GRIEVANCES,
DEPARTMENT OF PERSONNEL AND TRAINING,
NEW DELHI-110001.
BY ADV
K.S.PRENJITH KUMAR
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON
30.01.2025, ALONG WITH OP (CAT).112/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP (CAT) Nos.112/2017 & CON.CASES
-27-
2025:KER:11125
JUDGMENT
[OP (CAT) Nos.112/2017, 234/2017, 263/2017, 271/2017, 282/2017, 188/2019, 192/2018, 202/2018, 205/2018, 216/2018, 224/2018, 1/2019, 235/2018] AMIT RAWAL, J.
This order shall dispose of 13 O.P.(CAT)s; six (6) preferred by the Union of India aggrieved of the order of the Administrative Tribunal whereby the O.A. preferred by the respondents/applicants challenging the action of the Union of India in not granting them the Grade pay of Rs.6,600/- i.e., the third financial upgradation under the MACP Scheme, has been allowed and seven (7) by the applicants against rejection of their claim in the O.A.
2. Modified Assured Career Progression Scheme came into force with effect from 01.09.2008 containing certain provisions and the office memorandum was issued on 19.05.2009. Similarly, the 6th pay commission also came into being on 29.08.2008 with effect from 01.01.2006. The system of granting the grade pay was not in existence till the promulgation of 6th pay commission. In all the cases of the applicants as OP (CAT) Nos.112/2017 & CON.CASES -28- 2025:KER:11125 per clause (x)(e) of the resolution dated 29.08.2008 it was clarified that all the Group B Officers in few departments, including the Revenue (emphasis supplied as relevant for the adjudication of the lis) would be granted a Grade Pay of Rs.5400/- in pay band II on non-
functional basis after having rendered four(4) years of Regular Service in Grade Pay of Rs.4800 in Pay band II.
3. The MACP Scheme contains three stages of granting the financial upgradation in case of stagnation after having rendered service of ten(10) years, twenty(20) years and thirty(30) years. All the applicants were aggrieved of non-granting of the second or third MACP and in some cases were aggrieved of the steps taken for recovery of the excess of the grade pay which, according to the Union of India, was not entitled to. The aforementioned controversy during the interregnum had also reached the Supreme Court in the matter titled as Union of India and Others Vs. N.M.Raut and Others (2024 SCC Online 3873) and connected Civil Appeals.
4. On implementation of the Central Civil OP (CAT) Nos.112/2017 & CON.CASES -29- 2025:KER:11125 Service Revised Pay Rules, the Superintendents working in the Central Board of Excise became entitled to non functional upgradation with grade pay of Rs.5400/- after having rendered four(4) years of regular service in grade pay of Rs.4800/- in pay band II. The question which arose in the aforementioned matter was as to whether the grant of grade pay of Rs.5400/- would be counted for the purpose of affording the benefit of the MACP scheme or not. After detailed deliberation, in paragraph Nos.20 to 25 of the judgment ibid, it has been held that it will be offset, with a rider that no recoveries would be made from the retirees as well as the employees who would be retiring within one year from the date of the judgment.
Paragraph Nos.20 to 25 of the judgment reads as under:
"20. In view of the aforesaid position of the MACPS, we fail to understand how we can ignore the financial upgradation, which was granted upon completion of two or four years of service in the posts of Pharmacist or Superintendent, as the case may be, for the purpose of deciding as to whether or not the Government employee would be entitled to the next financial benefit under the MACPS. To ignore the financial upgradation granted on completion of two or four years of service as Pharmacists or Superintendents, would be contrary to the intent and purpose of the scheme, the OP (CAT) Nos.112/2017 & CON.CASES -30- 2025:KER:11125 language employed as well as the examples/illustrations which have been given. No doubt, certain anomalies may arise because of the fact that the ACPS and MACPS did operate during different periods; the nature of financial upgradations was different; and the time periods specified for financial upgradation were different, but this cannot be a ground and reason to re-write or ignore the expressed language of the MACPS and the intent and purpose behind the scheme. Read in this light, we have no difficulty in accepting the present appeal and setting aside the impugnedjudgments. Hence, we allow the present appeals.
21. In other words, the respondents would be entitled to the benefits of the MACPS only after taking into consideration all the financial upgradations earned by them, in terms of the CCS RP Rules. Financial upgradations under the said Rules have to be accounted for and will be treated as financial upgradations earned for the purpose of reckoning the 10-year intervals and the three assured financial upgradations, in terms of Grade Pay, under the MACPS.
22. We are informed that, in the present case, the Government of India had implemented and executed the MACPS by granting benefits to the respondents and, later on, recoveries were initiated. As many of the employees may have retired, in terms of the decision of this Court in "State of Punjab v. Rafiq Masih (White Washer)10, we deem it appropriate to direct that the Union of India will not effect any recovery of arrears from the retirees or those who are retiring within one year from the date of pronouncement of this judgment.
23. In other cases, the recoveries may be made after issuing notice to the employee concerned, whose OP (CAT) Nos.112/2017 & CON.CASES -31- 2025:KER:11125 request for proportionate recovery over a period of time not exceeding two years, may be considered depending upon the quantum of recovery which is to be made. We also deem it appropriate to direct that the appellant, Union of India, will not charge interest on the amount to be recovered as they themselves hadmade the payment and, the issue being debatable, to ask the employees to pay interest at this distant point of time may lead to difficulty both in calculation as well as in payment.
24. However, it is clarified that the pension and the pay scale, which are payable shall be re-determined on the basis of this judgment and will apply prospectively with effect from 01.01.2025.
25. Where recoveries have been made from the retirees, the same shall be refunded. However, in the case of serving employees, where recoveries have been made, the same need not be refunded."
All the aforementioned cases in hand are covered by the judgment aforementioned and thus, the department is directed to abide by the judgment in letter and spirit in order to avoid any ambiguity in implementation. Petitions stand disposed of with the aforementioned observations.
Sd/-
AMIT RAWAL JUDGE Sd/-
K. V. JAYAKUMAR
VV JUDGE
OP (CAT) Nos.112/2017 & CON.CASES -32- 2025:KER:11125 APPENDIX OF OP (CAT) 234/2017 PETITIONER ANNEXURES ANNEXURE A10 IN TRUE COPY OF THE LETTER F.NO.PENSION EXHIBIT P1 DOR 31.3.2015/CCPCLT/15-16 DATED 16.12.2015.
ANNEXURE A1 IN TRUE COPY OF THE CERTIFICATE EXHIBIT P1 OFASSUMPTION OF CHARGE AS SUPERINTENDENT.
ANNEXURE A2 IN TRUE COPY OF THE OFFICE ORDER EXHIBIT P1 NO.04/2008 DATED 03.06.2008.
ANNEXURE A3 IN TRUE COPY OF THE OM NO.35034/3/2008- EXHIBIT P1 Estt(D) DATED 19.05.2009.
ANNEXURE A4 IN TRUE COPY OF THE ORDER EXHIBIT P1 C.NO.II/24/1/2010 ACCTS.I DATED 27.09.2010.
ANNEXURE A5 IN TRUE COPY OF THE MINUTES OF THE EXHIBIT P1 SCREENING COMMITTEE FOR A MACP SCHEME HELD ON 23.04.2012.
ANNEXURE A6 IN TRUE COPY OF THE ORDER NO61/2012 DATED EXHIBIT P1 14.05.2012. ANNEXURE A7 IN TRUE COPY OF THE ORDER NO.198/2014 EXHIBIT P1 DTED 31.10.2014. ANNEXURE A8 IN TRUE COPY OF THE CERTIFICATE OF EXHIBIT P1 ASSUMPTION OF CHARGE. ANNEXURE A9 IN TRUE COPY OF INTERNAL AUDIT REPORT EXHIBIT P1 DATED 18.03.2015. ANNEXURE A11 IN TRUE COPY OF THE JUDGMENT DATED EXHIBIT P1 16.10.2014 IN WP NO.11535/2014 OF THE
HON'BLE HIGH COURT OF MADRAS.
ANNEXURE A12 IN TRUE COPY OF THE JUDGMENT DATED EXHIBIT P1 08.12.2014 OF THE HON'BLE HIGH COURT OF MADRAS.
OP (CAT) Nos.112/2017 & CON.CASES -33- 2025:KER:11125 ANNEXURE A13 IN LETTER F.NO.A-23011/25/2015-AD-IIA EXHIBIT P1 DATED 26.05.2015.
ANNEXURE MA-1 COPY OF THE E-MAIL DATED 22.03.2016 ADDRESSED TO THE COUNSEL FORWARDING THE DRAFT REPLY STATEMENT.
ANNEXURE MA-2 COPY OF THE INTERIM ORDER DATED 05.04.2016 OF THIS HON'BLE TRIBUNAL.
