Central Administrative Tribunal - Kolkata
Srikant Kumar Mohapatra vs Central Board Of Indirect Taxes And ... on 3 November, 2025
1 O.A. 350/01154/2025
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH, KOLKATA
No. O.A. 350/01154/2025 Heard on: 22.09.2025
Date of order: 03.11.2025
Present : Hon'ble Ms. Urmita Datta (Sen), Judicial Member
Hon'ble Mr. Anindo Majumdar, Administrative Member
1. Srikant Kumar Mohapatra
2. Abani Bhusan Das
3. Abhijit Bhattacharya
4. Achintya Kumar Gupta
5. Adhir Baran Bardhan
6. Adhir Ranjan Mallick
7. Aloke Gangopadhyay
8. Amal Krishna Biswas
9. Amalendu Chakraverty
10. Amartya Kumar Ghosh
11. Amelraj Susai Manickam
12. Amitava Bandyopadhyay
13. Ananda Biswas
14. Anandamoy Ghosal
15. Anna Rani Kar
16. Anupam Barua
17. Anuradha Banerjee
18. Arabinda Das
19. Arasagalli Thimsetty Laxmikanth
20. Arati Chaudhuri
21. Ardhendu Bhadra
22. Arup Thakurta
23. Arvind Maniklal Bamb
24. Ashis Sadhukhan
25. Ashoke Kumar Mullick
26. Asim Kumar Datta
27. Asis Chandra Datta
28. Asit Kumar Chakraborty
29. Asit Kumar De
30. Asok Kumar Mitra
31. Asoke Kumar Bhadra
32. Badal Bhattacharyya
33. Banshidhar Biswal
34. Basabendra Chattopadhyay
35. Bhakta Das Biswas
36. Bhanu Sankar Mukhopadhyay
37. Bharati Talukdar
38. Bholanath Dasgupta
39. Bibek Kumar Sen
40. Birendra Kumar Das
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
Foxit PDF Reader Version: 2024.3.0
2 O.A. 350/01154/2025
41. Birsa Tirkey
42. Bishwanath Roy Choudhury
43. Biswajit Das
44. Biswanath Mandal
45. Chanchal Kumar Bhattacharya
46. Chandi Charan Patra
47. Chandra Nath Sardar
48. Chandrasekhar Sengupta
49. Chetan Lama
50. Chiranjit Mukherjee
51. Dawa Norbu Lama
52. Debabrata Roy
53. Debjani Roy
54. Debojit Bose
55. Dibyendu Chatterjee
56. Dilip Kumar Das
57. Dipa Sen
58. Dipti Bandyopadhyay
59. Durgapada Roychoudhury
60. Gangesh Chakraborty
61. Gopal Mondal
62. Gora Chand Das
63. Jitendra Kumar Singh
64. Kajal Krishna Bhadra
65. Kalichanda Somaiah Prasad
66. Kalyan Kumar Samaddar
67. Kamal Krishna Pal
68. Kanan Bala Pal
69. Khusi Datta
70. Kripal Kanti Biswas
71. Kushal Banerjee
72. Lakshmi Narayan Dey
73. Manabendra Nath Roy Chowdhury
74. Mani Bhusan Bal
75. Manideepa Sarkar
76. Manik Lal Roy
77. Manju Bhowmick
78. Manoj Kumar
79. Mihir Kanti Kar
80. Mihir Ranjan
81. Mukunda Chandra Marndi
82. Mushtaq Ahmed
83. Nibir Chakraborty
84. Nilanjan Pan
85. Nitish Chakraborty
86. Nripendranath Chakraborty
87. Papia Ghosh
88. Paramjit Kaur Bhattacharya
89. Prabhakar Bhattacharya
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
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3 O.A. 350/01154/2025
90. Prabir Kumar Chakraborty
91. Pradip Kumar Bhowmik
92. Pramiti Ranjan Bhuyan
93. Pramod Narain Bhatnagar
94. Pran Gopal Pal
95. Pranab Sengupta
96. Prithviraj Chowdhury
97. Radhika Prosad Majumder
98. Rakesh Deepak
99. Ratan Kumar Sengupta
100. Ruby Mallick
101. Salil Kumar Gupta
102. Samir Bandyopadhyay
103. Samir Kanti Das
104. Samir Kumar Ghosh
105. Samir Ranjan Bhattacharyya
106. Sanat Kumar Sarkar
107. Sandip Kumar Bose
108. Sandip Routh
109. Sankar Roy
110. Sarat Chandra Ratho
111. Shyamal Kumar De
112. Sisir Kumar Ghosh
113. Soumendra Nath Mitra
114. Soumyajit Bhowmick
115. Sourendra Bhattacharya
116. Sribash Chandra Saha
117. Srikanta Sahoo
118. Subhalaxmi Bhuyan
119. Subhas Chandra Das
120. Subhas Narayan Roy
121. Subhash Chandra Ghosh
122. Subhrabrata Chattaraj
123. Subir Kumar Mukherjee
124. Subrata Pal
125. Sujan Kumar Mukherjee
126. Sumanta Kumar Mitra
127. Tapan Kumar Bhattacheryya
128. Sukbir Singh Ahuja
129. Manoj Kumar
