Central Administrative Tribunal - Mumbai
Kumar S Krishnamurthy vs M/O Finance on 19 June, 2025
1 OA No.210/2020 and
OA No.18/2022
Central Administrative Tribunal
Mumbai Bench: Mumbai
OA No.210/2020
And
OA No.18/2022
Order reserved on: 13.03.2025
Order pronounced on: 19.06.2025
Hon'ble Mr. Justice M.G.Sewlikar, Member (J)
Hon'ble Mr. Santosh Mehra, Member (A)
OA No.210/2020
1. Kumar S Krishnamurthy,
Aged 49 years, son of Shri S Krishnamurthy, Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai, and residing at
Flat No.19, Bldg.No.15, Radha Nagar CHS, Barave Road,
Near Khadakpada, Kalyan(West), Dist. Thane 421301,
email id: [email protected], Cell: 9833651606
2. Ramdas Vanzul,
Aged 59 years, son of Shri Mahadeo Maruti Vanzul,
working as Superintendent of Central Tax, presently posted
at Raigad GST Commissionerate and residing at 403B, Sri
Ganesh Plaza, II, Sector 1, Khanda Colony, New Panvel-
410206. Cell: 9819558518 email:
[email protected]
3. Sheela Dayanandan,
Aged 53 years, daughter of Shri V.A. Asokan, working as
Superintendent of Central Tax, presently posted at Raigad
GST Commissionerate and residing at Flat No.703, Royal
Heights, Plot No.198-199, Sector-21, Kamothe, Navi
Mumbai - 410206. Cell:9820677503
email:[email protected]
2 OA No.210/2020 and
OA No.18/2022
4. Prakash E. Mhalsekar,
Aged 52 years, son of Shri Eknath N Mhalsekar, Working
as Superintendent of Central Tax, presently posted at
Audit-II GST Commissionerate, Mumbai and residing at A-
404, Chandraprabha, Udayshree Road, Bhandup(East),
Mumbai-400 042. Cell: 9819010801,
email:[email protected]
5. Ramesh Goswami,
Aged 50 years, son of late Nepal Chandra Yogi, working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate and residing at Flat
No.501,
Navchetna 'B' wing, Sector III, CGS Colony, Kane Nagar,
Antop Hill, Mumbai-400037.
Cell: 8097216834 email:[email protected]
6. Kalidas Kairamkonda,
Aged 52 years, son of Shri Laxminarayana Kairamkonda,
working as Superintendent of Central Tax, presently posted
at Audit-I GST Mumbai Commissionerate and residing at
504, Nav Chetana-B, Sec-3,CGS Colony, Antop Hill,
Mumbai-400037. Cell: 9892741164, email:
[email protected]
7. Harihar M. Zaavde,
Aged 52 years, son of Shri Motiram Bhaskar Zaavde,
working as Superintendent of Central Tax, presently posted
at Thane Rural GST Commissionerate and residing at
Malkauns, Plot No.21, Vivek Anand Society, Kulgaon,
Badlapur (East)-421503.
Cell: 8097022294,
Email: [email protected],
8. Manish Roy,
Aged 52 years, son of Shri Prakash Chandra Roy, working
as Senior Intelligence officer presently posted at
DRI/Mumbai Zonal Unit, on loan basis from CGST,
3 OA No.210/2020 and
OA No.18/2022
Mumbai Central Commissionerate and residing at 102,
Garden View, Kastur Park, Borivali(W), Mumbai-400092.
Email: [email protected], Cell: 9970824044
9. Niraj R. Rai,
Aged 49 years, son of Shri Ravindranath, working as
Superintendent of Central Tax, presently posted at Mumbai
West CGST Commissionerate, Mumbai and residing at A-
73, Yamuna, Sector-3, Srishti Complex, Mira Road, Distt-
Thane-401107. Email: [email protected], Cell:
9892987200
10. Sandesh V. Dhotre,
Aged 48 years, son of Shri Vijay R. Dhotre, working as
Superintendent of Central Tax, presently posted at Audit-III
GST Mumbai Commissionerate and residing at 301, Pitale
Niwas, Annasaheb Vartak Road, Virar (West), Palghar
401303.
Email: [email protected], Cell:9764299768
11. Rajesh Kumar Sahu,
Aged 49 years, son of Shri Rajendra Prasad Sahu, working
as Superintendent of Central Tax, presently posted at
Audit-I Mumbai GST Commissionerate and residing at B-
1604, Swastik Alps, Brahmand, Thane (West)-400607.
Email: [email protected], Cell: 9869610075
12. Sanjay V Kharat,
Aged 51 years, son of Shri Vishwanath P Kharat, working
as Superintendent of Central Tax, presently posted at Navi
Mumbai GST Commissionerate and residing at A/2,
Ashokanil CHS, Shree Nagar, Wagle Estate, Thane (W)-
400604.
Email: [email protected],
Cell: 9869302303
4 OA No.210/2020 and
OA No.18/2022
13. Sunil Damodaran Pisharody,
Aged 49 years, son of Shri Damodaran. T, working as
Superintendent of Central Tax, presently posted on
deputation in Enforcement Directorate, Mumbai Zone-II
and residing at 602, 4/D, Dreams Complex, Bhandup
(West), Mumbai - 400078. Email:
[email protected], Cell: 9819050149
14. P Sudhir (taken VRS)
Aged 52 years, son of Shri T.V. Achuthan, worked as
Superintendent and taken VRS from Navi Mumbai
Commissionerate, Flat No. 14014, Prestige Lakeside
Habitat,
Varthur Main Road, Gungur,
Bengaluru - 560087. Email:
[email protected], Cell:8369221409
15. Anita Babu N
Aged 52 years, daughter of K.K. Balakrishnan, working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai, and residing at
001, Satlaj, Vasant Complex, Mahavir Nagar,
Kandivili (West), Mumbai 400067. Email:
[email protected],
Cell:9820579465
16. Manish Dinkar Joshi
Aged 52 years, son of Shri Dinkar Govind Joshi Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
17, 2nd Floor, Kotnath Bhuvan, V.P. Road, Mulund West,
Mumbai-400080. Email: [email protected],
Cell:8600168728
17. Radha Aravindakshan
Aged 53 years, wife of Shri K. Aravindakshan Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
5 OA No.210/2020 and
OA No.18/2022
1/C, 303, Dhiraj Dreams, L.B.S. Marg, Bhandup (West),
Mumbai -400078.
Email: [email protected], Cell:7021522995
18. Geetha M. Nair
Aged 53 years, daughter of Shri Gopalkrishnan Nair,
working as Superintendent of Central Tax, presently posted
at GST Mumbai East Commissionerate, Mumbai and
residing at D-301, Saideep 2, Near Vivekanand School,
Sindhi Society, Chembur,
Mumbai-400071.
Email: [email protected], Cell:9819603076
19. Shoba V Iyer,
Aged 50 years, daughter of Shri M.R. Natarajan
working as Superintendent of Central Tax, presently posted
at Audit-I Commissionerate, GST Mumbai and residing at
B-2/101,
Durga Sadan, Bldg. No.10, Tilak Nagar, Chembur,
Mumbai-400089. Email:[email protected],
Cell:9892050100
20. Nalluri Narsimha Rao
Aged 54 years, son of Shri Nalluri Ranga Rao Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at A-
12, High Rise CHS, L.M. Road, Opp. Mary Immaculate High
School, Borivali West, Mumbai-400103.
Email:[email protected], Cell:9920548661
21. Mini P Nelappana
Aged 52 years, daughter of Shri K.V. Thomas, Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
1103/1104, AWING, maple Leaf, Raheja Vihar, Powai,
Mumbai 400072. Email: [email protected],
Cell:9820262128
6 OA No.210/2020 and
OA No.18/2022
22. Kishore Y. Gujaran
Aged 50 years, son of Shri Yellappa Koraga Gujaran,
Working as Superintendent of Central Tax, presently
posted at GST Audit-III Commissionerate, Mumbai and
residing at C-205, New haridas Park, Off B.P.Road, Dahisar
West, Mumbai-400068.
Email: [email protected], Cell:9892837079
23. Meritta Suni,
Aged 51 years, daughter of Shri Thomas Mathew, working
as Superintendent of Central Tax, presently posted at
Marine & Preventive Commissionerate and residing at C-
2/1001, Neelyog Apartments, Pant Nagar, Ghatkopar
(East), Mumbai-400075. Email:
[email protected], Cell:9869805686
24. Rajashree R Shenoy
Aged 52 years, daughter of Shri Prabhakar Vasudev Kamat,
Working as Superintendent of Central Tax, presently
posted at GST Mumbai East Commissionerate, Mumbai
and Residing at B-60, Jalada RBI Officers Quarters, P.
Balu Marg, Prabhadevi, Mumbai-400025 Email:
[email protected], Cell:9892041816
25. Jarene Tharakan
Aged 54 years, son of Shri Tharakan V Mathai, Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at:
1003, Fiona, Hiranandani Estate, Godbunder Road, Thane
(west) - 400607. Email: [email protected],
Cell:9323006347
26. V.M. Jayaprakash,
Aged 53 years, son of Shri V.K. Madhavan,
Working as Superintendent of Central Tax, presently
posted at Audit-I Comissionerate, Mumbai GST and
residing at B-11/304, Silver Tower, Silver Park Complex,
Mira Road (East) 401107,
7 OA No.210/2020 and
OA No.18/2022
Email: [email protected].