ANNEXURE MA-3 COPY OF THE LETTER C.NO.II/25/5/2015 -
ESTT.CCP DATED 24.03.2016 ISSUED BY THE 5TH RESPONDENT IN THE OA.
ANNEXURE MA-4 COPY OF THE LETTER C.NO.II/25/5/2015- ESTT.CCP DATED 28.03.2016 ISSUED BY THE 5TH RESPONDENT IN THE OA.
ANNEXURE MA-5 COPY OF THE LETTER C.NO.II/25/5/2015- ESTT.CCP DATED 30.03.2016 ISSUED BY THE 5TH RESPONDENT IN THE OA.
ANNEXURE MA-6 COPY OF THE LETTER F.NO.PENSION DOR 31.03.2015/CCPCLT/15-16 DATED 31.03.2016 OF THE 6TH RESPONDENT.
ANNEXURE MA-7 COPY OF THE PENSION COMMUNICATION ORDER NO.CPDCLTPN98 DATED 31.03.2016 IN RESPECT OF THE APPLICANT IN THE OA.
ANNEXURE R4(a) IN TRUE COPY OF THE SECTION I, PART A OF EXHIBIT P6 THE FIRST SCHEDULED ON THE CCS(RESVISED PAY) RULES 2008.
ANNEXURE R4(b) IN TRUE COPY OF THE OM BEARING EXHIBIT P6 F.NO.18/26/2011-ESTT.(PAY-1) DATED 06.02.2014.
EXHIBIT P1- PHOTO COPY OF ORIGINAL APPLICATION NO.5/2016.
EXHIBIT P2- TRUE COPY OF THE INTERIM ORDER DT.04/01/2016.
EXHIBIT P3- TRUE COPY OF THE ORDER DT.31/03/2016. OP (CAT) Nos.112/2017 & CON.CASES -34- 2025:KER:11125 EXHIBIT P4- TRUE COPY OF THE ORDER DT.31/03/2016.
EXHIBIT P5- TRUE COPY OF THE MISCELLANEOUS APPLICATION DT.10/05/2016.
EXHIBIT P6- TRUE COPY OF THE REPLY STATEMENT.
EXHIBIT P7- TRUE COPY OF THE LETTER F.NO.26017/98/2008-AD.II(A) DT.17/23- 12-2009 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P8- TRUE COPY OF THE ORDER IN OA.NO.518/2005 DT.29/11/2010 OF THE CAT, BOMBAY BENCH.
EXHIBIT P9- TRUE COPY OF THE COMMON ORDER DT.06/04/2017 IN OA.NO.5/2016.
EXHIBIT P10- TRUE COPY OF THE REVIEW APPLICATION NO.24/2017.
EXHIBIT P11- TRUE COPY OF THE ORDER DT.04/07/2017 IN R.A.NO.24/2017 IN OA.NO.5/2016.
EXHIBIT P12 TRUE COPY OF THE INTERIM ORDER DATED 21.11.2017 IN OP(CAT) 234/2017.
RESPONDENT EXHIBITS EXHIBIT R1(A) TRUE COPY OF THE CLARIFICATION, DATED 21.07.2010 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(B) TRUE COPY OF THE EXTRACT OF THE FAQ NO.16 ON MACP SCHEME PUBLISHED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(C) TRUE COPY OF THE CIRCULAR F.NO.A-
23011/29/2010-AD.IIA, DATED 20.05.2011 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
EXHIBIT R1(D) TRUE COPY OF THE LETTER F.NO.A-
23011/29/2010-AD.IIA, DATED 04.06.2014 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
OP (CAT) Nos.112/2017 & CON.CASES -35- 2025:KER:11125 EXHIBIT R1(E) TRUE COPY OF THE DY.NO.1078183 CR. 15, DATED 06.05.2015 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(F) TRUE COPY OF THE I.D. NOTE NO.1135911/2016/CR, DATED 02.05.2016 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(G) TRUE COPY OF THE I.D.NOTE NO.
1173060/2016/CR, DATED 02.06.2016 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(H) TRUE COPY OF THE CENTRAL BOARD OF EXCISE AND CUSTOMS LETTER F.NO. A- 23011/25/2015-AD.IIA,DATED 20.06.2016.
EXHIBIT R1(I) TRUE COPY OF THE LETTER DATED 08.08.2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
OP (CAT) Nos.112/2017 & CON.CASES -36- 2025:KER:11125 APPENDIX OF OP (CAT) 263/2017 PETITIONER ANNEXURES ANNEXURE A11 TRUE COPY OF THE LETTER F.NO.PAO/CUS/PENSION/15-16 DATED 18.7.2016 ISSUED BY THE 6TH RESPONDENT ANNEXURE A14 TRUE COPY OF THE LETTER NO.PAO/CUS/CHN/PENSION /2016-17 DT.11.8.2016 ISSUED BY THE 6TH RESPONDENT ANNEXURE A1 IN TRUE COPY OF THE LETTER EXHIBIT P1 F.NO.26017/98/2008 ADDL.II A DT.21.11.2008 ISSUED BY THE 2ND RESPONDENT ANNEXURE A2 TRUE COPY OF THE ORDER NO.93/2008 DT.18.9.2008 ISSUED BY THE 5TH RESPONDENT ANNEXURE A3 TRUE COPY OF THE OM.NO.35034/3/2008- ESTT.(D)DT.19.5.2009 ANNEXURE A4 TRULE COPY OF THE ORDER NO.56/2013 DT.3.4.2013 ISSUED BY THE 5TH RESPONDENT ANNEXURE A4 TRUE COPY OF THE ORDER NO.56/2013 DT.3.4.2013 ISSUED BY THE 5TH RESPONDENT ANNEXURE A5 IN TRUE COPY OF THE SHOW CAUSE NOTICE EXHIBIT P1 NO.II/03/84/2013/ESTT.'A'DT.4.8.2014 ISSUED BY THE 5TH RESPONDENT ANNEXURE A6 IN TRUE COPY OF THE RECORD OF PERSONAL EXHIBIT P1 HEARING DT.5.2.2015 ANNEXURE A7 IN TRUE COPY OF THE JUDGMENT EXHIBIT P1 DT.16.10.2014 INWP(C)NO.11535/14 OF THIS HON'BLE HIGH COURT OF MADRAS ANNEXURE A8 IN TRUE COPY OF THE JUDGMENT DT.8.12.2014 EHIBIT P1 OF THE HON'BLEHIGH COURT OF MADRAS IN OP (CAT) Nos.112/2017 & CON.CASES -37- 2025:KER:11125 WP(C)NOI.19024/2014 OF THE HON'BLE HIGH COURT OF MADRAS IN WP(C)NO.19024/2014 ANNEXURE A9 IN TRUE COPY OF LETTER F EXHIBIT P1 NO.23011/25/2015-AD.II A DT.20.6.2016 ISSUED BY THE 2ND RESPONDENT ANNEXURE A10 IN TRUE COPY OF THE LETTER EXHIBIT P1 F.NO.A.23011/29/2010-AD II A DT.20.5.2011 ISSUED BY THE 2ND RESPONDENT ANNEXURE A12 IN TRUE COPY OF THE REPRESENTATION EXHIBIT P1 DT.22.7.2016 ANNEXURE A13 IN TRUE COPY OF THE LETTER EXHIBIT P1 C.NO.II/39/19/2016 ESTT.CCP DT.1.8.2016 ANNEXURE A15 IN TRUE COPY OF THE OM.NO.18/03/2015- EXHIBIT P1 ESST.(PAY-1)DT.2.3.2016 BY THE 1ST RESPONDENT ANNEXURE R1 TRUE COPY OF THE BOARD'S LETTER F.NO.A23011/25/2015-AD.II A DATED 20.6.2016 ANNEXURE R2 TRUE COPY OF THE LETTER C.NO.11/25/5/2016-ESST.A DATED 2.9.2016 EXHIBIT P1 PHOTOCOPY OF ORIGINAL APPLICATION NO.726/2016 EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 5.9.2016 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 28.10.2016 EXHIBIT P4 TRUE COPY OF THE REPLY STATEMENT EXHIBIT P5 TRUE COPY OF THE REJOINDER.
EXHIBIT P6 TRUE COPY OF THE REPLY TO REJOINDER OP (CAT) Nos.112/2017 & CON.CASES -38- 2025:KER:11125 EXHIBIT P7 TRUE COPY OF THE COMMON ORDER DATED 6.4.2017 IN OA NO 726/2016 EXHIBIT P8 TRUE COPY OF THE REVIEW APPLICATION NO.28/2017 EXHIBIT P9 TRUE COPY OF THE ORDER DATED 4.7.2017 IN RA NO.28/2017 IN OA NO 726/2016 EXHIBIT P10 TRUE COPY OF THE LETTER F.NO.26017/98/2008-AD.II(A) DT. 17/23.12.2009 EXHIBIT P11 TRUE COPY OF THE ORDER IN OA NO.518/2005 DT: 29.11.2010 OF THE CAT, BOMBAY BENCH.