130. Sunil Kumar Bishnu
131. Swapan Kumar Datta
132. Swapna Ganguly
133. Tapan Kumar Bhattacharjee
134. Tarun Kanti Ghosh
135. Tushar Kumar Bandyopadhyay
136. Sheo Shankar Mahli
137. Ajit Kumar Chattopadhyay
138. Abhay Ranjit Ekka
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
Foxit PDF Reader Version: 2024.3.0
4 O.A. 350/01154/2025
139. Achinta Kumar Biswas
140. Amrendra Kumar Jha
141. Anirban Dasgupta
142. Ashok Kumar Shukla
143. Bappa Ditya Banerjee
144. Bijaya Chandra Dash
145. Deepa Sharma Ray
146. Dipankar Marik
147. Dipen Biswas
148. Manoj Kumar Mishra
149. Melvyn Probir Toppo
150. Nand Kishor Rai
151. Pravin Kumar Agrawal
152. Prince Killa Salkar Guria
153. Prodip Kumar Joardar
154. Rajat Ghosh
155. Ram Pal Singh
156. Shyamal Mondal
157. Sovon Kumar Mandal
158. Subrata Das
159. Suranjan Kumar Biswas
160. Sushil Lepcha
161. Tapobrata Banerjee
162. Arati Sarkar
163. Aruna Chatterjee
164. Chitra Sarkar
165. Deepa Sarkar
166. Manju Rani Biswas
167. Putul Indu
168. Rumki Chakraborty
169. Santwana Paramanick
170. Sharmila Som
171. Sumitra Bose
172. Sunit Kaur
173. Veena Ganapathy
174. Gouri Lahiri
..... Applicants
- VERSUS-
1. Union of India, service through the Secretary to the
Government of India, Ministry of Finance, Department of
Revenue, North Block, New Delhi-110001.
2. The Secretary, Ministry of Finance, Department of
Expenditure, North Block, New Delhi-110001.
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
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5 O.A. 350/01154/2025
3. The Chairman, Central Board of Indirect Taxes & Customs
(CBIC), North Block, New Delhi-110001.
4. The Joint Secretary (Customs), Ministry of Finance,
Department of Revenue, North Block, New Delhi-110001.
5. The Chief Commissioner of Customs, Kolkata Zone,
Custom House, 15/1, Strand Road, Kolkata-700001.
6. The Principal Commissioner of Customs (Airport &
Administration), Custom House, 15/1, Strand Road, Kolkata-
700001.
7. The Principal Commissioner of Customs (Port), Custom
House, 15/1, Strand Road, Kolkata-700001.
8. The Principal Commissioner of Customs (Preventive), West
Bengal, Custom House, 15/1, Strand Road, Kolkata-700001.
9. The Principal Chief Commissioner, CGST & CX, Kolkata
Zone, GST Bhawan, 180, Shantipally, Rajdanga Main Road,
Kolkata-700107.
10. The Commissioner of GST & CX, Kolkata South
Commissionerate, GST Bhawan, 180, Shantipally, Tollugunj
Division, 3rd Floor, Rajdanga Main Road, Kolkata-700107.
11. The Commissioner of GST & CX, Kolkata North
Commissionerate, GST Bhawan, 180, Shantipally, Rajdanga
Main Road, Kolkata-700107.
12. The Commissioner of CGST and Central Excise, Howrah
Commissionerate, 15/1, Strand Road, Custom House,
Kolkata-700001.
13. The Commissioner of CGST and Central Excise, Haldia
Commissionerate, 15/1, Strand Road, Custom House,
Kolkata-700001.
14. The Principal Commissioner, Bolpur CGST
Commissionerate, GST Bhawan, Nanoor Chandidas Road,
Sian, Bolpur, District-Birbhum-West Bengal-731204.
15. The Commissioner, Audit-II, CGST & CX, Kolkata, Floor-
5, Bamboo Villa, 169, AJC Bose Road, Kolkata-700014.
16. The Principal Director General, Directorate General of
Vigilance, Indirect Taxes & Customs, 1 and 2nd Floors, Hotel
Samrat, Chanakyapuri, Kautilya Marg, New Delhi-110021.
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
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6 O.A. 350/01154/2025
17. The Principal Additional Director General, Directorate
General of Vigilance, Indirect Taxes & Customs, East Zonal
Unit, C.R. Building, Bamboo Villa, 4th Floor, 169, AJC Bose
Road, Kolkata-700014.