Cell:9820086132
27. Rammohan R. Adepu,
Aged 51 years, son of Shri Adepu Ramalingam, working as
Superintendent of Central Tax, presently posted at GST
Mumbai South Commissionerate and residing at 602,
NavChetana-B, Sector-3, CGS Colony, Antop Hill, Mumbai-
400037.
Email: [email protected],
Cell:9867761882
28. Gangadhar T. Kohad,
Aged 52 years, son of Shri Tulshiram Maroti Kohad,
working as Superintendent of Central Tax, presently posted
at Bhiwandi GST Commissionerate and residing at 1/11,
Om Shiv Sadan, Dayal Nagar, Khadakpada, Kalyan(West)-
421301.
Email: [email protected], Cell:9833560687
29. Girish A Sariputra,
Aged 54 years, son of Shri Anand Mahadeo Waghmare,
working as Superintendent of Central Tax, presently posted
at Bhiwandi GST Commissionerate and residing at
Plot No.26, Central Railwaymen's Co-op
Housing Society, Kalyan Road, Dombivili (East) PIN-
421201.Email: [email protected],
Cell:9004693413
30. Nirmal N. Raghani,
Aged 52 years, son of Shri Naraindas T.
Raghani, Working as Superintendent of Central
Tax, presently posted at GST Thane Audit Commissionerate
and residing at A-2/1202, Mohan Pride Co. Hsg. Soc. Ltd.,
Wayale Nagar, Khadakpada, Kalyan(W)-421301.
Email: [email protected],
Cell:9820888570
8 OA No.210/2020 and
OA No.18/2022
31. Keshav Ramchandra Shinde (Retd.)
Aged 60 years, son of Shri Ramchandra Narayan Shinde,
Retired as Superintendent of Central Tax, from GST
Mumbai East Commissionerate, Mumbai and residing at
303, Chandrabhaga, Datar Colony, Bhandup East,
Mumbai-400 042.
Email:[email protected], Cell:9082794410
32. Sanjay Singh Pawar
Aged 53 years, son of Shri Gopal Singh Pawar Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
Bunglow No.6, Near Anmol Garden, Hajimalang Road,
Nandivili Village,
Kalyan (East) Thane-421301.
Email:[email protected], Cell:9867220332
33. Shashank J Kamat
Aged 52 years, son of Shri Janardan Vasudeo Kamat,
working as Superintendent of Central Tax, presently posted
at GST Mumbai East Commissionerate, Mumbal and
residing at B-202, Chandralok CHS, New Nanepada Road,
Mulund (East), Mumbai-400081. Email:
[email protected], Cell:9892246990
34. Jaimon Raphel
Aged 53 years, son of Shri Thomas Raphel Working as
Superintendent of Central Tax, presently posted at GST
Palghar, Commissionerate, Mumbai and residing at
14/101, Cherish Homes, M.B.Estate, Near Old Viva
College, Virar (West) Dist. Palghar, Maharashtra 401303.
Email: [email protected],
Cell: 9823125231
35. Kalpita S. Dixit
Aged 52 years, husband Shridhar Govind Dixit Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
9 OA No.210/2020 and
OA No.18/2022
503, Vijay Tower, Bhaskar Colony, Naupada, Thane West,
Thane -400302.
Cell:9867611581
Email: [email protected]
36. Rajendra R Budharapu (Retd)
Aged 60 years, son of Shri Rajeshwar Retired as
Superintendent of Central Tax, from GST Mumbai Central
Commissionerate, Mumbai and residing at 38/5, Swaroop
Bhavan CHS, Tarun Bharat Society, Chakala, Andheri
(E)Mumbai 400099.
Email: [email protected], Cell:9892179737
37. Subhash N Sakre (Retd)
Aged 60 years, son of Shri Narayan Sakre Retired as
Superintendent of Central Tax, from GST Audit-II
Commissionerate, Mumbai and residing at 301,
Rajanigandha, 83B, Bhavani Shankar Road, Prof.Agashe
Path, Dadar(West), Mumbai 400 028.
Email: [email protected], Cell:9869465811
38. Ravindra K Rane,
Aged 47 years, son of Shri Kashiram G. Rane, Working as
Superintendent of Central Tax, presently posted at GST
Thane Commissionerate, and residing at No.5, Yamuna
CHS, Third Floor, Govind Bachchhaji Road, Charai, Thane
(W) 400601. Email:[email protected],
Cell:9167628138
39. Amitabh Kumar,
Aged 50 years, son of Shri Akhileshwar Prasad working as
Superintendent of Central Tax, presently posted at Thane
GST Commissionrate, and residing at Kiran/603, Vasant
Leela, Ghodbunder Road, Thane (West) -400 615.
Email:[email protected], Cell:9969046977
40. Benhur Solomon,
Aged 52 years, son of Shri Hanan Solomon
10 OA No.210/2020 and
OA No.18/2022
working as Superintendent of Central Tax, presently posted
at Thane GST Commissionerate and residing at B/103,
SitaVihar CHS, Damani Estate,
Naupada, Thane(West)-400602.
Email: [email protected], Cell:9869141717
41. Dharmendra B. Chaubey,
Aged 48 years, son of Shri Baijnath F. Chaubey
working as Superintendent of Central Tax, presently posted
at Mumbai West GST Commissionerate and residing at Flat
No. 204, Bldg No. 26, MHADA, Oshiwara, New Link Road,
Andheri (W), Mumbai-400053.
Email: [email protected], Cell:9969569933
42. Sreelatha V Nair,
Aged 49 years, daughter of Shri K.R.K.Menon
working as Superintendent of Central Tax, presently posted
at Marine & Preventive Wing, Customs Preventive
Commissionerate and residing at B-402, Bldg.No.95, Tilak
Nagar, Chembur, Mumbai-400089.
Email: [email protected],
Cell: 9920243850
43. P.A.Vincent, (Retd)
Aged 60 years, son of Shri P.I. Anthony
retired as Superintendent of Central Tax,
from Navi Mumbai GST and residing at 30/502,
Commissionerate Ashirwad CHS Ltd, Subhash Nagar,
Chembur, Mumbai-400071. Email:
[email protected].
Cell: 9820813944 9930427577
44. Marydas K P
Aged 59 years, son of Shri K.J. Prathas, Working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate, Mumbai and residing at
11 OA No.210/2020 and
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602, B Wing, Sai Shraddha CHS, Behind BEST Depot,
Station Road, Vikhroli (East), Mumbai-400083.
Email: [email protected],
Cell: 9869380219
45. Mercy Thomas (Retd)
Aged 66 years, wife of Shri Thomas Mathew, Retired as
Superintendent of Central Tax, from erstwhile Thane-II
Commissionerate, Mumbal and residing at Ollakengal
House, Lourd Puram, Thrissur, Kerala-680005.
Email:[email protected], Cell:9867180603
46. Mariamma Varghese (Retd)
Aged 66 years, wife of Shri T.D. Varghese Retired as
Superintendent from erstwhile Mumbai-II
Commissionerate, Mumbai and residing at A/9, Ankur
CHS, Opp. IIT Main-gate, Behind Municipality School, IIT
Powai PO, Mumbai-400076.
Email: [email protected],
Cell:9819438825 9833177953
47. Thulasidharan K. (Retd)
Aged 66 years, son of Shri M.Kesavan
Retired as Superintendent of Central Tax, from (erstwhile
Thane-II) GST Thane Commissionerate and residing at
Lucy House, Opp. Dsouza, Hospital, Remadi, Vasal,
Dist. Palghar -401201. Email: [email protected],
Cell: 9324739302
48. Gautam Bhar,
Aged 53 years, son of Shri G.C. Bhar, working as
Superintendent of Central Tax, presently posted at Thane
(Appeals) GST Commissionerate, and residing at Flat
No.202, Chandan Upvan CHS Ltd., Gawand Baug, Pokhran
Road No.2, Thane (West)-400610. Email:
[email protected],
Cell:9892210399
12 OA No.210/2020 and
OA No.18/2022
49. Ganesh B. Moholkar,
Aged 50 years, son of Shri Balkrishna Moholkar, working
as Superintendent of Central Tax, presently posted at
Audit-III GST Mumbai Commissionerate and residing at
27/404, Central Excise Officers Quarters, Oshiwara
Mhada, New Link Road, Andheri (W), Mumbai-400 053.
Email: [email protected],
Cell: 9821305075
50. P.V. Ramachandran (Retd)
Aged 67 years, son of late Shri P. V. Krishnan Nambiar,
Retired as Superintendent of Central Tax,
from (erstwhile Thane-II) GST Thane Commissionerate,
and residing at Flat No.8, Ekta Building, 8/238,
Sector 4, Charkop Housing Colony Kandivili West, 400067.
Email: [email protected], Cell: 9987069992
51. Rajesh Kumar
Aged 49 years, son of Shri Kaushal Kishore
Working as Superintendent of Central Tax,
presently posted at Enforcement Directorate,
Mumbai on deputation and residing at 402,
Tulsi Dhara, Gokul Nagari, Near Khadakpada,
Kalyan(West)-421301
Email: [email protected], Cell: 9892711522
52. N.P. Ranjan
Aged 58 years, son of Shri Prabhakaran
Working as Superintendent of Central Tax,
presently posted at GST Audit-III Commissionerate,
Mumbai and residing at 301, Padma Prabh, Bangur Nagar,
Goregaon West, Mumbai-400104.