OP (CAT) Nos.112/2017 & CON.CASES -39- 2025:KER:11125 APPENDIX OF OP (CAT) 271/2017 PETITIONER ANNEXURES ANNEXURE-A2 IN TRUE COPY OF THE OFFICE ORDER EXHIBIT P1 NO.04/2008 DATED 3/6/2008 ISSUED BY THE 2ND RESPONDENT.
ANNEXURE A3 IN TRUE COPY OF THE OM NO.35034/3/2008- EXHIBIT P1 ESTT(I) DATED 19.5.2009.
ANNEXURE A4 IN TRUE COPY OF THE ORDER C EXHIBIT P1 O.II/24/I/2010 ACCTS.I DATED 27.09.2010.
ANNEXURE A5 IN TRUE COPY OF THE MINUTES OF THE EXHIBIT P1 SCREENING COMMITTEE FOR A MACP SCHEME HELD ON 23.4.2012.
ANNEXURE A6 IN TRUE COPY OF THE ORDER NO.61/2012 EXHIBIT P1 DATED 14.5.2012.
ANNEXURE A7 IN TRUE COPY OF THE ORDER NO.198/2014 EXHIBIT P1 DATED 13.10.2014 ANNEXURE A8 IN TRUE COPY OF THE CERTIFICATE OF EXHIBIT P1 ASSUMPTION OF CHARGE.
ANNEXURE A9 IN TRUE COPY OF THE JUDGMENT DATED EXHIBIT P1 16.10.2014 IN WP NO.11535/14 OF THE HON'BLE HIGH COURT OF MADRAS.
ANNEXURE 10 IN TRUE COPY OF THE JUDGMENT DATED EXHIBIT P1 8.12.2014 OF THE HON'BLE HIGH COURT OF MADRAS.
ANNEXURE 11 IN TRUE COPY OF THE LETTER EXHIBIT P1 F.NO.A.23011/25/2015-AD-IIA DATED 26.5.2015.
ANNEXURE 12 IN TRUE COPY OF THE INTERNAL AUDIT REPORT EXHIBIT P1 DATED 18.3.2015 17.10.2014 AND 21.11.2014.
ANNEXURE A13 IN TRUE COPY OF THE LETTER NO. EXHIBIT P1 PAO/CC/CLT/PAY BILL/2015-16/II/611 OP (CAT) Nos.112/2017 & CON.CASES -40- 2025:KER:11125 DATED 30.10.2015.
ANNEXURE A14 IN TRUE COPY OF THE LETTER C EXHIBIT P1 NO.II/39/7/2014-ESTT DATED 24.11.2015.
ANNEXURE A15 IN TRUE COPY OF THE REVISED PAY FIXATION EXHIBIT P1 STATEMENT C.NO.11/39/5/2014-ACCTS 1 DATED 26.11.2015 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A16 IN TRUE COPY OF THE PENSION PAYMENT ORDER EXHIBIT P1 DATED 30.11.2015 ISSUED BY THE 5TH RESPONDENT.
ANNEXURE A17 IN TRUE COPY OF THE FILE NO. EXHIBIT P1 PEN/7/P214/15 DATED 30.11.2015 BY THE 5TH RESPONDENT.
ANNEXURE A18 IN TRUE COPY OF THE REPRESENTATION DATED EXHIBIT P1 2.12.2015 TO THE 4TH RESPONDENT.
ANNEXURE A1 IN TRUE COPY OF THE CERTIFICATE OF EXHIBIT P1 ASSUMPTION OF CHARGE AS SUPERINTENDENT ON 8.10.1997.
EXHIBIT P1 : PHOTOCOPY OF ORIGINAL APPLICATION NO.89/2016 EXHIBIT P2 : TRUE COPY OF THE REPLY STATEMENT.
ANNEXURE R1 TRUE COPY OF THE SECTION 1, PART A OF THE FIRST SCHEDULED OF THE CCS (REVISED PAY RULES, 2008).
EXHIBIT P3 : TRUE COPY OF THE REJONDER EXHIBIT P4 : TRUE COPY OF THE COMMON ORDER DATED 6- 4-2017 IN OA NO.89/2016 EXHIBIT P5 : TRUE COPY OF THE REVIEW APPLICATION NO.25/2017 EXHIBIT P6 : TRUE COPY OF THE ORDER DATED 4-7-2017 IN RA NO.25/2017 IN OA NO. 726/2016 EXHIBIT P7 : TRUE COPY OF THE LETTER OP (CAT) Nos.112/2017 & CON.CASES -41- 2025:KER:11125 F.NO.26017/98/2008-AD.II(A) DATED 17/23-12-2009 EXHIBIT P8 : TRUE COPY OF THE ORDER IN OA NO.518/2005 DATED 29-11-2010 OF THE CAT, BOMBAY BENCH.
RESPONDENT EXHIBITS EXHIBIT R1(A) TRUE COPY OF THE CLARIFICATION, DATED 26.07.2010 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(B) TRUE COPY OF THE EXTRACT OF THE FAQ NO.16 FAQ ON MACP SCHEME PUBLISHED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(C) TRUE COPY OF THE CIRCULAR F.NO.A-
23011/29/2010-AD.IIA, DATED 20.05.2011 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
EXHIBIT R1(D) TRUE COPY OF THE LETTER F.NO.A-
23011/29/2010-AD.IIA, DATED 04.06.2014 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
EXHIBIT R1(E) TRUE COPY OF THE DY.NO.1078183 CR.15, DATED 06.05.2015 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(F) COPY OF THE I.D.NOTE NO.1135911/2016/CR, DATED 02.05.2016 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(G) TRUE COPY OF THE I.D.NOTE NO.1173060/2016/CR, DATED 02.06.2016 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1(H) TRUE COPY OF THE CENTRAL BOARD OF EXCISE AND CUSTOMS LETTER F.NO.A- 23011/25/2015-AD.IIA,M DATED 20.06.2016.
OP (CAT) Nos.112/2017 & CON.CASES -42- 2025:KER:11125 EXHIBIT R1(I) TRUE COPY OF THE LETTER DATED 08.08.2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
OP (CAT) Nos.112/2017 & CON.CASES -43- 2025:KER:11125 APPENDIX OF OP (CAT) 282/2017 PETITIONER ANNEXURES ANNEXURE A1 TRUE COPY OF THE PAY FIXATION STATEMENT DATED 07/2008 ISSUED BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KANNUR.
ANNEXURE A2 TRUE COPY OF THE OM NO.35034/3/2008- ESTT(D) DATED 19/05/2009.
ANNEXURE A3 TRUE COPY OF THE ORDER NO.207/201 DATED 15/11/2012.
ANNEXURE A4 TRUE COPY OF THE JUDGMENT DATED 16/10/2014 IN WPC NO.11535/14 OF THE HON'BLE HIGH COURT OF MADRAS.
ANNEXURE A5 TRUE COPY OF THE JUDGMENT DATED 08/12/2014 OF THE HON'BLE HIGH COURT OF MADRAS IN WP NO.19024/14.
ANNEXURE A6 TRUE COPY OF LETTER F.NO.A.23011/25/2015 AD-IIA DATED 26/05/2015.
ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED 01/06/2016.
ANNEXURE MA1 TRUE COPY OF THE ORDER DATED C.NO.II/25/6/2016 ACCTS-CCP DATED 26/08/2016.
ANNEXURE MA2 TRUE COPY OF THE OM F. NO.18/03/2015- ESTT (PAY-1) DATED 02/03/2016 ISSUED BY THE DOPT.
ANNEXURE R1(A) TRUE COPY OF THE DOP&T NOTE DY.NO.25/62460/US(D)/2010 DATED 21/07/2010.
ANNEXURE R1(B) TRUE COPY OF THE CLARIFICATION DATED 13/12/2012.
ANNEXURE R1(C) TRUE COPY OF THE CLARIFICATION OF OP (CAT) Nos.112/2017 & CON.CASES -44- 2025:KER:11125 MINISTRY OF FINANCE VIDE F. NO. A 23011/25/2015-AD IIA DATED 20/06/2016.
ANNEXURE R1(D) TRUE COPY OF THE CLARIFICATION MINISTRY OF FINANCE VIDE F. NO.A 23011/29/2010-AD IIA DATED 04/06/2014.
ANNEXURE R1(E) TRUE COPY OF THE F.NO.26017/203/2016- AD.II A DATED 07/12/2016.
EXHIBIT P1 : PHOTOCOPY OF ORIGINAL APPLICATION NO.488/2016 EXHIBIT P2 : TRUE COPY OF THE MA NO.994/2016 ALONG WITH ANNEXURES.