18. The Chief Commissioner, Customs and Central Tax,
Visakhapatnam Zone, 1st Floor, GST Bhawan, Port Area,
Vishakhapatnam-530035.
19. The Principal Commissioner, Customs and Central Tax,
Visakhapatnam Central GST Commissionerate, GST Bhawan,
Port Area, Vishakhapatnam-530035.
20. The Director General, Directorate General of Systems &
Data Management, Customs, Central Excise and GST, 4th &
5th Floors, Hotel Samrat, Chanakyapuri, Kautilya Marg, New
Delhi-110021.
21. The Chief Commissioner of Customs (Preventive), Patna
Zone, Central Revenue Building, 4th Floor, Bir Chand Patel
Path, Patna-800001.
22. The Commissioner of Customs (Preventive), Uttar Pradesh
& Uttarakhand, Apratyaksh Kar Bhawan, 7th Floor, Vibhuti
Khand, Gomti Nagar, Lucknow-226010.
23. The Director General of the Directorate General of
Performance Management (DGPM), 5th and 6th Floor, Drum
Shaped Building, I.P. Bhawan, New Delhi-110002.
24. The Additional Director General of the Directorate General
of Performance Management (DGPM), 169, A.J.C. Bose Road,
C.R. Building, 4th Floor, Kolkata-700014.
25. The Commissioner of CGST and Central Excise, Howrah
Commissionerate, 15/1, Strand Road, Custom House,
Kolkata-700001.
26. The Director General of NACIN, NACIN Campus,
Palasamudram Gorantla Mandalam, Sri Satya Sai District,
Andhra Pradesh-515251.
27. The Principal Additional Director General, NACIN ZTI, P-
27, C.I.T. Scheme VIII (M), Bidhan Nagar Road, Kolkata-
700067.
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65=
133598026844054409pZp0Sk77DU2VN1,
Shantanu Phone=
495dab51bd16f95eab3873746237af9545f09bb41
43baf81a658d7fbc937c888, PostalCode=712223,
S=West Bengal, SERIALNUMBER=
1d3af0fbe8dee56095510835a714afdf51d7f6d80c
Pramanik
4812359eaee8938da0637e, CN=Shantanu
Pramanik
Reason: I am the author of this document
Location:
Date: 2025.11.06 09:22:13-08'00'
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7 O.A. 350/01154/2025
28. The Principal Chief Commissioner, Office of the Chief
Commissioner of CGST & C. Ex., Mumbai Zone, GST Bhavan,
115, GST Bhavan, M.K. Road, Churchgate, Mumbai-400020.
29. The Chief Commissioner of Central Excise & Customs,
Pune Zone, Ice House, 41/A, Sassoon Road, Opp. Wadia
College, Pune - 411001.
30. The Commissioner of Customs, Goa, Customs House,
Marmagoa Harbour, Vasco Da Gama, Goa-403803.
31. The Principal Commissioner, Central GST & CX, Ranchi,
5A, Central Revenue Building, Ranchi, Jharkhand-834001.
32. The Principal Director General, DGGST, 8, Bhikaji Cama
Place, 5th Floor, MTNL Building, New Delhi-110066.
33. The Additional Director General, Directorate of Revenue
Intelligence, Kolkata Zonal Unit, CBC-93, International
Financial Hub, Action Area-CBD, New Town, Kolkata-700161.
34. The Addl. Director General, Directorate General of
Taxpayer Service, CBIC, Kolkata Zonal Unit, 3rd & 8th Floor,
GST Bhawan, 180, Shantipally, Rajdanga Main Road,
Kolkata-700107.