Email:[email protected] Cell: 9323807040
53. Susan Fernandes
Aged 51years, daughter of Shri John Fernandes
Working as Superintendent of Central Tax,
presently posted at GST Audit-III Commissionerate,
13 OA No.210/2020 and
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Mumbai and residing at B/102 Shringeri,
Vrishi Complex, Holy Cross Road, I.C. Colony,
Borivali 400104.
Email: [email protected], Cell: 9869431894
54. Anil Nilkanth Patil (Retd)
Aged 61 years, son of Shri Nilkanth S Patil
Retired as Superintendent of Central Tax,
from GST Mumbai East Commissionerate,
Mumbai and residing at C/o M/s.Snehal Anil
Patil, 4/304, Bldg.No.4, Flat No.304,
Hemapark CHS, Bhandup Village Road,
Bhandup East, Mumbai-400042.
Email: [email protected], Cell: 9833627366
55. Kavita S Lobo
Aged 53 years, wife of Shri Sanna Lobo
Working as Superintendent of Central Tax,
presently posted at GST Mumbai East Commissionerate,
Mumbai and residing at A-502, Kukreja Sitaram Niwas,
Vallabhag Lane, Ghatkopar East, Mumbai - 400075.,
Email: [email protected], Cell:9867410790
56. Sanna Lobo (VRS)
Aged 52 years, son of Shri Louis Harry Lobo VRS taken as
Superintendent in Audit-II, Commissionerate, Mumbai and
residing at A-502, Kukreja Sitaram Niwas, Vallabhag Lane,
Ghatkopar East, Mumbai - 400075. Cell: 9867410790,
Email: [email protected],
57. Bharati M. Bakhtiani,
Aged 52 years, wife of Shri Mahesh M Bakhtiani, working
as Superintendent of Central Tax,
presently posted at Thane Rural GST Commissionerate and
residing at B-5 Ranjit Society, Sarojini Naidu Road,
Mulund West Mumbai 400 080.
Email: [email protected], Cell: 9967440098
14 OA No.210/2020 and
OA No.18/2022
58. Mohan K Iyer
Aged 53 years, son of Late Shri M.V. Krishnan
Working as Superintendent of Central Tax,
presently posted at D.G.Audit, Mumbai Zonal, Unit,
Mumbai and residing at B/8, Second Floor, Jagannath
CHS, Plot No.17 Rifle Range, Golibar Road, Ghatkopar
West, Mumbai-400086.
Email: [email protected], Cell: 9821337652 and
8180562389
59. Shailaja M Nair
Aged 54 years, daughter of Shri Madhavan Nair
Working as Superintendent of Central Tax,
presently posted at Navi Mumbai CGST Commissionerate,
Mumbai and residing B/1105, Prem Ambar CHS, Plot No.5,
Sector 16, Kamote, Panvel 410206.
Email: [email protected], Cell: 9773060590
60. Smita M. Nair,
Aged 48 years, daughter of Shri V.K.G.Nair,
working as Superintendent of Central Tax,
presently posted at CCO Mumbai Central
Commissionerate and residing at B-202,
Allan Villa, Kalina Church Road, Kalina,
Mumbai-400029. Email: [email protected],
Cell:9819015010
61. Sujata Sounderrajan,
Aged 48 years, daughter of Shri Suresh Kale
working as Superintendent of Central Tax,
presently posted at PCCO, CGST & C.Excise,
Mumbai and permanent residing at 603,
Church View, Vakola, Santacruz(East),
Mumbai-400055. Email: [email protected],
Cell:9820711808
15 OA No.210/2020 and
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62. Sirajunissa Vasudevan
Aged 53 years, daughter of Shri M.Y.
Mohammed Kassim Working as Superintendent
of Central Tax, presently posted at Marine & Preventive,
Customs Commissionerate, Mumbai and residing at: 1002,
Augusta Lodha Aurum Grand, Kanjurmarg(East),
Mumbai -400042. Email: [email protected],
Cell: 9867011347
63. P Sharda Rao
Aged 52 years, daughter of Shri Panduranga
Working as Superintendent of Central Tax,
presently posted at PCCO, CGST Mumbai Zone,
Mumbai and residing at B/2, Aasavari, G Gupte
Road, Vishnu Nagar, Dombivili (West) PIN 421202.
Email: [email protected], Cell: 9769938406
64. S.N.Panjabi (Retd)
Aged 65 years, son of Shri Nanikram Panjabi
Harkishindas, retired as Superintendent of Central Tax,
retired from Directorate of Inspection,
West Regional Unit, Mumbai and residing at 302,
Dinesh Apartment, Section 22, Opposite Sindhu
Youth Circle, Ulhasnagar 421003. Email:
[email protected], Cell: 9890444827
65. Paresh Anand Pednekar
Aged 52 years, son of Shri Anand Pednekar
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at B/403, Jaydeep Park, Majiwada,
Thane West-400601. Email: [email protected],
Cell:9004688981
66. Manoranjan Kumar Mishra,
Aged 49 years, son of Shri Akshaibar Nath Mishra, working
as Superintendent of Central Tax, presently posted at
Audit-II GST Mumbai Commissionerate and residing at
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New Parijat/B/302, Near Jakat Naka, Agashi Road,
Virar(West)-401303.
Email: [email protected], Cell: 8693888448
67. Anand G. Golwalkar
Aged 56 years, son of Shri Gajanan Golwalkar
Working as Superintendent of Central Tax,
presently posted at GST Audit-II
Commissionerate, Mumbai and residing at 401,
Mita Arcade CHS, Plot no 65/B, Sector 21,
Kharghar, Navi Mumbai.
Email: [email protected], Cell: 9320264148
68. Chandrashekhar Ishwar Kedare
Aged 49 years, son of Shri Ishwar Sukaji Kedare,
working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at 104 Arundhati Towers,
Akash Ganga Housing Complex Rabodi 2,
Thane West 400601.
Email: [email protected], Cell: 9892221298
69. Kishore Balkrishna Gidde
Aged 58 years, son of Shri Balkrishna Gidde,
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at 51/C, Kamgar Nagar,
S. G. Barve Road, Kurla east, Mumbai-400024.
Email: [email protected], Cell: 9869026478
70. D.M. Mayekar
Aged 48 years, son of Shri Manohar Mayekar)
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II
Commissionerate, Mumbai and residing
at C-2/103 Neelyog Apartment, Pant Nagar,
Ghatkopar East Mumbai 400075.
Email: [email protected], Cell: 9619903501
17 OA No.210/2020 and
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71. Narendra Ramkrishnaji Warudkar
Aged 48 years, son of Shri Ramkrishnaji
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at A/304, Onyx, Rajhans Dreams,
Barampur, Vasai(West) Dist. Palghar 401202.
Email: [email protected], Cell: 9422680019
72. Arvind Singh Chauhan
Aged 54 years, son of Shri Jairamsingh Chauhan
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at 603/351, Kalptaru, Srishti Sector
3, Mira Road (East). Dist. Thane. 401107. Email:
[email protected], Cell: 9892423063
73. Vinod V Singh
Aged 59 years, son of Shri Vishwanath Singh
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at 204, Daffodil, Flower Valley
Complex, Khadakpada, Kalyan(W) 421301.
Email: [email protected], Cell:9821175307
74. Sachin Arvind Deodhar
Aged 51 years, son of Shri Arvind Y Deodhar
Working as Superintendent of Central Tax,
presently posted at Pr.Commissioner(RA) WTC,
Mumbai on deputation and residing at A/603,
Oshokrishna CHS, B.P. Deshpande Road,
Vishnunagar, Naupada, Thane (West)- 400 602.
Email: [email protected], Cell: 9820309890
75. Nasir A.S. Ansari
Aged 50 years, son of Shri Abdul Salam Ansari
Working as Superintendent of Central Tax,
presently posted at GST Mumbai East Commissionerate,
18 OA No.210/2020 and
OA No.18/2022
Mumbai and residing at 13, 2nd floor Gafoor Manzil 99
Byculla Station Road Mumbai 400011.
Email: [email protected], Cell: 9892055628,
76. Ramesh Kumar Sinha
Aged 52 years, son of Late Shri Krishna Kumar Prasad
working as Superintendent of Central Tax, presently
posted at CGST Audit-II Commissionerate, Mumbai
and residing at Flat no 603, Building no 26, MHADA,
opposit Meera Society, Oshiwara, Andheri west,
Mumbai-400053. Email: [email protected],
Cell: 9869645952
77. Sanjeeb Chakraborty
Aged 58 years, son of Shri Samarendra Nath Chakraborty
working as Superintendent of Central Tax,
presently posted at GST Audit-II Commissionerate,
Mumbai and residing at E/2,2:8, Omkar CHS, sector 22,
Koparkhairane, Navi Mumbai-400709. Email:
[email protected], Cell: 9819854462
78. S.V. Acharya
Aged 54 years, son of Shri Vasudev P. Acharya
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at Plot No.82, RSC7 Sector 8,
Charkop, Kandivili West Mumbai 400067.
Email: [email protected], Cell:7738313129
79. Suchitra Shetty
Aged 51 years, daughter of Shri Sunder Shetty
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II
Commissionerate, Mumbai and residing at
B-303 Sousons IC Colony Borivili West, Mumbai 400103.