EXHIBIT P3 : TRUE COPY OF THE REPLY STATEMENT.
EXHIBIT P4 : TRUE COPY OF THE REJOINDER.
EXHIBIT P5 : TRUE COPY OF THE COMMON ORDER DATED 6- 4-2017 IN OA NO.488/2016.
EXHIBIT P6 : TRUE COPY OF THE REVIEW APPLICATION NO.26/2017 EXHIBIT P7 : TRUE COPY OF THE ORDER DATED 4-7-2017 IN RA NO.26/2017 IN OA NO.488/2016 EXHIBIT P8 : TRUE COPY OF THE LETTER F.NO.26017/98/2008-AD.II(A) DATED 17/23-12-2009 EXHIBIT P9 : TRUE COPY OF THE ORDER IN OA NO.518/2005 DATED 29-11-2010 OF THE CAT, BOMBAY BENCH.
RESPONDENT EXHIBITS EXHIBIT R1 TRUE COPY OF THE CLARIFICATION DATED 26/07/2010 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 TRUE COPY OF THE ID NOTE NO.1173060/2016/CR DATED 02/06/2016 ISSUED BY THE DEPARTMENT OF PERSONNEL OP (CAT) Nos.112/2017 & CON.CASES -45- 2025:KER:11125 AND TRAINING.
EXHIBIT R1 TRUE COPY OF THE CENTRAL BOARD OF EXCISE AND CUSTOMS LETTER F.NO.A- 23011/25/2015-AD.IIA DATED 20/06/2016.
EXHIBIT R1 TRUE COPY OF THE EXTRACT OF THE FAQ NO.16 FAQ ON MACP SCHEME PUBLISHED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 TRUE COPY OF THE CIRCULAR F.NO.A 23011/29/2010-AD IIA DATED 20/05/2011 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
EXHIBIT R1 TRUE COPY OF THE CIRCULAR F.NO.A 23011/29/2010-AD IIA DATED 04/06/2014 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS.
EXHIBIT R1 TRUE COPY OF THE DY. NO.1078183 CR 15DATED 06/05/2015 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 TRUE COPY OF THE ID NOTE NO.1135911/2016/CR, DATED 02/05/2016 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 TRUE COPY OF THE LETTER DATED 08/08/2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
EXHIBIT R1 (a): TRUE COPY OF THE CLARIFICATION DATED 26/07/2010 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 (b): TRUE COPY OF THE EXTRACT OF THE FAQ NO.16 FAQ ON MACP SCHEME PUBLISHED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 (c): TRUE COPY OF THE CIRCULAR F.NO.A-
23011/29/2010-AD.IIA DATED 20/05/2011 ISSUED BY THE CENTRAL BOARD OF EXCISE & CUSTOMS.
OP (CAT) Nos.112/2017 & CON.CASES -46- 2025:KER:11125 EXHIBIT R1 (d): TRUE COPY OF THE LETTER F.NO.A-
23011/29/2010-AD.IIA DATED 04/06/2014 ISSUED BY THE CENTRAL BOARD OF EXCISE & CUSTOMS.
EXHIBIT R1 (e): TRUE COPY OF THE DY.NO.1078183 CR.15, DATED 06/05/2015 ISSUED BY THE DEPARTMENT OF PERSONNEL AND TRAINING.
EXHIBIT R1 (f): TRUE COPY OF THE ID NOTE NO.1135911/2016/CR, DATED 02/05/2016 ISSUED BY THE DEPARTMENT OF PERSONNEL & TRAINING.
EXHIBIT R1 (g): TRUE COPY OF THE ID NOTE NO.1173060/2016/CR, DATED 02/06/2016 ISSUED BY THE DEPARTMENT OF PERSONNEL & TRAINING.
EXHIBIT R1 (h): TRUE COPY OF THE CENTRAL BOARD OF EXCISE & CUSTOMS LETTER F.NO.A- 23011/25/2015-AD.IIA, DATED 20/06/2016.
EXHIBIT R1 (i): TRUE COPY OF THE LETTER DATED 08/08/2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
OP (CAT) Nos.112/2017 & CON.CASES -47- 2025:KER:11125 APPENDIX OF OP (CAT) 188/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF OA NO.180/00068/2015 DATED 21.01.2015 FILED BY THE PETITIONER EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONERS IN OA NO.180/00068/2015 DATED NIL 04.2015 EXHIBIT P3 TRUE COPY OF THE REJOINDER IN OA NO.180/00068/2015 DATED 20.04.2010 FILED BY THE APPLICANT BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P4 TRUE COPY OF THE REPLY TO THE REJOINDER IN OA 180/00068/2015 IN NIL .07.2015 ALONG WITH MA DATED NIL.07.2015 EXHIBIT P5 TRUE COPY OF THE ORDER IN OA 180/00068/2015 DATED 15.11.2018 ISSUED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM EXHIBIT P6 TRUE COPY OF THE REVIEW PETITION/APPLICATION FILED BY THE PETITIONERS BEFORE THE HON'BLE TRIBUNAL EXHIBIT P7 TRUE COPY OF THE MA NO.454/2019 IN R.A.NO.21/2019 IN OA NO.68/2015 EXHIBIT P8 TRUE COPY OF THE ORDER REVIEW APPLICATION NO.21/2019 DATED 30.05.2019 EXHIBIT P1(A1) TRUE COPY OF OM NO.35034/3/2008-ESTT.
(D) DATED 19.05.2009 ISSUED BY THE DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA EXHIBIT P1(A2) TRUE COPY OF THE REPRESENTATION DATED 17.07.2012 SENT TO THE CHIEF OP (CAT) Nos.112/2017 & CON.CASES -48- 2025:KER:11125 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS EXHIBIT P1(A3) TRUE COPY OF THE ESTABLISHMENT ORDER F NO.II/89-12/2009-ESTT.DATED 28.09.2012 ISSUED BY THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE EXHIBIT P1(A4) TRUE COPY OF THE LETTER F.NO.A-
26017/76/2009-AD.IIA DATED 29.09.2009 ISSUED BY THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE EXHIBIT P1(A5) TRUE COPY OF THE OM NO.22/22/2009- CS.I(CR) DATED 12.04.2010 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS EXHIBIT P1(A6) TRUE COPY OF THE OM.NO.35034/3/2008- ESST.(D) DATED 09.09.2010 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS EXHIBIT P1(A7) TRUE COPY OF THE OM NO.35034/10/2011- ESTT.(D) DATED 13.096.2012 ISSUED BY THE DIRECTOR EXHIBIT P1(A8) TRUE COPY OF THE JUDGMENT IN WP(C)NO.11535 OF 2014 AND MP NO.1 OF 2014 DATED 16.10.2014 ISSUED BY THE HIGH COURT OF JUDICATURE AT MADRAS EXHIBIT P1(A9) TRUE COPY OF THE REPRESENTATION DATED 18.12.2012 SENT TO THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS EXHIBIT P1(A10) TRUE COPY OF THE PAY SLIP FOR SEPTEMBER 2013 ISSUED BY THE CUSTOMS AND CENTRAL EXCISE EXHIBIT P1(A11) TRUE COPY OF THE LAST PAY CERTIFICATE ISSUED BY THE CENTRAL EXCISE AND CUSTOMS EXHIBIT P1(A12) TRUE COPY OF THE ORDER NO.36/2010 DATED 13.04.2010 ISSUED BY THE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, OP (CAT) Nos.112/2017 & CON.CASES -49- 2025:KER:11125 CUSTOMS AND SERVICE TAX EXHIBIT P1(A13) TRUE COPY OF THE ORDER IN OA NO.518/2005 DATED 29.11.2010 ISSUED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL BOMBAY BUNCH, MUMBAI EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONER IN OA NO.180/00068/2015 DATED NIL 04.2015 EXHIBIT P2(R1) TRUE COPY OF INSTRUCTIONS ISSUED BY THE DOPT NOTE DATED 21.07.2010 EXHIBIT P2(R2) TRUE COPY OF REVISED PAY FIXATION IN RESPECT OF SHRI K.RAVI, SUPERINTENDENT, RETIRING ON SUPERANNUATION W.E.F. 30.09.2013 ISSUED FROM