.... Respondents
For the Applicants : Mr. Arpa Chakraborty, Counsel
For the Respondents : Mr. V. Kundalia, Counsel
Ms. S. Sinha, Counsel
ORDER
Per Ms. Urmita Datta (Sen), Judicial Member:
The instant Original Application has been filed by the applicants under Section 19 of the Administrative Tribunals Act, 1985 praying for the following reliefs:-
"a) An Order do issue directing the respondents to act and proceed in accordance with the provisions of law;
b) An Order do issue quashing and/or setting aside the Office Order being F. No. A-26017/50/2025-Ad.IIA dated 04.08.2025 issued on behalf of respondent No. 3;
c) An Order do issue quashing and/or setting aside the Office Orders dated 16.06.2025, 29.07.2025 and 06.08.2025 issued by the respondent Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 8 O.A. 350/01154/2025 Board to the extent of extending the benefit of granting notional benefit of enhanced pay scales with respect to the Inspectors / Examiners / Preventive Officers and Appraisers/Superintendents with effect from 01.01.1996 on 'in personam' basis;
d) An Order do issue directing the respondents to extend the benefit of the solemn Order dated 09.02.2024 passed by the Hon'ble Hyderabad Bench of the Hon'ble Central Administrative Tribunal in O.A. No. 1089/2019 and 10 other Original Applications affirmed by the Solemn Order and Judgment dated 09.08.2024 passed by the Hon'ble High Court for State of Telengana in Writ Petition No. 10490/2024 affirmed by the Solemn Order dated 28.02.2025 and other referred judicial pronouncements on the issue to each individual applicant and thereby to fix/re-fix the pay and/or pension and/or family pension of the applicants (as the case may be) after granting and paying the applicants replacement scales for Inspectors/Examiners/Preventive Officers and/or Appraisers/Superintendents on notional basis from 01.01.1996 with all consequential benefits including arrears of pay, consequential revision of pay and/or pensionary benefits and arrears thereof at an earliest;
e) An Order do issue directing the respondents to show-cause as to why the action of the respondents in giving the benefit of Officers and the replacement scales for Inspectors/Examiners/Preventive Officers and Appraisers/Superintendents under respondent Board with effect from 21.04.2004 vide Office Memorandum No. F. No. 6/37/98-IC dated 21.04.2004 instead of 01.01.1996 will not be quashed and on causes being shown, if any, make the Rule absolute;
f) To grant all consequential benefits;
g) To grant Costs and incidentals;
h) Certify and transmit the entire records and papers pertaining to the applicant's case so that after the causes shown thereof conscionable justice may be done unto the applicant by way of grant of reliefs as prayed for in (a), (b), (c), (d) and (e) above;
i) Any other order or orders as the Hon'ble Tribunal deems fit and proper."
2. Brief facts of this case are as under:-
(a) The applicants and spouses of applicant Nos. 162 to 173 were appointed mostly as Inspectors of Customs on different dates prior to 01.01.1996 in the then existing scale of pay of Rs.1640-Rs.2900 which was subsequently revised to Rs.2000-3200 and thereafter to Rs.5500-
9000 (as per recommendation of Vth CPC). Subsequently they were promoted to the posts of Superintendent, Assistant Commission, Deputy Commissioner and Joint Commissioner in Central Excise (now Central GST) and Customs working under the Central Board of Indirect Tax and Customs. Some of them are either working or retired from the posts of Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 9 O.A. 350/01154/2025 Superintendent / Inspector / Appraiser / Examiner / Preventive Officer under the CBDT & Customs.
(b) After implementation of the Vth CPC w.e.f. 01.01.1996, parity between the Inspectors of CBI/IB and the Inspectors of Central Excise & Customs which had existed till the time of IVth CPC was disrupted and it significantly affected all the promotional posts in the hierarchy viz. Superintendents and Assistant Commissioners in the matter of scale of pay.
(c) The pay scale of the Inspectors in the Department prior to 1996 was on par with similar posts in the organized Accounts Department i.e, Senior Accounts Officer, Comptroller & Auditor General Department, Divisional Accountant, Labour Department, Section Officer, Central Secretariat Staff (CSS) Department, Assistant Grade, Railway Department, Accounts Staff, Income Tax Department, which were classified as Grade-C Non-Gazetted prior to 1996.
(d) Pursuant to the Vth Central Pay Commission in the year 1996, all the posts similar to the posts of Inspector of Central Excise & Customs Department were placed in the pay scale of Rs.5500-175-9000/- as a result of which the parity between the Inspectors of CBI/IB and the Inspectors of Central Excise and Customs which had existed prior to 01.01.1996 was disrupted and it significantly affected all the promotional posts in the hierarchy viz. Superintendents and Assistant Commissioners in the matter of scale of pay.
(e) All India Federation of Central Excise Officers Association had filed O.A.No.45 of 1992 and O.A.No. 63 of 1997 before the Guwahati Bench of this Tribunal seeking payment of revised pay scales. The Central Administrative Tribunal, Guwahati Bench vide orders dated 19.01.2001 in O.A.No.45 of 1992 and O.A.No. 63 of 1997 held that there was hostile Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 10 O.A. 350/01154/2025 discrimination in pay scales between the posts of Senior Auditors in IA & AD Department and the Assistants of Central Secretariat Staff (CSS) and directed to grant pay scale of Rs.1640-2900 (pre-revised), corresponding to revised pay scale of Rs.5500-9000/- The said order was challenged by the Department before the High Court of Guwahati and the Hon'ble High Court of Guwahati had confirmed the said order vide order dated 16.09.2022.
(f) Thereafter, the Secretaries of Expenditure, Joint Secretary (P) and OSD of Implementation Cell decided to grant higher grades on notional basis w.e.f. 01.01.1996 with actual payments being made prospectively in terms of formulation approved by the Group of Ministers for the Accounts Staff of Railways. Accordingly an Official Memo dated 28.02.2003 upgrading the pay scale of Senior Auditors notionally w.e.f. 01.01.1996 and actual payment w.e.f. 19.02.2003 was issued. Thus, the pay scale of Assistants of CSS, who were in the pay scale of Rs.1640- 2900/- (pre-revised) was enhanced to Rs.6500-10500/-w.e.f. 01.01.1996 notionally and effectively from 19.02.2003. The above benefit was notionally extended to w.e.f. 01.01.1996 uniformly to all posts, which were on par with Section Officer, but the actual date of payment varied from Department to Department.