Email: [email protected], Cell: 9867724886
19 OA No.210/2020 and
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80. Unnikrishnan Gopi Kumar
Aged 58 years, son of Shri Gopikumar
Working as Superintendent of Central Tax,
presently posted at CGST Audit-II Commissionerate,
Mumbai and residing at A5 Flat No.401 Yogidham
Society Yogi Nagar, Borivili West Mumbai 400091.
Email: [email protected], Cell: 9821683358
81. Jayeshwar Sherigar
Aged 49 years, son of Shri Shankar Sherigar
Working as Superintendent of Central Tax,
presently posted at GST Audit-I Commissionerate,
Mumbai and residing at B-1204, Rameshwar bldg,
Neelkant height, Pokhran Road II, Thane West.
Email: [email protected], Cell: 9967836170
82. Anil B Kodnani
Aged 53 years, son of Shri Bhagwandas Kodnani,
working as Superintendent of Central Tax,
presently posted at GST Audit-II Commissionerate,
Mumbai and residing at 61/8C, Seva Samiti CHS Ltd.,
Sion-Koliwada, Mumbai - 400037.
Email: [email protected], Cell: 9869605795
83. Anant Prasad Sahu
Aged 52 years, son of Late Shri Bhagabata Sahu,
working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at CH-2/45, Kendriya Vihar,
Sector 11, Khargar, Navi Mumbai 410210. Email:
[email protected], Cell:9833278414
84. Deepa Mohapatra
Aged 51 years, D/o of Shri Pritam Singh Sandhu
working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at J/106, Dara Enclave, Army
CHS Ltd, Plot No.6 Sector-9, Nerul-East
20 OA No.210/2020 and
OA No.18/2022
Navi Mumbai 400706.
Email: [email protected], Cell: 9930291572,
85. Pradnya A Bhagwat
Aged 51 years, daughter of Shri Vasant Gopal Phansalkar,
Working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at A1/102, Snehdeep Society,
Sec-19A, Nerul 400706. Email:
[email protected],
Cell: 9820798835
86. Harshavardhan S.Mandlekar
Aged 52 years, son of Late Shri Shridhar Mandlekar,
working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at C6 Type IV EktaVihar,
Uran Phata, Sector25, CBD Belapur Navi Mumbai 400614.
Email: [email protected], Cell:9821457704
87. Rajashekaran K Nair,
Aged 51 years, son of Shri Kitty Sankaran Nair,
Working as Superintendent of Central Tax,
presently posted at Raigad GST Commissionerate
and residing at 402, 5th floor, Shree Shraddha Avenue,
Plot No.65, Sector 20, Kamothe, New Panvel. Email:
[email protected], Cell: 9768258994
88. Shaji U
Aged 52 years, son of Shri Unnikrishna Warrier
working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at NL-6/12/14, Sector-15,
Nerul, Navi Mumbai. Email: [email protected],
Cell: 9757397914
21 OA No.210/2020 and
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89. Bighnaraj Parida
Aged 51 years, son of Shri Krushna Chandra Parida
working as Superintendent of Central Tax, presently posted
at GST Raigad Commissionerate, Mumbai and residing at
CH-1 Room No.46 Kendriya Vihar, Sector 11, Kharghar
Navi Mumbai-410210. Email:
[email protected],Cell: 9819009811/
8369357071
90. Shekar R Lad
Aged 51 years, son of Shri Ratnakar Laxman Lad,
working as Superintendent of Central Tax,
presently posted at GST Raigad at Commissionerate,
Mumbai and residing A-10, Type-4, Ekta Vihar, Sector 25,
CBD Belapur Navi Mumbai 400614.
Email:[email protected], Cell: 9819664242
91. Annamma Davis
Aged 58 years, daughter of Shri K.D.Francis,
Working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at 1201 Geetanjali Sujay Plot No.8
Sector No.34C Kharghar Navi Mumbai -410210.
Email: [email protected], Cell: 9769430408
92. Mary Mathew
Aged 51 years, wife of Mathew Jacob,
Working as Superintendent of Central Tax,
presently posted at GST Mumbai South Commissionerate,
Mumbai and residing at D-4, Customs Excise & Service
Tax officers Quarters, Katrak Road, Wadala West, Mumbai-
400031. Email: [email protected],
Cell:9324978781
93. Deveshwar Sharan
Aged 52 years, son of Shri A.S.Anand Murty
Working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
22 OA No.210/2020 and
OA No.18/2022
Mumbai and residing 202, Saisahara CHS, Plot no.37,
Sector 21, Nerul East 400706.
Email: [email protected], Cell:9820299289
94. R.P.Kshirsagar
Aged 56 years, son of Shri Pralhad Sopan Kshirsagar,
working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at 302 Anjani Apartment Plot No.15
Sector 4, New Panvel East 410206.
Email: [email protected], Cell:8108687241
95. Sandeepa Ghosh
Aged 54 years, daughter of Ranjit Kumar Roy,
Working as Superintendent of Central Tax,
presently posted at GST Raigad Commissionerate,
Mumbai and residing at B-408, Munot Residency,
Opp. H.O.C.Colony, Panvel 410206.
Email: [email protected], Cell:9821502083
96. Rajesh M. Karale
Aged 47 years, son of Shri Maruti Karale
Working as Superintendent of Central Tax,
presently posted at GST Raigad
Commissionerate, Mumbai and residing at
B-1805, Bhoomi Heights Sector 8 Kharghar,
Navi Mumbai-410210.
Email: [email protected], Cell: 9820299403
97. Rajesh Ramekar,
Aged 50 years, son of Shri Madhusudan
Ramekar, working as Superintendent of Central Tax,
presently posted at Audit Thane Commissionerate,
Mumbai and residing at 4/103, Surya Enclave,
Tulsidham, Pokharan Road No.2, Thane (West)-400610.
Email: [email protected], Cell:9892959626
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98. Konar Murugan S
Aged 52 years, son of Shri Konar Masanam
Subbiah, working as Superintendent of Central Tax,
presently posted at GST Audit Thane Commissionerate,
and residing at 1601, Arunoday Heritage, Opp.
Usha Nagar, Village Road, Bhandup West,
Mumbai-400078. Email: [email protected], Cell:
9224171497
99. Selvi Ganeshan
Aged 50 years, daughter of Shri C.Subbaih,
Working as Superintendent of Central Tax,
presently posted at GST Mumbai Central
Commissionerate, Mumbai and residing at
Flat No.502, Navchetna B-Wing, CGS Staff
Quarter, Sector-3, Kane Nagar, Antop Hill,
Mumbai-400037.
Email: [email protected],
Cell: 9969275229
100. Mahesh B.
Aged 51 years, son of Shri Balachandra Prabhu
working as Superintendent of Central Tax,
presently posted at GST Audit-II Commissionerate,
Mumbai and residing at F-2/102, Valley Tower Annex,
Aggarwal Estate, Manpada, Thane-400610.
Email: [email protected], Cell:95949644774
101. Vinod Laxman Choudhary
Aged 58 years, son of Laxman Choudhary
Working as Superintendent of Central Tax,
presently posted at GST Audit-II Commissionerate,
Mumbai and residing at 3/6, Sushila Niwas,
Shivaji Nagar, SS Road, Bhandup West, Mumbai-400078.
Email: [email protected], Cell: 9820811234
24 OA No.210/2020 and
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102. Vinod Kumar G Mavelil
Aged 52 years, son of Shri Gopalkrishnan working as
Superintendent of Central Tax, presently posted at GST
Thane Rural Commissionerate, Mumbai and residing at B-
2/603 Green Park CHS Ashar Estate Shree Nagar Thane
West 400604. Email: [email protected], Cell:
9082211692
103. Arun Damodar Shirsat
Aged 59 years, son of Shri Damodar Narayan Shirsat
working as Superintendent of Central Tax, presently posted
at GST Thane Rural Commissionerate, Mumbai and
residing at A/203, Shiv Sahyadri Darshan CHS, Devi Pada,
Umesh Nagar, Reti Bunder Road, Dombivli (W)
Email: [email protected], Cell:9869000927
104. Sharmila Narendra Sawant
Age 53 years wife of Shri Narendra Vasudeo Sawant,
Working as Superintendent of Central Tax presently posted
at GST Thane Rural Commissionerate, and residing at
Karkhanis, residing at 407, A-2, Swami Dev Prakash
Gardens, Sai Section,
Ambarnath East 421501.
Email: [email protected], Cell: 8169354713
105. Palvinder Singh Dhami
Aged 56 years, son of Shri Sarwan Singh Dhami, working
as Superintendent of Central Tax, presently posted at GST
Thane Rural Commissionerate, Mumbai and residing at
Block-A, 451/901, Near Holy Family Convent, High School,
Ulhasnagar-421004.
Email: [email protected], Cell: 9890467112
106. Jagdish Chandra Barjo
Aged 55 years, son of Shri Chandra Mohan Barjo, Working
as Superintendent of Central Tax, presently posted at GST
Audit Thane Commissionerate, Mumbai and residing at
25 OA No.210/2020 and
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A3/003, Shree Rajshree Asha CHS Ltd., Tejpal Nagari,
Netivali Naka, Shil Road, Kalyan (East), Thane-421306.
Email: [email protected], Cell: 9833179236
107. Sadanand Eknath Vispute (Retd)
Aged 60 years, son of Eknath Krishna Vispute, retired
Superintendent of Central Tax, from GST Mumbai Central
Commissionerate, Mumbai and residing at A/001 Nav
Amarchhaya, Gandhi Nagar, Near Subhash Dairy,
Manpada Road, Dombivili East 421204.