F.NO.II/25-11/2013-CA DATED 23.09.2013 EXHIBIT P2(R3) TRUE COPY OF CAT JUDGMENT ISSUED IN THE OA NO.01/2013 DATED 20.09.2013 IN RESPECT OF SHRI A.X.S.JIWARI EXHIBIT P2(R4) TRUE COPY OF DOPT OM ISSUED FROM F.NO.22/22/2009-CS.I(CR)DATED 12.01.2010 EXHIBIT P3 TRUE COPY OF THE REJOINDER IN OA NO.180/00068/2015 DATED 20.04.2010 FILED BY THE APPLICANT BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P4 TRUE COPY OF THE REPLY TO THE REJOINDER IN OA 180/00068/2015 IN NIL.07.2015 ALONG WITH MA.DATED NIL.07.2015 EXHIBIT P5 TRUE COPY OF THE ORDER IN OA 180/00068/2015 DATED 15.11.2018 ISSUED BYTHE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM EXHIBIT P6 TRUE COPY OF THE REVIEW PETITION/APPLICATION FILED BY THE PETITIONERS BEFORE THE HON'BLE OP (CAT) Nos.112/2017 & CON.CASES -50- 2025:KER:11125 TRIBUNAL EXHIBIT P6(RA1) TRUE COPY OF THE ORDER DATED 15.11.2018 IN OA 180/00068/2015 ISSUED BY THE CENTAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BRANCH EXHIBIT P6(RA2) TRUE COPY OF THE BOARD'S LETTER F.NO.A-23011/25/20P15 AD. II A DATED 20.06.2016 EXHIBIT P6(RA3) TRUE COPY OF THE COMMON ORDER OF HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH DATED 06.04.2017 IN OAS.NO.05/2016, 89/2016, 91/2016, 176/2016,262/2016.488/2016, 651/2016, 725/2016 EXHIBIT P6(RA4) TRUE COPY OF THE OM NO.35034/3/2008- ESTT.(D)DATED 19.05.1009 ISSUED BY THE MINISTRY OF PERSONNEL AND TRAINING EXHIBIT P6(RA5) TRUE COPY OF THE FAQ ON MODIFIED ASSURED CAREER PROGRESSION SCHEME EXHIBIT P6(RA6) TRUE COPY OF MADRAS HIGH COURT JUDGMENT DATED 08.12.2014 IN WP.NO.19024/2014 AND M.P.NO.1 OF 2014 EXHIBIT P6(RA7) TRUE COPY OF COMMON ORDER OF HON'BLE TRIBUNAL DATED 19.06.2018 IN OA 123/2017, 4040/2017, 983/2016 AND 405/2017 EXHIBIT P6(RA8) TRUE COPY OF THE DOPT'S COMMUNICATION DATED 21.07.2010 EXHIBIT P6(RA9) TRUE COPY OF ORDER OF HON'BLE CAT AHMEDABAD BENCH IN OA 01/2013 DATED 20.09.2013 EXHIBIT P6(RA10) TRUE COPY OF NOTIFICATION DATED 29.08.2008 PUBLISHED IN GAZETTEE OF INDIA EXHIBIT P6(RA11) TRUE COPY OF DOPT AND OM DATED OP (CAT) Nos.112/2017 & CON.CASES -51- 2025:KER:11125 20.01.2016 EXHIBIT P6(RA12) TRUE COPY OF DOPT AND OM NO.22034/04/2013-ESST(D) DATED 01.03.2016 EXHIBIT P6(RA13) TRUE COPY OF DOPT AND OM NO.22034/04/2013 -ESST.DATED 17.05.2016 EXHIBIT P7 TRUE COPY OF THE MA NO.454/2019 IN R.A.NO.21/2019 IN OA NO.68/2015 EXHIBIT P8 TRUE COPY OF THE ORDER IN REVIEW APPLICATION NO.21/2019 DATED 30.05.2019 OP (CAT) Nos.112/2017 & CON.CASES -52- 2025:KER:11125 APPENDIX OF OP (CAT) 192/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION IN O.A NO.180/00262/2016 DATED 10.3.2016 AND M.A NO.381 OF 2016 ON O.A NO.262/2016 DATED 9.12.2016 FILED BY THE RESPONDENTS.
Annexure A1 TRUE COPY OF THE ORDER NO.29/2009 DATED 19.03.2009 ISSUED BY THE COMMISSIONER.
Annexure A2 TRUE COPY OF THE NO.24/2009 DATED 13.02.2009 ISSUED BY THE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, COCHIN.
Annexure A3 TRUE COPY OF THE OM NO.35034/3/2008- ESTT.(D) DATED 19.05.2009 ISSUED BY THE DEPUTY SECRETARY TO THE GOVT. OF INDIA.
Annexure A4 TRUE COPY OF THE LETTER C NO.II/39/18/2012 ESTT.PT. DATED 06.06.2014 SENT BY THE ASSISTANT COMMISSIONER.
Annexure A5 TRUE COPY OF THE REPRESENTATION DATED 25.11.2014 BY THE SUPERINTENDENT OF CENTRAL EXCISE.
Annexure A6 TRUE COPY OF THE LETTER DATED 16.06.2015 TO THE ASSISTANT COMMISSIONER, THRISSUR DIVISION.
Annexure A7 TRUE COPY OF THE REPRESENTATION DATED 21.10.2015 BY THE SUPERINTENDENT OF CENTRAL EXCISE, TRICHUR DIVISION.
Annexure A8 TRUE COPY OF THE REPRESENTATION DATED 25.11.2014 BY THE SUPERINTENDENT OF CENTRAL EXCISE.
Annexure A9 TRUE COPY OF THE REMINDER DATED OP (CAT) Nos.112/2017 & CON.CASES -53- 2025:KER:11125 16.06.2015 TO THE COMMISSIONER OF CENTRAL EXCISE, TRIVANDRUM.
Annexure A10 TRUE COPY OF THE REPRESENTATION ON 05.06.2015 BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE.
Annexure A11 TRUE COPY OF THE LETTER F.NO.A.26017/76/2009-AD.IIA DATED 29.09.2009 ISSUED BY THE 2ND RESPONDENT.
Annexure A12 TRUE COPY OF THE LETTER C.NO.II/39/7/2014 ESTT. DATED 24.11.2015.
Annexure A13 TRUE COPY OF THE JUDGMENT DATED 16.10.2014 IN W.P.NO.11535 OF 2014 AND M.P.NO.1 OF 2014 OF THE HON'BLE HIGH COURT OF MADRAS.
Annexure A14 TRUE COPY OF THE JUDGMENT DATED 08.12.2014 (DELIVERED DATE) OF THE HON'BLE HIGH COURT OF MADRAS IN WP NO.19024/2014.
Annexure A15 TRUE COPY OF THE LETTER F.NO.A-
23011/25/2015-AD-IIA DATED 26.05.2015.
Annexure A16 TRUE COPY OF THE ORDER NO.61/2012 DATED 14.05.2015 ISSUED BY THE 4TH RESPONDENT. (M.A.NO.381 OF 2016 IN O.A.NO.262/2016 DATED 09.12.2016 FILED BY THE RESPONDENTS).
Annexure A17 TRUE COPY OF THE OM NO.22/22/2009- CA.I(CR) DATED 12.01.2010 OF THE UNDER SECRETARY TO THE GOVERNMENT OF INDIA.
Annexure A18 TRUE COPY OF THE ORDER IN OA NO.210/2016 AND 1751/2015 DATED 01.03.2016.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT IN OA. NO.180/00262/2016 DATED 4.01.2017 FILED BY THE PETITIONERS.
OP (CAT) Nos.112/2017 & CON.CASES -54- 2025:KER:11125 Annexure R1(A) TRUE COPY OF THE SECTION 1, PART A OF THE FIRST SCHEDULED OF THE CCS (REVISED PAY) RULES, 2008.
EXHIBIT P3 TRUE COPY OF THE ORDER IN OA NO.180/00262/2016 DATED 6.4.2017 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH.
EXHIBIT P4 TRUE COPY OF THE DOP AND TS I.D NOTE NO 1135911/2016/CR DATED 2.5.2016 ISSUED BY THE SECTION OFFICER.
EXHIBIT P5 TRUE COPY OF THE COMMON JUDGMENT DATED 19.6.2018 IN OA NOS.123/2017 404/2017,983/2016 AND 405/2017 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH EXHIBIT R1(a) A TRUE COPY OM NO.35034/01/97-ESTT.(D) DT.9.8.1999 ISSUED BY THE DOPT.
EXHIBIT R1(b) A TRUE COPY OF THE LETTER F.NO.A-
26017/76/2009-AD.II(A) DT.29.9.2009.
EXHIBIT R1(c) A TRUE COPY OF THE OPTION BY 1ST RESPONDENT.
EXHIBIT R1(d) A TRUE COPY OF THE OPTION BY 2ND RESPONDENT.
EXHIBIT R1(e) A TRUE COPY OF THE OPTION BY 3RD RESPONDENT.
EXHIBIT R1(f) A TRUE COPY OF THE OPTION BY 4TH RESPONDENT.
EXHIBIT R1(g) A TRUE COPY OF THE LETTER F.NO.26017/98/2008-AD.IIA DT.21.11.2008.