(g) The Government of India, Ministry of Finance, Department of Expenditure had considered the matter and upgraded the pay scales of the posts under CBDT and CBEC under the Department of Revenue vide Order dated 21.04.2004 (Annexure A/1), whereby the existing pay scales of the posts of Income Tax Inspector, Inspector (Central Excise), Examiner (Customs) and Preventive Officer (Customs) were revised from 5500-9000 to 6500-10500 and the pay scales for the posts of Income Tax Officer, Appraiser (Central Excise), Superintendent (Central Excise), Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 11 O.A. 350/01154/2025 Superintendent (Customs Preventive) were revised from Rs.6500-10500 to Rs.7500-12000 with immediate effect i.e. from 21.04.2004, whereas the officers serving in other Central Government Departments on similar capacity were given such benefits retrospectively w.e.f. 01.01.1996. This invited series of litigations in various benches of Central Administrative Tribunal and also in Hon'ble High Courts.
(h) The Inspector's Association of the Income Tax Department filed O.A.No.86 of 2008 before the Central Administrative Tribunal, Mumbai Bench seeking notional fixation of enhanced pay scale w.e.f. 01.01.1996, which was allowed vide order dated 17.01.2012 by directing the respondents therein to give necessary instructions for fixing the notional date of implementation w.e.f. 01.01.1996 and pay the arrears of salary.
(i) Thus, the applicants herein have claimed that they or their late husband being Inspectors in the Central Excise Department and being affected by the very same Office Memorandum dated 21.04.2004 are also entitled for notional pay fixation w.e.f. 01.01.1996 being the similarly situated persons with the applicants in the aforementioned O.A.No.86 of 2008. However, despite the decision of the Central Administrative Tribunal, Mumbai Bench in O.A.No.86 of 2008, the respondent authorities in the said O.A. vide Order dated 28.12.2018, informed that the Department of Expenditure did not agree for ante-dating the effective date of upgraded pay scale from 1996, at least for notional benefit.
(j) Aggrieved by the order dated 28.12.2018, the applicants in O.A.No.86 of 2008 and some others had approached the Central Administrative Tribunal, Hyderabad Bench at Hyderabad by filing O.A.No.1089 of 2019 and batch. The Tribunal vide common order dated 09.01.2024 allowed the said OAs by directing the respondents to grant enhanced pay scale of Inspectors/ Superintendents in the Central Tax and Customs Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 12 O.A. 350/01154/2025 Department from 01.01.1996 notionally to all the applicants with consequential arrears.
(k) In the meantime, some other applicants, who were similarly situated and circumstanced had filed O.A.397 of 2009 before Calcutta Bench of this Tribunal, wherein order was issued in favour of the applicants. Challenging the said order of this Tribunal the respondents of the said O.A. had approached the Hon'ble High Court at Calcutta by filing W.P.C.T. 21 of 2015, which was disposed of on 03.05.2023 (Annexure A/2) by directing the Union of India to constitute a Special Anomaly Committee to decide the issue. Pursuant to the said order of the Hon'ble High Court at Calcutta, an Anomaly Committee was constituted, who had considered the matter and recommended enhanced pay scale notionally w.e.f. 01.01.1996 and actually w.e.f. 21.04.2004, which was accepted by the Government of India vide CBDT's letter dated 22.09.2023 (Annexure A/3).
(l) However, aggrieved by the common order dated 09.01.2024, the respondents of the O.A.No.1089 of 2019 and batch approached Hon'ble Telangana High Court, Hyderabad by filing Writ Petition No.10490 of 2024, which was disposed of vide Order dated 09.08.2024. Relevant portion of the said Order reads as under:-
"24. In the light of the above discussion, this Court is of the considered opinion that once a special Anomaly Committee was constituted in CBDT pursuant to the orders of Kolkata High Court and based on the recommendations of the said Committee, when it was implemented retrospectively w.e.f. 01.01.1996 in the CBDT, there is no need to constitute separate Special Anomaly Committee for the CBIC again since the Department of Revenue being the common for both the CBDT and CBIC.
Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
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25. Further, as per the Office Memorandum dated 06.02.1998, there will be two level Anomaly Committees, National and Departmental. The National Anomaly Committee deals with the common to two or more Departments and in respect of the common categories of employees; and that Departmental Anomaly Committee will deal with the Anomalies pertaining to exclusively to the Department concerned and therefore, CBDT and CBIC being two separate boards under the same Department of Revenue, the recommendations of Special Anomaly Committee constituted pursuant to directions of Hon'ble High Court of Kolkata in W.P.(CT)No.21 of 2015 have to be applied to the entire Department.