Email: [email protected], Cell: 9820196986
108. Pradhan Shrikant Jayaram (Retd)
Aged 61 years, son of Jayaram Pradhan, retired as
Superintendent of Central Tax, from GST Thane Rural
Commissionerate, and residing at C-301, Devi Ashish Co
HSC, Near Durgadi Circle, Agra Road, Kalyan(West) 421301
Dist. Thane, Email: [email protected], Cell:
9833111637 and 9821829898
109. Rashmi Rajaram Nakashe
Aged 59 years wife of Shri Rajaram
Nakashe, working as Superintendent of Central Tax,
presently posted at GST Mumbai East Commissionerate,
Mumbai and residing at 28/B/2778, Abhyuday Nagar,
Kala Chowki, Mumbai-400033. Email:
[email protected], Cell: 9969536585
110. Ashok Kumar Ramakrishnan
Aged 52 years, Son of Shri P Ramakrishnan, Working as
Superintendent of Central Tax, presently posted at Risk
Management Centre, Mumbai and residing at E-3/701,
Brahmand CHS Ltd., Azad Nagar, Thane West 400607.
Email: [email protected], Cell: 9987599501
111. Arun Shankar Bhave
Aged 53 years, Son of Shri Shankar Bhave, Working as
Superintendent of Central Tax, presently posted at Risk
26 OA No.210/2020 and
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Management Centre, Mumbai and residing at 27/604,
Mahada
New Link Road, Oshiwara, Andheri(West).
Email: [email protected], Cell: 9987022142
112.Gajanan R Joshi
Aged 57 years, son of Shri Ramchandra Sadashiv Joshi,
working as Superintendent of Central Tax, presently posted
at Risk Management Centre, Mumbai and residing at E
1904, Rissoina, Runwal Pearl, Thane-400607.
Email: [email protected], Cell: 9869470813
113.Sridhar Venkatesh
Aged 56 years Son of Shri N. Venkatesh
Working as Superintendent of Central Tax, presently
posted at Risk Management Centre, Mumbai and residing
at 202/63
The Pavilion, Matunga, Mumbai-400019.
Email: [email protected], Cell: 9867799288
114. Rajesh R Salian
Aged 50 years, Son of Shri B.Ramdas Salian, Working as
Superintendent of Central Tax, presently posted at Risk
Management Centre, Mumbai and residing at 25/1231,
Sardar
Nagar-II, Sion East, Mumbai-400022. Email:
[email protected], Cell: 9870954546
115. Annie Reji
Aged 49 years, daughter of Shri PM Koshy, working as
Superintendent of Central Tax, presently posted at Risk
Management Centre, Mumbai and residing at A-2/101,
Vedant
Complex, Vartak Nagar, Thane-400606.
Email: [email protected], Cell: 9869227826
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116. Rizwan Ahmad,
Aged 50 years, son of Shri Abdul Ghani working as
Superintendent of Central Tax, presently posted at Audit-I
GST, Mumbai, Commissionerate, and residing at Flat No.
104 Bldg No. 26, MHADA, Oshiwara, New Link Rd.,
Andheri (W), Mumbai - 400053. Email:
[email protected], Cell: 9820250616
117. Suresh Ramchandra Naik
Aged 59 years, son of Ramchandra Naik, working as
Superintendent of Central Tax, presently posted at Audit- I
GST, Mumbai, Commissionerate, and residing at C/12,
Ambekar Nagar, Parel Village, Mumbai-400012. Email:
[email protected], Cell: 9820739319
118. Manohar Sajandas Mansharamani
Aged 59 years, Son of Shri Sajandas Mansharamani,
working as Superintendent of Central Tax, presently posted
at Audit-I GST, Mumbai, Commissionerate, and residing) at
9, Krishna kutir, P.D.Hinduja Marg, Khar West, Mumbai-
400052. Email:
[email protected], Cell: 9324767673
119. Ravindra Vitthal Keny
Aged 53 years, Son of Shri Vitthal Mangesh Keny, working
as Superintendent of Central, Tax, presently posted at GST,
Mumbai Central Commissionerate, and residing at 192-A,
Keny House, Dharavi Koliwada, Mumbai-400017. Email:
[email protected], Cell: 9323021166
120. C.V.Shivkumar Rao
Aged 58 years, Son of Shri CL Narayana Rao, working as
Superintendent of Central Tax, presently posted at GST
Mumbai South, Commissionerate, and residing at B-105,
Regency Gardens Poornima chowk, Murbad Road, Kalyan
West 421301. Email: [email protected],
Cell:9819366551
28 OA No.210/2020 and
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121. Mukesh T.Changlani
Aged 58 years, Son of Shri Tanumal Changlani, working as
Superintendent of Central Tax, presently posted at GST
Mumbai East, Commissionerate, and residing at 28,
Neelam Gulzar, Parsi wada, Sahar Road, Andheri East,
Mumbai-400099.
Email: [email protected], Cell: 9833070118
122. Arvind Kumar Chanchal,
Aged 52 years, son of Late Badri Prasad working as
Superintendent of Central Tax, presently posted at Belapur
GST Commissionerate, and residing at Flat No.2,
Vishrantigruh, Plot-56, Sec-19, Nerul (East), Navi Mumbai-
400706.
Email: [email protected], Cell: 9869179230
8080179230
123. Mercy Babu (Retd)
Aged 60, wife of Shri Babu P George, Retired as
Superintendent from Mumbai East GST Commissionerate
and residing at 104/Kandoi Apartments, Nahur Road,
Mulund West, Mumbai-400080. Email:
[email protected], Cell: 9920059459
124. A.Manikanta Das
Aged 57 years, Son of Late M.N.Andy, working as
Superintendent of Central Tax, presently posted at M & P
Wing, Customs
Preventive, Commissionerate, Mumbai and residing at A-
403, Raj Maximus, Off.Laxman Mhatre Road, Borivali West,
Mumbai-400103. Email: [email protected], Cell:
9930109545
125. G.J.M. Krishna (Retd)
Aged 60 years, Son of Shri Venkata Ratnam retired as
Superintendent of Central Tax, from GST Bhiwandi
Commissionerate, and residing at Flat No.12, 2nd floor,
29 OA No.210/2020 and
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Kusum Sai CHS, Shivganga Nagar, Ambernath East
421501.
Email: [email protected], Cell: 9422488387
126. Ajit A. Anikhindi
Aged 52 years, son of Shri Ashwattha S Anikhindi, working
as Superintendent of Central Tax, presently posted at
Directorate of Revenue Intelligence, (Adjn) Mumbai and
residing at 8 Udayagiri CHS Opp. Telecom Factory, Deonar,
Mumbai-400088.
Email: [email protected], Cell:9820098356
127. M.I.Ramachandran
Aged 55 years, son of Shri M.Inneri, working as
Superintendent of Central Tax, presently posted at
Directorate Of Revenue Intelligence, Mumbai and residing
at B-204, Riddhi Apartments, Saibaba Nagar,
Borivili(West), Mumbai-400092.
Email: [email protected], Cell: 9833965688
128. Meenakshi Deenanath Salvi
Aged 54 years, wife of Shri Deenanath Balakrishna Salvi,
working as Superintendent of Central Tax, presently posted
at GST Thane Rural Commissionerate Mumbai and
residing at 1101/22 B wing, Regency Estate, Kalyan Shil
Road, Dombivili East, PIN 421203.
Email: [email protected], Cell:9867611638
129. Kishore M.Shirshat
Aged 59 years, son of Shri Madhavrao
Shirshat working as Superintendent of Central Tax,
presently posted at GST Thane Rural Commissionerate,
Mumbai and residing) at104, Sri swamy darshan CHS Ltd.,
Shelar Park, Khadakpada, Kalyan(West)-421301.
Email: [email protected], Cell: 9892747357
30 OA No.210/2020 and
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130. Avinash Chandra
Aged 50 years, son of Shri B.B.Sinha, working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai Commissionerate, Mumbai and residing at
Flat. No. C2/43, Shiv Parvati CHS, Sector-21, Nerul(East),
Navi Mumbai, 400706. Email: [email protected],
Cell: 9867220077 9869688515
131. B. Kumar Iyer
Aged 59 years, son of Shri P.Balakrishnan Iyer, working as
Superintendent of Central Tax, presently posted at GST
Thane Rural Commissionerate Mumbai and residing at B-
10, Sagar Sudha, Gopal Nagar, Lane-2, Kalyan Road,
Dombivili (East) - 421201. Email:
[email protected], Cell:9967911138
132. R.Ramanujam
Aged 56 years, son of Shri R. Radhakrishnan, working as
Superintendent of Central Tax, presently posted at GST
Thane Audit Commissionerate Mumbai and residing at Flat
No.A-403, Bldg. No.2, Sarvodaya Swarup, Near RBT
School, Kambalpada, Kanchan gaon, Dombivili East,
421201. Email: [email protected], Cell:
9769002506
133. Shambhu Nath Tiwary (Retd)
Aged 60 years, son of Late Shri Parasnath
Tiwary retired as Superintendent of Central Tax from GST
Bhiwandi Commissionerate, Mumbai and residing at Om
Shambhu Niwas, House No.1273, Near Lodha Heaven
Complex, Shirgaon, Badlapur East- Thane-421503.