EXHIBIT R1(h) A TRUE COPY OF THE ORDER IN OA NO.518/2005 DT.29.11.2010 OF THE BOMBAY BENCH OF THE CAT.
OP (CAT) Nos.112/2017 & CON.CASES -55- 2025:KER:11125 APPENDIX OF OP (CAT) 202/2018 PETITIONER ANNEXURES ANNEXURE A1 A TRUE COPY OF THE ORDER C.NO.II/39/5/2010 ACCTS-1 DATED 27/04/2017 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A2 A TRUE COPY OF CLARIFICATION F.NO.A-
23011/25/215-AD.II.A. DATED 20/6/2016 ISSUED BY THE 2ND RESPONDENT.
ANNEXURE A3 TRUE COPY OF THE RELEVANT PAGES OF THE CCS (RP) RULES, 2008.
ANNEXURE A4 TRUE COPY OF THE OFFICE MEMORANDUM NO.35034/3/2008-ESTT. (D) DATED 19TH MAY, 2009 ISSUED BY THE 5TH RESPONDENT.
ANNEXURE A5 TRUE COPY OF THE RELEVANT PAGES OF THE CCS (RP) RULES, 2008 WHICH CONTAINS CLAUSE X (E) OF THE RESOLUTION.
ANNEXURE R1 TRUE COPY OF DOP&T'S LETTER DATED 21/07/2010.
ANNEXURE R2 TRUE COPY OF DOP&T'S DY.NO.1078183 CR.15 DATED 06/05/2015.
ANNEXURE R3 TRUE COPY OF CBEC'S LETTER F.NO.A 23011/25/2015-AD.IIA DATED 26/05/2015.
ANNEXURE R4 TRUE COPY OF DOP&T'S I.D.NOTE NO.1173060/2016/CR DATED 02/05/2016.
ANNEXURE R5 TRUE COPY OF DOP&T'S I.D.NOTE NO.1173060/2016/CR DATED 02/06/2016.
EXHIBIT P1 TRUE COPY OF ORDER DATED 19.06.2018 IN OA NO. 180/404/2017, RENDERED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BRANCH.
EXHIBIT P2 TRUE COPY OF OA NO. 180/404/2017 DATED OP (CAT) Nos.112/2017 & CON.CASES -56- 2025:KER:11125 25.05.2017 ALONG WITH ITS ANNEXURES FILED BY THE PETITIONER BEFORE THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P3 TRUE COPY OF THE REPLY STATEMENT DATED 11.09.2017 IN OA NO. 180/404/2017 ALONG WITH ITS ANNEXURES, FILED BY THE RESPONDENTS BEFORE THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
RESPONDENT EXHIBITS EXHIBIT R1(A) TRUE COPY OF THE F.NO.A-23011/25/2015- AD II.A DATED 20/06/2016 ISSUED BY THE DOPT.
EXHIBIT R1(B) TRUE COPY OF THE CIRCULAR F.NO.A-
23011/29/2010-AD.IIA DATED 20/05/2011 ISSUED BY CBEC.
EXHIBIT R1(C) TRUE COPY OF THE CBEC'S LETTER F.NO.A-
23011/29/2010-AD.IIA DATED 04/06/2014.
EXHIBIT R1(D) TRUE COPY OF THE JUDGMENT DATED 08/12/2014 IN WRIT PETITION NO.19024 OF 2014 PASSED BY THE HON'BLE HIGH COURT OF MADRAS.
EXHIBIT R1(E) TRUE COPY OF THE CBEC'S LETTER F.NO.A-
23011/25/2015-AD.IIA DATED 20/06/2016.
EXHIBIT R1(F) TRUE COPY OF THE LETTER DATED 08/08/2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
EXHIBIT R1(G) TRUE COPY OF THE DOP&T O.M.NO.18/03/2015-ESTT. (PAY-I) DATED 02/03/2016, OP (CAT) Nos.112/2017 & CON.CASES -57- 2025:KER:11125 APPENDIX OF OP (CAT) 205/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION NO.180/983/2016 FILED BEFORE THE C.A.T. ANNEXURE A10 TRUE COPY OF THE LETTER F.NO.A-
2011/25/2015-AD II A DATED 26.5.2015 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A9 TRUE COPY OF THE OM NO,.35034/3/2008- ESTT (D)DATED 9.9.2010 ISSUED BY THE DOPT.
ANNEXURE A8 TRUE COPY OF THE PAY FIXATION STATEMENT C.NO.II/24/02/2009 DATED 02/2013 ISSUED BY THE ASST.COMMISSIONER, CENTRAL EXCISE DIVISION, KOLLAM.
ANNEXURE A7 TRUE COPY OF THE REVISED PAY FIXATION STATEMENT ISSUED AS PER C.NO.II/39/15/2012-ESTT DATED 15.11.2012 ISSUED BY THE ADDL.COMMISSIONER OF 3RD RESPONDENT.
ANNEXURE A6 TRUE COPY OF THE LETTER F NO.A-
23011/29/2010-AD.II A DATED 20.5.2011 ISSUED BY THE UNDER SECRETARY.
ANNEXURE A5 TRUE COPY OF THE OM NO.35034/3/2008- ESTT. (D) DATED 19.05.2009 ISSUED BY THE DOPT.
ANNEXURE A4 TRUE COPY OF THE ORDER NO.29/2009 ISSUED BY AS PER C.NO.II/39/4/2008 ESTT.DATED 19.3.2009 ISSUED BY THE 3RD RESPONDENT.
ANNEXURE A3 TRUE COPY OF THE LETTER F.NO.A-
23011/25/215-AD.II.A DATED 20.6.2016 ISSUED BY THE 3RD RESPONDENT.
ANNEXURE A 2 TRUE COPY OF THE PAY FIXATION OP (CAT) Nos.112/2017 & CON.CASES -58- 2025:KER:11125 STATEMENT ISSUED AS PER C.NO.II/24/1/15-ACTTS/11791 DATED 25.10.2016 BY THE JOINT COMMISSIONER OF THE 3RD RESPONDENT.
ANNEXURE 1 TRUE COPY OF THE ORDER C.NO.II/40/1/2016/1695/016 DATED 3.11.2016 ISSUED BY THE 5TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS IN THE O.A.NO.180/983/2016.
ANNEXURE R6 TRUE COPY OF F.NO.A.32011/25/2015- AD.IIA DATED 20.06.2016.
ANNEXURE R5 TRUE COPY OF DOPTS O.M.F.NO.35034/3/2008-ESTT (D) DATED 19.5.2009.
ANNEXURE R4 TRUE COPY OF DOPTS I.D. NOTE NO.1173060/2016/CR DATED 02.06.2016.
ANNEXURE R3 TRUE COPY OF DOPTS I.D.NOTE NO.11359/2016/CR DATED 02.05.2016.
ANNEXURE R2 TRUE COPY OF CBECS LETTER F.NO.A23011/25/2015-AD IIA DATED 26.5.2015.
ANNEXURE R1 TRUE COPY OF DOPTS DY.NO.1078183 CR.15 DATED 06.5.2015.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 06.04.2018 OF THE C.A.T. IN OA NO.180/5/2016 & CONNECTED CASES.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 19.06.2018 OF THE C.A.T. IN O.A.NO.180/983/2016.
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 08.05.2018 OF THE CHANDIGARH BENCH OF THE C.A.T. IN O.A.NO.060/335/2017. OP (CAT) Nos.112/2017 & CON.CASES -59- 2025:KER:11125 APPENDIX OF OP (CAT) 216/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION NO.180/00091/2016 DATED 25.1.2016 BEFORE THE CAT, ERNAKULAM BENCH.
Annexure A1 TRUE COPY OF THE RELEVANT PAGES OF PENSION PAYMENT ORDER NO. 547501400259 Annexure A2 TRUE COPY OF THE OFFICE ORDER NO.
29/2009 DT: 19.03.2009 ISSUED BY THE 3RD RESPONDENT.
Annexure A3 TRUE COPY OF THE OM NO. 35034/3/2008 -
ESTT.(D) DT: 19.05.2009 ISSUED BY THE DEPUTY SECRETARY TO THE GOVT. OF INDIA.