26. In view of the above discussion, this Court is of the considered opinion that the Tribunal had rightly allowed the O.A.No.1089 of 2019 and batch vide order dated 09.01.2024 directing the petitioners herein to grant enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996 notionally to the respondents along with consequential arrears. The petitioners failed to point out any illegality or irregularity in the impugned order, therefore, this Court is not inclined to interfere with the impugned order passed by this Tribunal.
27. The Writ Petition fails and is accordingly dismissed. There shall be no order as to costs."
The aforesaid judgment was further upheld by the Hon'ble Supreme Court in S.L.P. (Civil) No.59005/2024 vide Order dated 09.10.2024. Thus, the Order passed by the Hyderabad Bench of this Tribunal in O.A.No. 1089 of 2019 has attained finality. Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
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(m) The applicants in the instant O.A., being similarly situated and circumstanced with the applicants in the aforementioned cases, had filed representations to the authorities concerned praying for notional fixation of their pay scale w.e.f. 01.01.1996 and actual fixation from 21.04.2004 as accepted by the Government of India vide the aforementioned CBDT's letter dated 22.09.2023, but their case was rejected by the respondents.
Hence this O.A.
3. Learned Counsel for the respondents has refuted the claim of the applicants in the following manner:-
(a) The applicants are not entitled to any relief based on the aforesaid cases as referred to above as they chose to remain silent/ fence sitters for a considerably long period after the cause of action arose. Therefore, this O.A. should be barred by limitation. Moreover, their pay scale was revised vide policy decision dated 21.04.2004 in which severe financial implications were involved and as per the law laid down by the Hon'ble Apex Court, courts/Tribunals should refrain themselves from interfering in economic policies of the Government. Therefore, the applicants' prayers are not tenable.
(b) Further, the issue of upgradation of pay scale of Superintendents/Inspectors working in CBDT and CBEC was considered in detail by the authorities in consultation with the Department of Expenditure and it was a policy decision by the Government of India to upgrade the pay scales of the Inspectors and Superintendents or their equivalents working in CBDT and CBEC w.e.f. 21.04.2004 vide O.M. issued on 21.04.2004(Annexure A/1) and not from 01.01.1996.
(c) It is true that several litigations were filed before different benches of this Tribunal and also before the Hon'ble High Courts such as Bombay High Court, Telangana High Court and the High Court at Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 15 O.A. 350/01154/2025 Calcutta on the same issue and orders were passed in favour of the employees concerned but all these orders were passed in personam including the order of the Hon'ble High Court at Calcutta dated 03.05.2023 in W.P.C.T. 21 of 2015. Since the present applicants were not parties in those matters, they could not be granted benefit of the subsequent decision of the Government of India vide letter dated 22.09.2023.
(d) The issue was once again examined by the Department of Expenditure but they did not agree to extend the benefit of enhanced pay scale to the officers of CBIC with retrospective effect from 01.01.1996 and issued an Office Order dated 25.07.2023. However, the Government of India had extended the benefit of enhanced pay scale only to those officers who had approached the Tribunals and also the Hon'ble High Courts.
(e) The principle of equal pay for equal work is not applicable to this case as the Expert Body during implementation of the Report of Vth CPC opined that the nature of work of the officers of CBDT and CBEC is different from that of the officers of CBI and Police. The matter was further considered in the VIth CPC and rejected by the Expert Body which was reflected in Para 7.15.16 of the VIth CPC's Report. Therefore, these applicants have no right to claim parity with the officers of CBI and Police.
(f ) The respondents have also stated that in case the Tribunal decides to extend any relief to the applicants, arrear payment should be restricted to three years prior to filing of this O.A. in accordance with the settled law of the land and not with effect from 01.01.1996.
4. Heard Learned Counsel for both sides and perused the pleadings and documents placed on record.
Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
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5. The short question to be decided in this O.A. is whether the applicants can be granted the benefit of notional pay fixation w.e.f. 01.01.1996 and actually w.e.f. 21.04.2004.
6. At hearing, Learned Counsel for the applicants has reiterated the aforementioned facts as stated in Para 2 of this order and vociferously argued that the contentious issue i.e. the benefit of enhanced pay scale notionally w.e.f. 01.01.1996 and actually w.e.f. 21.04.2004 is not more res integra in view of the following judgments and developments:-
a) Hon'ble Telengana High Court's Order, dated 09.08.2024 in W.P. No. 10490/2024.
(b ) Hon'ble Supreme Court's Order, dated 28.02.2025 dismissing the SLP, arising out of Hon'ble Telengana High Court's Order dated 09.08.2024.
(c) Hon'ble Calcutta High Court's Order, dated 19.03.2025 in W.P.C.T. No. 6 of 2025, arising out this Hon'ble Tribunal's Order, dated 23.01.2024 in O.A. No. 114 of 2024.