Email: [email protected], Cell: 9860557338
134. Chungath Shajan C
Aged 54 years, son of Shri C.C.Chummar, working as
Superintendent of Central Tax, presently posted at GST
Thane Rural Commissionerate Mumbai and residing at 1st
floor, Cross View, Opp. St. Thomas High School,
31 OA No.210/2020 and
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Thangewadi, Sydicate Garden, Kalyan West-421301. Email:
[email protected], Cell: 9987147145
135. P.P.Janardhanan
Aged 58 years, son of Shri Nittoor Kunhiraman, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate Mumbai and residing at 303 Hill
View CHS Ltd., Padmanagar, Link Road, Borivali (West),
Mumbai-400 092. Email: [email protected], Cell:
9821170075
136. Smita Kailash Pawar
Aged 58 years, wife of Shri Kailash Shankar Pawar,
working as Superintendent of Central Tax, presently posted
at GST Palghar Commissionerate, Mumbai and residing at
Plot No. 39/10, Gorai Guruprasad C.H.S, Gorai-2, Borivali-
West, Mumbai-400091. Email:
[email protected], Cell: 9892089086
137. Yogita Nagpal
Aged 54 years, wife of Shri Mahesh Nagpal working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate Mumbai and residing at 302
Cascade I, Kulupwadi Borivali East Mumbai-400066.
Email: [email protected], Cell: 9819158317
138. Sanjeev P Gupta
Aged 49 years, son of Late Shri Damodar Prasad working
as Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate, Mumbai and residing at
B601, N.G.Sterling, Golden Nest, Mira Road East, 401105.
Email: [email protected], Cell: 9820947700
139. Shashi Ranjan Choudhary
Aged 55 years, son of Shri Rama Nand Sharma, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate Mumbai and residing at 23/A
32 OA No.210/2020 and
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wing Vrindavan Radha CHS, Mittal Enclave, Amol Nagar
East Naigoan East Dist Palghar401208.
Email: [email protected], Cell: 9833873905
140. Late Shri P.K.James,
represented by his wife
Ms. Susan James, Aged 53 years, worked as
Superintendent of Central Tax in GST Thane Rural
Commissionerate, Mumbai and residing at 601, EV-LIL
Apts, Road No.1, Dominic Colony, Orlem, Malad West,
Mumbai-400064. 9819827322
141. Ashok Gopalan
Aged 54 years, son of Shri Puthen Veetil Gopalan, working
as Superintendent of Central Tax, presently posted at
Settlement Commission, Mumbai and residing at B4-604,
Safal Complex Sector 19A Nerul (E), Navi Mumbai 400706.
Email: [email protected], Cell: 9987332165
142. Vivek Yashwant Kirtikar
Aged 54 years, son of Shri Yashwant Krishnaji Kirtikar
working as Superintendent of Central Tax, presently posted
at GST Palghar Commissionerate, Mumbai and residing at
104/A, Omkar Vihar CHS Ltd., Bhatwadi, Near Hira
Vidyalaya, Vartak Ward, A.V.Road, Virar(West), Tal. Vasai,
Dist. Palghar-401303.
Email: [email protected], Cell: 8097977271
143. Ajay Motilal Patel
Aged 50 years, son of Shri Motilal H. Patel, working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
Building No.19/D, Flat No.103, Samata Sai Prasad Co-
operative Housing Soceity Ltd., Samata Nagar, Kandivali
East, Mumbai-400101. Email: [email protected],
Cell: 9869586036 9821008983
33 OA No.210/2020 and
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144. Sujatha Surendran
Aged 52 years, daughter of Shri V.Ramakrishnan, working
as Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
701, Acme Elite, Poonam Nagar, Andheri East Mumbai
400093.
Email: [email protected], Cell: 9833446203
145. Ramesh Rajaram Dalvi
Aged 56 years, son of Shri Rajaram Dalvi, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate, Mumbai and residing at B/404,
Sai Smruti CHS, Opp. Talao, Kandarpada, Dahisar West,
Mumbai 400 068.
Email: [email protected], Cell: 9869367129
146. Bhavna Harish Patil
Aged 59 years, wife of Shri Harish Patil working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
G/502, Ashok Nagar, Vazira Naka, Borivali West, Mumbai
400091.
Email: [email protected], Cell: 8452838081
147. I. P. S. Chawla
Age 56years, son of Shri Bhagat Singh Chawla working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
B/902, Pushp Vinod 2, S.V.Road, Borivli West, Mumbai
400092.
Email: [email protected], Cell: 7977943247
148. EL Anthony
Aged 55 years, son of Shri Lazar Devassy, working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
1203, Acropolis, L.M. Road, Opposite Mary Immaculate
GHS, Borivali West, Mumbal 400103.
34 OA No.210/2020 and
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Email: [email protected], Cell: 9987332274
9821686095
149. Sunil D. More
Aged 59 years, son of Shri Dattatray More, working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
602, Silver Classic, J.P.Nagar Road No. 3, Goregaon East,
Mumbai 400063. Email: [email protected], Cell:
7021663171
150. Rakesh Kumar
Aged 46 years, son of Shri Munshi Ram working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate, Mumbai and residing at
101/26, H-34, Oshiwara Mhada, New Link Road Ext.,
Andheri (West), Mumbai-400053. Email:
[email protected], Cell: 9867209285
151. Sumarani Ramachandran
Aged 51years, daughter of Shri T.G.
Subramanian, working as Superintendent of Central Tax,
presently posted at GST Mumbai West Commissionerate
Mumbai and residing at 501 A, Wing Radha Vilas
Kanderpada Dahisar West Mumbai-400068.
Email: [email protected], Cell: 9967591230
152. Ratnakar Vasudeo Sawant (Retd)
Aged 60 years, son of Shri Vasudeo Sawant, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate Mumbai and residing at 905,
Tower I, Happy Home Complex, Link Road, Chikuwadi,
Borivali (West),
Mumbai 400092. Email:[email protected],
Cell:9869246836
35 OA No.210/2020 and
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153. Dipti Todankar
Aged 57 years, wife of Shri Dinesh Todankar, working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate Mumbai and residing at
1102-B, Silver Dunes, E. B. Hatiskar Marg, Prabhadevi,
Mumbai 400025.
Email:[email protected],
Cell:9820831310
154. Jessy Anthony
Aged 54 years, daughter of George Chacko, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate Mumbai and residing at 1203,
Acropolis, L.M. Road, Opposite Mary Immaculate GHS,
Borivali West,
Mumbai 400103. 9987332274
155. Nirmala R Bhat (Retd)
Aged 60 years, daughter of Shri Damodar Gopalakrishna
Pai, working as Superintendent of Central Tax, presently
posted at GST Mumbai West Commissionerate Mumbai
and residing at R-2/6, Goverdhangiri CHS, Bangur Nagar,
Goregaon (W),
Mumbai-400 104. Email:[email protected],
Cell:9619358545
156. Kanchan Ravindra Kumar
Aged 53 years, Daughter of Shri Mohan Laxman Juvekar,
working as Superintendent of Central Tax, presently posted
at GST Mumbai West Commissionerate, Mumbai and
residing at A/202, Ambika Darshan, C.P. Road, Near Bus
Depot, Kandivali East, Mumbai-400101.
Email:[email protected],
Cell:9967713734
157. Harish .S. Chawla
Aged 49 years, son of Shri Bhagat Singh Chawla, working
as Superintendent of Central Tax, presently posted at GST
36 OA No.210/2020 and
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Mumbai West Commissionerate Mumbai and residing at
B/1602, Pushp Vinod 2, S.V.Road, Borivli West, Mumbai
400092.
Email:[email protected],
Cell:9892195099
158. Asha G. Lalwani (Retd)
Aged 60 years, daughter of Shri Gopaldas Lalwani worked
as Superintendent of Central Tax and retired from GST
Mumbai West Commissionerate Mumbai and residing
at Shree Sai Siddhi CHS Plot No.124,
Room No.C7, Near Suvidya School, Gorai-2, Borivali West,
Mumbai-400092. Email: [email protected],
Cell:9920347830
159. Asif E. Shaikh
Aged 59 years, son of Shri Shaikh Esmail, working as
Superintendent of Central Tax, presently posted at GST
Mumbai West Commissionerate Mumbai and residing at
17, Krishna Kunj, Off Ceasar Road, Amboli, Andheri West,
Mumbai 400058. Email: [email protected],
Cell:9821279602
160. Gurjinder Kaur
Aged 51 years, daughter of Shri Randhir Singh Kapoor,
working as Superintendent of Central Tax, presently posted
at Marine and Preventive Wing, Customs Preventive
Commissionerate Mumbai and residing at B/4, Neusey
Cottage, Sri Krishna Nagar, Borivali East, Mumbai-400066.
Email: [email protected],
Cell:9833874040
161. H.W.Chandiramani
Aged 56 years, son of Shri Wadhumal Gobindram
Chandiramani, working as Superintendent of Central Tax,
presently posted at GST Mumbai West Commissionerate,
Mumbai and residing at
37 OA No.210/2020 and
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C-32, Indra Sukh Soc, 4 Bunglows, Andheri
West, Mumbai-400053. Email:
[email protected],
Cell:9833111637
162. P.K. Gambani
Aged 55 years, son of Shri Kishinchand A.
Gambani, working as Superintendent of Central Tax,
presently posted at GST Thane Audit Commissionerate,
Mumbai and residing at A-7, Anant Anand CHS, Nimkar
Society, Near NES International School, Mulund Colony,
Mulund West, Mumbai-400082.