Annexure A4 TRUE COPY OF THE ORDER NO. 19/2014 DT:
27.01.2014 ISSUED BY THE JOINT COMMISSIONER, COCHIN Annexure A5 TRUE COPY OF THE PAY FIXATION STATEMENT C.NO. II/24/1/2008 DT:
17.03.2014 ISSUED BY THE ASSISTANT COMMISSIONER Annexure A6 TRUE COPY OF THE ORDER C.NO.II/24/01/2013 DT: 04.12.2014 ISSUED BY THE 5TH RESPONDENT Annexure A7 TRUE COPY OF THE PAY SLIP FOR THE MONTH OF MAY, 2014 BY THE OFFICE OF THE DEPUTY/ASST. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX Annexure A8 TRUE COPY OF THE REPRESENTATION DT:23.10.2014 SUBMITTED BY THE APPLICANT TO THE 4TH RESPONDENT Annexure A9 TRUE COPY OF THE SPECIAL SEAL AUTHORITY: 547501400259/956843 DT: 19.01.2015 BY THE CENTRAL PENSION ACCOUNTING O FFICE OP (CAT) Nos.112/2017 & CON.CASES -60- 2025:KER:11125 Annexure A10 TRUE COPY OF THE REPRESENTATION DT:
08.06.2015 TO THE COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX Annexure A11 TRUE COPY OF THE LETTER C.NO.II/39/5/2014 - ACCTS./2953 DT: 17.09.2015 TO THE ASST. COMMISSIONER, CE, C&ST Annexure A12 TRUE COPY OF THE PAY RE-FIXATION STATEMENT (C.NO.II/24/01/2015) DT: 05.10.2015 BY THE ASST. COMMISSIONER Annexure A13 TRUE COPY OF THE LETTER C.NO.II/25/2014 DT: 19.10.2015 BY ASSITANT COMMISSIONER Annexure A14 TRUE COPY OF THE ORDER DT: 16.10.2014 IN WP(C) NO. 11535/14 OF THE HON'BLE HIGH COURT OF MADRAS Annexure A15 TRUE COPY OF THE ORDER DT: 08.12.2014 OF THE HON'BLE HIGH COURT OF MADRAS IN WP NO. 19024/2014 Annexure A16 TRUE COPY OF THE LETTER F.NO. A-
23011/25/2015 - AD -IIA DT: 26.05.2015 BY THE DY. SECRETARY TO THE GOVT. OF INDIA EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT DATED 25.5.2016 IN OA.NO,91/2016.
Annexure R1 TRUE COPY OF SECTION 1, PART A OF THE FIRST SCHEDULED OF CCS (REVISED PAY RULES, 2008) Annexure R2 TRUE COPY OF LETTER F.NO.
23011/29/2010 - AD. II A DATED 14.03.2016 BY THE UNDER SECRETARY TO THE GOVT. OF INDIA.
Annexure R3 TRUE COPY OF LETTER F.NO. A -
23011/21/2016 -AD. II A DATED 14.03.2016 BY THE UNDER SECRETARY TO OP (CAT) Nos.112/2017 & CON.CASES -61- 2025:KER:11125 THE GOVT. OF INDIA Annexure R4 TRUE COPY OF OM FNO. 18/26/2011 - ESTT (PAY-1) DATED 06.02.2014 BY THE DEPUTY SECRETARY TO THE GOVT. OF INDIA EXHIBIT P3 TRUE COPY OF THE ORDER IN ORIGINAL APPRECIATION NO.180/00091/2016,DATED 06.4.2017 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P4 TRUE COPY OF DOP AND T'S I.D NOTE NP.1135911/2016/CR DATED 02.5.2016 BY THE SECTION OFFICER.
EXHIBIT P5 TRUE COPY OF THE COMMON ORDER DATED 19.6.2018 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH IN O.A.NOS. 123/ 2017.404/2017. 983/2016, AND 405/2017.
OP (CAT) Nos.112/2017 & CON.CASES -62- 2025:KER:11125 APPENDIX OF OP (CAT) 224/2018 PETITIONER ANNEXURES ANNEXURE A1 TRUE COPY OF THE ORDER NO.11/25/A-
53/2015 ACCTS I PB DATED 28/07/2016 ISSUED BY THE CAO OF THE 5TH RESPONDENT.
ANNEXURE A2 TRUE COPY OF THE REVISED PAY FIXATION STATEMENT ISSUED AS PER C.NO.II/24/A- 2/2016/ACCTS I PB DATED 26/07/2016 BY THE JOINT COMMISSIONER OF THE 3RD RESPONDENT.
ANNEXURE A3 TRUE COPY OF THE LETTER NO.A-
23011/25/215-ADL.II.A. DATED 20/06/2016 ISSUED BY THE 3RD RESPONDENT.
ANNEXURE A4 TRUE COPY OF THE LETTER NO.PAO/CE/CHN/PEN/2016-17/813 DATED 19/07/2016 ISSUED BY THE SR.ACCOUNTS OFFICER.
ANNEXURE A5 TRUE COPY OF THE OFFICE ORDER NO.4/2008 IN F.NO.A-
32013/2/2007.AD.II.A DATED 03/06/2008 ISSUED BY THE UNDER SECRETARY TO THE GOVT. OF INDIA.
ANNEXURE A6 TRUE COPY OF THE OM NO.35034/3/2008- ESTT. (D) DATED 19/05/2009 ISSUED BY THE DOPT.
ANNEXURE A7 TRUE COPY OF THE LETTER F.NO.A-
23011/29/2010-ADL.II.A DATED 20/05/2011 ISSUED BY THE UNDER SECRETARY.
ANNEXURE A8 TRUE COPY OF THE PAY FIXATION STATEMENT ISSUED AS PER C.NO.II/24/A- 5/2011 ACCTS PB DATED NIL/08/2013 ISSUED BY THE ADDL. COMMISSIONER OF 3RD RESPONDENT.
OP (CAT) Nos.112/2017 & CON.CASES -63- 2025:KER:11125 ANNEXURE A9 TRUE COPY OF THE LETTER C.NO.11/25/A-
53/2015 ACCTS. I PB DATED 22/07/2016 ISSUED BY THE JOINT COMMISSIONER.
ANNEXURE A10 TRUE COPY OF THE REPRESENTATION DATED 25/07/2016 SUBMITTED BEFORE THE 3RD RESPONDENT.
ANNEXURE A11 TRUE COPY OF THE OM NO.35034/3/2008- ESTT (D) DATED 09/09/2010 ISSUED BY THE DOPT.
ANNEXURE A12 TRUE COPY OF THE LETTER F.NO.A-
23011/25/2015-AD II A DATED 26/05/2015 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A13 TRUE COPY OF THE O.M.NO.35034/1/97- ESTT(D) DATED 09/08/1999 ISSUED BY THE MINISTRY OF PERSONNEL, PG & P. ANNEXURE A14 TRUE COPY OF THE PAY FIXATION STATEMENT C.NO.II/24/A-5/2011 ACCTS I PB DATED 24/07/2013 ISSUED BY THE ADDL. COMMISSIONER.
EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION NO.180/00651/2016, DATED 28/07/2016 BEFORE THE CAT, ERNAKULAM BENCH.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT DATED 22/09/2016 IN OA NO.651/2016.
EXHIBIT P3 TRUE COPY OF THE REJOINDER IN OA NO.180/00651/2016 DATED 15/10/2016.
EXHIBIT P4 TRUE COPY OF THE ORDER IN OA NO.180/00651/2016 DATED 06/04/2017 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
OP (CAT) Nos.112/2017 & CON.CASES -64- 2025:KER:11125 APPENDIX OF OP (CAT) 1/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION IN O.A.NO.180/00176/2016, DATED 23.2.2016 FILED BY THE RESPONDENT.
ANNEXURE A18 TRUE COPY OF THE LETTER F.NO.A-
23011/25/2015-AD.II A DATED 26.5.2015.
ANNEXURE A17 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF MADRAS IN WP NO.19024/2014 DATED 8.12.2014.
ANNEXURE A16 TRUE COPY OF THE JUDGMENT DATED 16.10.2014 IN WP NO.11535/14 OF THE HON'BLE HIGH COURT OF MADRAS.
ANNEXURE A15 TRUE COPY OF THE REPRESENTATION DATED 14.10.2015.
ANNEXURE A14 TRUE COPY OF THE LETTER F.NO.S43/04/2014 ADMN. CUS DATED 5.10.2015 ISSUED BY THE 5TH RESPONDENT.
ANNEXURE A13 TRUE COPY OF THE LETTER NO.PAO/CUS/CHN/GEN/2013-14 DATED 23.9.2015 ISSUED BY THE 6TH RESPONDENT.
ANNEXURE A12 TRUE COPY OF THE REPRESENTATION DATED 1.6.2015.
ANNEXURE A11 TRUE COPY OF THE ORDER NO.198/2014 DATED 31.10.2014.
ANNEXURE A10 TRUE COPY OF THE REPRESENTATION DATED 17.3.2014.
ANNEXURE A9 TRUE COPY OF THE LETTER F.NO.S.43/04/2014 ADMN. CUS DATED 10.2.2014.
ANNEXURE A8 TRUE COPY OF THE REPRESENTATION DATED OP (CAT) Nos.112/2017 & CON.CASES -65- 2025:KER:11125 8.1.2014 SUBMITTED TO THE 5TH RESPONDENT.