(d) Hon'ble Calcutta High Court's Order, dated 07.04.2025 in W.P.C.T. No. 49 of 2025, arising out of this Hon'ble Tribunal's Order, dated 16.04.2024 in O.A. No. 453 of 2024
(e) CBDT's letter, dated 17.05.2025 in implementation of Order of Hon'ble Kerala High Court dated 16.01.2024 passed in OP (CAT) No. 01/2023 and in connected cases "in personam".
(f) CBDT's letter, dated 18.06.2025 for extension of such benefit to the petitioners before Bombay High Court in W.P. No. 9649 of 2012.
(g) CBIC's letter dated 25.06.2025, which shows consultation with DoE for implementation of Hon'ble Bombay High Court Judgment, dated 09.08.2024 in W.P. No. 10490 of 2024 in the face of dismissal of SLP vide Hon'ble Supreme Court's Order dated 28.02.2025. Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
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7. Learned Counsel for the applicants has brought on record a letter dated 04.09.2025, wherefrom it appears that some employees had approached the C.A.T., Chandigarh Bench on the similar issue. In Para 2 of the said letter dated 04.09.2025, it has been stated that the matter was examined in consultation with nodal Ministry and vide letter dated. 27.08.2025 directions had already been issued for implementation of orders of this Tribunal in O.A.No.363/2023 and O.A.No.392/2024 on 'in-
personam' basis, not to be quoted as precedent referred to above. Accordingly, it was requested to implement the Court Orders passed by Chandigarh Bench of this Tribunal in respect of O.A.No.669/2023, O.A.No.1369/2022 and O.A.No.66/2023 also on 'in personam basis' and not to be quoted as precedent in respect of the applicants only, subject to condition that the zone(s) must ensure that the judgments in the above mentioned cases are similar to the judgment/order dated 09.01.2024 passed by C.A.T, Hyderabad Bench and upheld by Hon'ble High Court for the State of Telangana at Hyderabad, against which SLP was dismissed. A compliance report was also directed to be filed before the appropriate judicial forum under intimation to the Board. A copy of the letter dated 27.08.2025 has also been enclosed with the letter dated 04.09.2025, wherefrom it appears that the same decision was communicated to the CGST Chandigarh Zone/CGST Calcutta Zone, CGST Bhopal Zone, CGST Delhi Zone.
8. So far as the delay and laches in approaching the court is concerned, it has been stated by the applicant that pay fixation is a recurring cause of action in terms of the propositions of the Hon'ble Supreme Court. We find that in this matter several litigations were filed before various judicial forums and after prolonged litigations, a Special Anomaly Committee constituted as per judgment of the Hon'ble High Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 18 O.A. 350/01154/2025 Court At Calcutta dated 03.05.2023 in W.P.C.T.No.21 of 2015 submitted its report only on 22.09.2023, whereafter the applicants have approached this Tribunal claiming the similar benefits as granted to other similarly situated employees.
9. From perusal of the aforementioned letters dated 27.08.2025 and 04.09.2025, it is clear that all the orders passed by various Hon'ble Courts on the issue had already been implemented by the respondents in 2025 itself on in personam basis. Therefore, the contention of the respondents regarding limitation is not applicable.
10. On the other hand, Learned Counsel for the respondents has referred to some judgments passed by the Hon'ble Supreme Court and contended that the claim of the applicants is not tenable in view of the law laid down in the following cases:-
(i) State of Uttar Pradesh & Others Vs. Arvind Kumar Srivastava and Others reported in (2015)1 SCC 347;
(ii) Union of India & Others Vs. Tarsem Singh reported in (2008)8 SCC 648;
(iii) State of Madhya Pradesh & Others Vs. Yogendra Shrivastava reported in (2010)12 SCC 538;
(iv) Asger Ibrahim Amin Vs. Life Insurance Corporation of India reported in (2016)13 SCC 797;
(v) Rushibhai Jagdishbhai Pathak Vs. Bavnagar Municipal Corporation reported in (2022) 18 SCC 144;
(vi) Punjab State Cooperative Milk Producers Federation Limited & Another Vs. Balbir Kumar Walia & Others reported in (2021)8 SCC 784;
(vii) State of Maharashtra & Another Vs. Bhagwan & Others reported in (2022)4 SCC 193.
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 19 O.A. 350/01154/2025 We find that the judgment of State of Uttarpradesh Vs. Arvind Kumar Srivastava and Others was passed by the Hon'ble Supreme Court in favour of the applicant, wherein it was held that "........normal rule is that when a particular set of employees is given relief by court, all other identically situated persons should be treated alike by extending same benefit since not doing so would amount to discrimination and be violative of Art. 14 of the Constitution."