Email:[email protected],
Cell:8369967695
163. Sanjay P.Nandeshwar
Aged 49 years, son of Shri Pandurang Nandeshwar,
working as Superintendent of Central Tax, presently posted
at GST Thane Rural Commissionerate, Mumbai and
residing at B-3/303 Mohan Park, Khadakpada, Kalyan
West 421301.
Email:[email protected],
Cell:9869647101
164. P. Manoj Raman
Aged 54 years, son of Shri P.I. Raman working as
Superintendent of Central Tax, presently posted at GST
Audit-III Commissionerate, Mumbai and residing at 4-
C/603, Dreams Complex, LBS Marg, Bhandup(West),
Mumbai-400078.
Email: [email protected],
Cell: 9892305966
165. K. D. Tejwani
Aged 56 years, wife of Shri Daulatram Tejwani, working as
Superintendent of Central Tax, presently posted at Marine
& Preventive Wing, Mumbai Commissionerate and residing
at 27/Sai Darshan CHS, R. K. Talreja College Road,
38 OA No.210/2020 and
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Ulhasnagar - 421003.
Email: [email protected],
Cell:9892475373
166. Usha S. Iyer
Aged 56 years, son of Shri Srinivasan M. Iyer working as
Superintendent of Central Tax, presently posted at GST
Mumbai East Commissionerate Mumbai and residing at
88/182/2803, Tagore Nagar, Vikhroli East, Mumbai 400
083.
Email:[email protected],
Cell: 9969389557
167. Ishwar Suryabhan Gaikwad
Aged 51 years, son of Shri Suryabhan Gaikwad, working as
Superintendent of Central Tax, presently posted at GST
Thane Rural Commissionerate Mumbai and residing at B-
1204, Aricia Altis CHS Ltd., Bailbazar, Kalyan(West)-
421301.
Email:[email protected],
Cell: 9870123533
168. Ramesh Hanumantha
Aged 54 years, son of Shri Hanumantha, working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate Mumbai and residing at
507-B Wing, Pratiksha CHS, Plot No.55, Sector 15,
Koparkhairane, Navi Mumbai-400709.
Email:[email protected],
Cell: 9930909765
169. Abhay Kumar
Aged 50 years, son of Shri Mithileshwar Prasad, working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate, Mumbai and residing at
402, Gananayak CHS, Plot No.11, Sector 11,
Kharghar, Navi Mumbai-410210.
Email: [email protected], Cell: 8097008350
39 OA No.210/2020 and
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170. Shashi Bhushan Prasad Sinha
Aged 52 years, son of Late A.K. Sinha, working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate, Mumbai and residing at E-
1/01 Girikunj CO-OP Hsg society Sector 8B)
CBD Belapur Navi Mumbai-400614. Email:
[email protected], Cell: 7021679509
171. Jayaraj Menon
Aged 59 years, son of Shri Sankara Menon working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate, Mumbai and residing at A-
2/4-2, Sneh Deep, Sector 19-A, Nerul East, Navi Mumbai-
400 706. Email:
[email protected], Cell: 9892102388
172. Ramkhiladi Meena
Aged 54 years, son of Shri Kainahayaram Meena, working
as Superintendent working as Superintendent of Central
Tax, presently posted at GST Audit Raigad
Commissionerate, Mumbai and residing at B-503, Prathem
Haritage, Plot No.11 & 12, Sector-9, Kamothe, Navi-
Mumbai-410209. Email: [email protected], Cell:
8949735877
173. Sanjeev Kumar
Aged years, son of Late Shri Ram Bahadur Chaudhary,
working as Superintendent of Central Tax, presently posted
at GST Raigad Audit Commissionerate, Mumbai and
residing at FL No:- 304, Prajapati Residency- II, Sector-05,
Kharghar,
Navi Mumbai- 410210.
Email: [email protected],
Cell: 9819616447
174. Ravi Shukla
Aged 57 years, son of Shri Rameshkumar Shukla, working
as Superintendent of Central Tax, presently posted at GST
40 OA No.210/2020 and
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Raigad Audit Commissionerate, Mumbai and residing at B-
5, Apeejay CHS, Plot no. 58, Sector 17, Vashi, Navi Mumbai
400703.
Email: [email protected],
Cell: 9821773977
175. S.S. Vikal
Aged 52 years, son of Shri Baljit Singh, working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate Mumbai and residing at E-
65, Sector-12, Kharghar, Navi Mumbai. Email:
[email protected], Cell: 9867445315
176. Rajesh Mohanty
Aged 52 years, son of Shri Suresh Chandra Mohanty,
working as Superintendent of Central Tax, presently posted
at GST Raigad Audit Commissionerate, Mumbai and
residing at D-25,type-IV, Ekta Vihar sector-25, CBD
Belapur Navi Mumbai. Email:
[email protected], Cell: 88980 08470
177. Sanjay Kumar Dixit
Aged 53 years, son of Shri Pancham Dixit working as
Superintendent of Central Tax, presently posted at GST
Audit Raigad Commissionerate Mumbai and residing at
Flat No-201, Thakur CHS, Plot No-13, Sec-5, Kharghar,
Navi Mumbai-410210.
Email: [email protected], Cell: 9869273381
178. Suresh Makhijaney
Aged 55 years, son of Shri Jethanand Makhijaney, working
as Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate Mumbai and residing at
Flat No.1502, Bhoomi Tower, Plot No.28, Sector-4,
Kharghar, Navi Mumbai-410210. Email:
[email protected],
Cell: 7977159096
41 OA No.210/2020 and
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179. Umakant M Kale
Aged 54 years, son of Shri Machhindra Kale, working as
Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate Mumbai and residing at D
303, Sai Arcade CHS, Sector-15A, New Panvel. PIN-410206.
Email:[email protected],
Cell: 9869458840
180. Abraham Zachariah
Aged 53 years, son of Shri Perumanoor Abraham Zachariah
working as Superintendent of Central Tax, presently posted
at GST Raigad Commissionerate, Mumbai and residing at
1002, Vasant Deep, Plot No.128, Sector 19, Kharghar, Dist.
Raigad 410210, Email: [email protected],
Cell:9819887780
181. Shirish J Bhadange
Aged 54 years, son of Shri Jagannath Vitthal Bhadange,
working as Superintendent of Central Tax, presently posted
at GST Raigad Audit Commissionerate, Mumbai and
residing at 602/F wing, Shree Ganesh Plaza II, Sector 1,
Khanda Colony, New Panvel (West), Dist.: Raigad 410206.
Email: [email protected],
Cell: 95944 12301
182. Bhatt Sunilkumar Pramodrai
Aged 52 years, son of Shri Bhatt Pramod Amratlal, working
as Superintendent of Central Tax, presently posted at CPC,
Chief Commissioner Office, Mumbai Zone, Mumbai and
residing at 1401 Krishna Heights Plot No.31A, Sector 36,
Kamothe, Navi Mumbai-410209.
Email:[email protected],
Cell:9987332006
183. Pushkar Ratnakar Nanoti
Aged 52 years, son of Shri Ratnakar Nanot, working as
Superintendent of Central Tax, presently posted at GST
42 OA No.210/2020 and
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Raigad Commissionerate, Mumbai and residing at
Anandvan CHS, F 47/2/2, Sector 4, Nerul, Navi Mumbai
400706.
Email: [email protected],
Cell: 92242 37406
184. Sunil Yadaorao Saraf
Aged 58 years, son of Shri Yadaorao Saraf, working as
Superintendent of Central Tax, presently posted at GST
Raigad Commissionerate, Mumbai and residing at Type IV,
C-17, Ekta Vihar, Sector 25, CBD, Navi Mumbai-400614.
Email:[email protected],
Cell:9833277476
185. TVKS Subramaniam
Aged 52 years, son of Shri T.P.V.K. Nagendr Rao, working
as Superintendent of Central Tax, presently posted at GST
Raigad Commissionerate, Mumbai and residing at Flat No.
C-1204, BKS Galaxy, Plot No.11 & 15, Sector-35F,
Kharghar, Navi Mumbai -410210.Email:
[email protected], Cell: 97570 58190
186. Atul Pachkede
Aged 53 years, son of Shri Krishnarao P. Pachkede, worked
as Superintendent of Central Tax, taken VRS from GST
Raigad Commissionerate, Mumbai and residing at D-301,
Shree Ganesh Plaza II, Plot No.2, 3 & 4, Sector-1, Khanda
Colony, New Panvel-410206.
Email:[email protected],
Cell: 9892309204
187.Husen B. Madavi
Aged 58 years, son of Shri Bhanudas Madavi working as
Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate Mumbai and residing at
Type-III, Ekta vihar, CGS Colony, Sector-25, CBD Belapur,
Navi Mumbai-400614. Email: [email protected],
Cell: 96196 87720
43 OA No.210/2020 and
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188. Manish Shibdas Chowdhury
Aged 50 years, son of Shri Shibdas Chowdhury working as
Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate Mumbai and residing at A1
6:4, Sneh CHS, Plot 16, Sector 19 A, Nerul, Navi Mumbai-
400706.
Email:[email protected],
Cell: 98672 54950
189. Ravindra Laxmanrao Sherkar
Aged 57 years, son of Shri Laxmanrao Sherkar working as
Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate, Mumbai and residing at
Room No. 16, Buldg. No. B2-11, Shree Complex Phase-I,
Adharwadi Jail Road, Kalyan (West)-421301.