ANNEXURE A7 TRUE COPY OF THE LETTER C.NO.II/3/1/2013-CON.CX.DATED 30.9.2013 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A6 TRUE COPY OF THE MACPS MINUTES ANNEXURE A5 TRUE COPY OF THE PAY FIXATION STATEMENT DATED 9.4.2010 ISSUED BY THE ASSISTANT COMMISSIONER, THRISSUR DIVISION.
ANNEXURE A4 TRUE COPY OF THE REPRESENTATION DATED 22.10.2008.
ANNEXURE A3 TRUE COPY OF THE PAY FIXATION STATEMENT DATED 19.9.2008.
ANNEXURE A2 TRUE COPY OF THE OM NO.35034/3/2008- ESTT. (D) DATED 19.5.2009.
ANNEXURE A1 TRUE COPY OF THE OFFICE ORDER NO.83/2008 DATED 21.7.2008 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT IN O.A.NO.180/00176/2016, DATED 22.9.2016.
ANNEXURE R1(d) TRUE COPY OF THE DEPARTMENT OF PERSONNEL AND TRAINING OM BEARING F.NO.18/26/2011-ESTT (PAY-I) DATED
06.-02.2014.
ANNEXURE R1(c) TRUE COPY OF THE LETTER F.NO.A-
23011/17/2016-AD.II A DATED 29.02.2016.
ANNEXURE R1(b) TRUE COPY OF THE MINISTRY OF FINANCE LETTER DATED 04.06.2014.
ANNEXURE R1(a) TRUE COPY OF THE LETTER DATED 28.11.2013 ISSUED BY THE 6TH OP (CAT) Nos.112/2017 & CON.CASES -66- 2025:KER:11125 RESPONDENT TO THE 5TH RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE ORDER IN O.A.NO.180/00176/2016, DATED 6.4.2017 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. OP (CAT) Nos.112/2017 & CON.CASES -67- 2025:KER:11125 APPENDIX OF OP (CAT) 235/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 19.6.2018 IN OA NO.180/404/2017, RENDERED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P2 TRUE COPY OF OA NO.180/404/2017 DATED 25.5.2017 ALONG WITH ITS ANNEXURES FILED BY THE PETITIONER BEFORE THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
Annexure A1 A TRUE COPY OF THE ORDER C.NO.II/39/5/2010 ACCTS-1 DATED 27.04.2017 ISSUED BY THE 4TH RESPONDENT.
Annexure A2 A TRUE COPY OF CLARIFICATION F.NO.A-
23011/25/215-AD.II.A DATED 20.06.2016 ISSUED BY THE 2ND RESPONDENT.
Annexure A3 TRUE COPY OF THE RELEVANT PAGES OF THE CCS(RP)RULES, 2008.
Annexure A4 TRUE COPY OF THE OFFICE MEMORANDUM NO.35034/3/2008-ESTT.(D) DATED 19TH MAY, 2009 ISSUED BY THE 5TH RESPONDENT.
Annexure A5 TRUE COPY OF THE RELEVANT PAGES OF THE CCS (RP) RULES, 2008 WHICH CONTAINS CLAUSE X(E) OF THE RESOLUTION.
EXHIBIT P3 TRUE COPY OF THE REPLY STATEMENT DATED 11.9.2017 IN OA NO.180/404/2017 ALONG WITH ITS ANNEXURES, FILED BY THE RESPONDENTS BEFORE THE HON'BLE CENTRAL ADMINISTRTIVE TRIBUNAL, ERNAKULAM BENCH.
Annexure R1 TRUE COPY OF DOP&T'S LETTER DATED 21.07.2010.
OP (CAT) Nos.112/2017 & CON.CASES -68- 2025:KER:11125 Annexure A2 A TRUE COPY OF THE CBEC'S LETTER F.NO.A-23011/25/215-AD.II.A DATED 20.06.2016.
Annexure R2 TRUE COPY OF DOP&T'S DY.NO.1078183 CR.15 DATED 06.05.2015.
Annexure R3 TRUE COPY OF CBEC'S LETTER F.NO.A23011/25/2015-AD.IIA DATED 26.05.2015.
Annexure R4 TRUE COPY OF DOP&T'S I.D.NOTICE NO.1173060/2016/CR DATED 02.05.2016.
Annexure R5 TRUE COPY OF DOP&T'S I.D.NOTE NO.1173060/2016/CR DATED 02.06.2016.
EXHIBIT P4 TRUE COPY OF THE ORDER NO.PEN-
1397/2870, DATED 14.6.2018, ISSUED BY THE PAY & ACCOUNTS OFFICER, CENTRAL EXCISE, COCHIN-18.
RESPONDENT EXHIBITS Exhibit R1(A) A TRUE COPY OF FAQ ON MACP SCHEME PUBLISHED ON DOP&T'S WEBSITE ON 01.04.2011 AND ISSUED BY DOPT VIDE F NO.A-23011/25/2015-AD II.A DATED 20.06.2016.
Exhibit R1(B) A TRUE COPY OF THE CIRCULAR F.NO.A-
23011/29/2010-AD.II A DATED 20.05.2011 ISSUED BY THE CBEC.
Exhibit R1(C) A TRUE COPY OF CBEC'S LETTER F.NO.A-
23011/29/2010-AD.II A DATED 04.06.2014.
Exhibit R1(D) A TRUE COPY OF THE JUDGMENT DATED 08.12.2014 IN WRIT PETITION NO.19024 OF 2014 TITLED R.CHANDRASEKARAN VS. UOI & ORS, PASSED BY THE HON'BLE HIGH COURT OF MADRAS.
Exhibit R1(E) A TRUE COPY OF THE CBEC'S LETTER F.NO.A-23011/25/2015-AD.IIA DATED OP (CAT) Nos.112/2017 & CON.CASES -69- 2025:KER:11125 20.06.2016.
Exhibit R1(F) A TRUE COPY OF THE LETTER DATED 08.08.2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU).
Exhibit R1(G) A TRUE COPY OF THE DOP&T O.M.NO.18/03/2015-ESTT., (PAY-I) DATED 02.03.2016.
OP (CAT) Nos.112/2017 & CON.CASES -70- 2025:KER:11125 APPENDIX OF OP (CAT) 112/2017 PETITIONER ANNEXURES ANNEXURE A1 TRUE COPY OF THE ORDER F.NO.13/ESTT/2/CC-CHN/2007-08 DATED 01/03/2010 ISSUED BY THE 3RD RESPONDENT.
ANNEXURE A2 TRUE PHOTOCOPY OF THE LETTER F.NO.A.36017/2008-08 DATED 21/11/2008 ISSUED BY THE 3RD RESPONDENT.
ANNEXURE A3 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 27/09/2012 ADDRESSED TO THE 1ST RESPONDENT.
ANNEXURE A4 TRUE PHOTOCOPY OF THE JUDGMENT OF THE MADRAS HIGH COURT IN WP 13225/2010.
ANNEXURE A5 TRUE COPY OF NOTIFICATION NO.S.O.946(E) DT. 09/04/2009 ISSUED BY THE DOPT CLASSIFYING THE CIVIL POSTS UNDER THE UNION OF INDIA.
ANNEXURE A6 PHOTOCOPY OF THE MEMO DATED 30/01/2013 ISSUED BY THE 4TH RESPONDENT.
ANNEXURE A7 TRUE COPY OF THE ORDER DATED 15/05/2012 IN OA 759/2010.
ANNEXURE A8 PHOTOCOPY OF THE ORDER DATED 04/09/2012 IN OA 897/2011.
ANNEXURE R1 TRUE COPY OF ORDER F.NO.A-
26017/98/2008-AD.II A DATED 16/09/2009 ISSUED BY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE.
ANNEXURE R2 TRUE COPY OF ORDER F.NO.HRD/CM/175/15/2008-09/324 DATED 06/03/2009.
ANNEXURE R3 TRUE COPY OF CLARIFICATION DATED 14/09/2009 ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE. OP (CAT) Nos.112/2017 & CON.CASES -71- 2025:KER:11125 EXHIBIT P1. TRUE COPY OF THE OA NO.233/2013 DATED 28.08.2015, FILED BY THE RESPONDENT.
EXHIBIT P2. TRUE COPY OF REPLY STATEMENT DATED 31.05.2013, FILED BY THE RESPONDENT.
EXHIBIT P3. TRUE COPY OF REJOINDER DATED 24.06.2013 FILED BY THE RESPONDENT.
EXHIBIT P4. TRUE COPY OF ADDITIONAL REPLY STATEMENT FILED BY THE RESPONDENTS.
EXHIBIT P5. TRUE COPY OF THE ORDER IN O.A.NO.233 OF 2013 DATED 20.08.2015 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.