The judgment of Hon'ble Apex Court in Tarsem Singh (supra) is not applicable to the instant case, which is related to limitation. In this judgment, it has been observed that "Continuing wrong is a single wrong causing continuous injury and recurring /successive wrong on the other hand occurs periodically giving rise to distinct and separate cause of action". It has further been stated that "An exception to this principle is however the cases of continuing wrong which can be entertained despite delay but arrears should have been restricted to three years prior to filing of writ petition". Similar view was taken by the Hon'ble Supreme Court in Rushibhai Jagdishbhai Pathak Vs. Bavnagar Municipal Corporation that the applicants would be entitled to get arrears only for three years prior to the date of filing of writ petitions. These judgments are distinguishable from the instant O.A. since in this case there was a continuous cause of action and the respondents have implemented the judgments of various courts in 2024 and 2025. The judgment of Hon'ble Supreme Court in State of Madhya Pradesh & Others Vs. Yogendra Shrivastava is related to a completely different issue.
The next judgment of the Hon'ble Supreme Court in Asger Ibrahim Amin Vs. Life Insurance Corporation of India is related to the point of delay, which does not apply to the instant O.A. for the reasons already stated Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 20 O.A. 350/01154/2025 above. The subject matters of other two judgments of the Hon'ble Supreme Court as referred to by the Learned Counsel for the respondents i.e. Punjab State Cooperative Milk Producers Federation Limited & Another Vs. Balbir Kumar Walia & Others and State of Maharashtra & Another Vs. Bhagwan & Others are completely different from the subject matter in the instant O.A., therefore, those judgments are not applicable to this case.
11. The Hon'ble Supreme Court in State of Karnataka & Others vs. C. Lalitha reported in (2006) 2 SCC 747 held in Para 29 that "Service jurisprudence evolved by this Court from time to time postulates that all persons similarly situated should be treated similarly. Only because one person has approached the court that would not mean that persons similarly situated should be treated differently." Therefore, it is a settled law that once a benefit has been granted to a set of employees, the same benefit has to be extended to other similarly placed persons.
12. In the instant case, it is established that the decision to upgrade the pay scales of Inspectors of Customs and Superintendents and other equivalent posts was taken based on the report of the Vth CPC, which was given effect from 01.01.1996. The counterparts of the applicants under the same Ministry as well as in other departments such as Railway Accounts and Postal Accounts etc. had successfully received the benefits of upgraded pay scales w.e.f. 01.01.1996, whereas the applicants had not been given the same benefits from the said date for the reasons best known to the respondents.
13. In the light of the referred judicial pronouncements as well as the recommendation of the Special Anomaly Committee, it is evident that denial of retrospective application of the revised pay scales for the applicants, who are similarly situated with the officers of other Digitally signed by Shantanu Pramanik DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
Date: 2025.11.06 09:22:13-08'00' Foxit PDF Reader Version: 2024.3.0 21 O.A. 350/01154/2025 departments constitutes a violation of the principles of equality and fair treatment under Article 14 of the Constitution of India. Hon'ble High Courts and Hon'ble Supreme Court have time and again emphasized the necessity for uniform application of benefits across similarly situated employees, mitigating the inequity that arises when distinct treatments are applied arbitrarily. In the present case we find that the recommendations made by the Special Anomaly Committee for fixation of the applicants' pay scales underscore this necessity for equitable treatment.
14. In view of the foregoing discussions, we are of the view that the various orders passed by Hon'ble Courts as referred to hereinabove are the judgment in Rem, which are applicable to all the similarly circumstanced employees including the applicants in the present O.A. and such judgments cannot be treated 'in personam'.
15. Accordingly, the impugned letter dated 25.07.2023 is quashed and set aside. Respondents are directed to extend the benefits of fixation of pay to the applicants in the scale of Rs.6500-10500/- and Rs.7500- Rs.12000/- w.e.f. 01.01.1996 on notional basis and w.e.f. 21.04.2004 on actual basis with all consequential benefits as ordered vide F.No.C- 18011/ASHIS CHAKRABORTY/2009 VNL/4743, dated 22.09.2023 including arrears of pay within a period of four months from the date of receipt of a copy of this order after verifying the date of joining of individual applicant/deceased employee.
16. With the aforesaid observations and directions, the O.A. stands disposed of. No order as to costs.
(Anindo Majumdar) [Urmita Datta (Sen)]
Administrative Member Judicial Member
sp
Digitally signed by Shantanu Pramanik
DN: C=IN, O=Personal, T=6283, OID.2.5.4.65= 133598026844054409pZp0Sk77DU2VN1, Shantanu Phone= 495dab51bd16f95eab3873746237af9545f09bb41 43baf81a658d7fbc937c888, PostalCode=712223, S=West Bengal, SERIALNUMBER= 1d3af0fbe8dee56095510835a714afdf51d7f6d80c Pramanik 4812359eaee8938da0637e, CN=Shantanu Pramanik Reason: I am the author of this document Location:
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