Email:[email protected],
Cell: 98695 10471
190. Raj Kishor Mahto
Aged 49 years, son of Shri Ram Deo Mahto, working as
Superintendent of Central Tax, presently posted at GST
Raigad Audit Commissionerate, Mumbai and residing at B-
206, Milloni CHSL, Sector-27, Nerul, Navi Mumbai-400706.
Email:[email protected], Cell: 9869626509
191. Bindu Raman
Aged 51 years, daughter of Shri PI Raman, working as
Superintendent of Central Tax, presently posted at GST
Palghar Commissionerate, Mumbai and residing at 1/101,
Brahmand Phase-V CHS, Azaad Nagar, Off G.B. Road,
Thane (West) - 400607. Email: [email protected],
Cell:9323735314
192. Srinivasan N. Iyengar
Aged 52 years, son of Shri T.Narasimhan, working as
Superintendent of Central Tax, presently posted at GST
44 OA No.210/2020 and
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Belapur Commissionerate, Mumbai and residing at Flat
No.504, Deep Sagar CHS, Plot No.25, Sector-19, Nerul
East,
Navi Mumbai-400706.
Email: [email protected],
Cell:9892608804
193. Rajesh Thampy
Aged 52 years, son of Shri Jayachandran Thampy, working
as Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate, Mumbai and residing at 504,
Maitri Tower, Plot No.2, Nr.CIDCO Office Sector 29, Nerul
East,
Navi Mumbai-400706.
Email: [email protected],
Cell: 9869011385
194. Anand N. Kollengode
Aged 55 years, son of Shri Natarajan Narayan Kollengode,
working as Superintendent of Central Tax, presently posted
at GST Belapur Commissionerate Mumbai and residing at
101, Ratnasagar plot 58, Opposite Gold Crest High School,
Sector 29, Vashi Navi Mumbai
Email: [email protected],
Cell:9820157333
195. Vishal B Patil
Aged 51years, son of Shri Baburao Patil, working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at 46/455
Type-III Ekta Vihar Sector 25 CBD Belapur Navi Mumbai-
400614.
Email:[email protected],
Cell:9869130386
45 OA No.210/2020 and
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196. Jayant G Shende
Aged 54 years, son of Shri Girish Mahadev Shende,
working as Superintendent of Central Tax, presently posted
at GST Belapur Commissionerate Mumbai and residing at
G15, RHS, Sector 6, Vashi, Navi Mumbai
Email: [email protected],
Cell: 9869061514
197. Keshav V. Narvekar
Aged 50 years, son of Shri Vijay Narvekar, working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate, Mumbai and residing at B/402,
Neelrekha CHS Sane Guruji Nagar, Mulund (East),
Mumbai-400081.
Email:[email protected], Cell:9820474949
198. Kottapalli Rajshekar
Aged 49 years, son of Shri Kottapalli Ramesh Babu,
working as Superintendent of Central Tax, presently posted
at GST Belapur Commissionerate Mumbai and residing at
B-602, ARM Enclave, Plot No.11, Sector-7, Kharghar, Navi
Mumbai 410210.
Email: [email protected], Cell: 9987332137
199. Ashwini Kumar Koli
Aged 46 years, son of Shri Gangadhar N. Koli, working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at E-5/8,
Geetanjal CHS, Seawoods, Nerul West, Navi Mumbai-
400706.
Email:[email protected], Cell: 8108640543
200. D.Y. Patil
Aged 59 years, son of Shri Yashwant Patil, working as
Superintendent of Central Tax, presently posted at GST
46 OA No.210/2020 and
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Belapur Commissionerate Mumbai and residing at 504,
Avaneesh CHS, Plot No.225, Sector-13, Kharghar, 410210.
Email:[email protected], Cell: 9820819420
201. R.G. Inamdar
Aged 55 years, son of Shri Gangadhar B. Inamdar, working
as Superintendent of Central Tax, presently posted at GST
Belapur, Commissionerate Mumbai and residing at G-
8/2:6, Prime Rose CHS Ltd. Spaghetti Complex, Sector 15,
Kharghar, Navi Mumbai-410210.
Email:[email protected], Cell: 9819515469
202. Surekha R. Dhapodkar
Aged 50 years, daughter of Shri Purushottam Paunikar,
working as Superintendent of Central Tax, presently posted
at GST Belapur Commissionerate Mumbai and residing at
Flat No.402, Plot No.224, Proviso Corner, Sector-23,
Ulwe Navi Mumbai, Email:[email protected],
Cell:9869182004.
203. Reena George
Aged 51 years, wife of Shri P.George Mathew, working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at B-35/7,
Kendriya Vihar, Sector 11, Kharghar-410210.
Email: [email protected], Cell: 8451912808
204. A.K. Karan
Aged 52 years, son of Shri Santosh Kumar working as
Superintendent of Central Tax, presently posted at GST
Appeals-II Commissionerate Mumbai and residing at Flat
No.49, Sector A, CGS Quarters, Near Bhandup Post office,
Bhandup East, Mumbai-400042.
Email: [email protected], Cell: 8805382386
205. Nilesh Moglewar
Aged 47 years, son of Shri Diwakar Moglewar working as
Superintendent of Central Tax, presently posted at GST
47 OA No.210/2020 and
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Belapur Commissionerate Mumbai and residing at
1503/24 Happy Valley Manpada, G.B.Road, Thane West
409610.
Email: [email protected], Cell: 9920680632
206. Mahendra P Patil
Aged 51 years, son of Shri Panditrao P. Patil, working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at TYPE-4,
C-22, Ekta Vihar, Sector 25, Belapur CBD, Navi Mumbai-
400614.
Email: [email protected], Cell: 9769605861
207. Aruna Jayaraj
Aged 50 years, wife of Shri V.S.Jayaraj working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at Milloni
CHS, Plot No.109, Sector 27, Seawoods, Navi Mumbai-
400706.
Email: [email protected], Cell: 9833259658
208. Alok Prakash
Aged 52 years, son of Shri Shree Narayan Sinha working as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at A-402,
Milloni CHS, Plot-109, Sec-27, Nerul, Navi Mumbai-
400706.
Email: [email protected], Cell: 98215 89033
209. Sanjay Namdeo Bansole
Aged 52 years, son of Shri Namdeo Bansole working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai, Commissionerate Mumbai and residing at
Dynasty CHS, Flat No. 302, Sector 6, Airoli, Navi Mumbai-
400708.
Email: [email protected], Cell: 9820385037
48 OA No.210/2020 and
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210. Manish Sahay
Aged 51 years, son of Late Kamaleshwar Sahay working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai, Commissionerate Mumbai and residing at B-
608, Milloni CHSL, Plot No. 109, Sector-27, Nerul (E), Navi
Mumbai - 400706. Email: [email protected],
Cell: 8080219827
211. Vijay Manchanda (Retd)
Aged 61years, son of Shri Ramlal Manchanda retired as
Superintendent of Central Tax, presently posted at GST
Belapur Commissionerate Mumbai and residing at C-1/3
Kendriya Vihar, sector-11, Kharghar, Navi Mumbai
410210.
Email: [email protected], Cell: 9594945628
212. Sateesh Govind Naik (Retd)
Aged 60 years, son of Shri Govind Naik worked as
Superintendent of Central Tax, presently retired from GST
Navi Mumbai Commissionerate Mumbai and residing at
Flat no. 201, Stele-Park CHS, Plot no. 283 to 285, Sector-
21, Nerul, Navi Mumbai-400706.
Email: [email protected],
Cell: 9004203000
213. Chitranjan R.Swain
Aged 53 years, son of Shri Gananath Swain working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai Commissionerate, Mumbai and residing at D-
12, Ekta Vihar, Block-D, Sec-25, CBD Belapur, Navi
Mumbai.
Email: [email protected],
Cell: 9833036984
214. Ajay Singh
Aged 51 years, son of Shri Udai Singh working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai Commissionerate, Mumbai and residing at
49 OA No.210/2020 and
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1601, Bhoomi Ratna CHS Ltd, Plot No. 74, Sector 21,
Kharghar, Navi Mumbai-410210.
Email: [email protected], Cell: 9029730268
215. Ajit Kumar Sahay
Aged 50 years, son of Late Shri R.S.Sahay, working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai, Commissionerate Mumbai and residing at
1405, Suncity Avenue, Plot No.271, Sector-10 Kharghar,
Navi Mumbai. Email: [email protected],
Cell:9820921184
216. Dhanaseelan D. Nair
Aged 48 years, son of Shri Kootheril
Damodaran Nair, working as Superintendent of Central
Tax, presently posted at Directorate of Enforcement,
Mumbai and residing at B4/204, Asha Park,
Pandurangwadi, Dombivili East,
Thane-421201.
Email: [email protected], Cell: 9987511895
217. Parameshwaran S.
Aged 54 years, son of Shri Sankaran N. working as
Superintendent of Central Tax, presently posted at
Directorate of Enforcement, Mumbai and residing at 1304
Dosti Blossom, Dosti Acres, Near Antop Hill, Wadala East
Mumbai 400037.
Email: [email protected],
Cell:9892304725
218. Sitaram Shivram Narkar
Aged 57 years, son of Shri Shivam G. Narkar working as
Superintendent of Central Tax, presently posted at
Directorate of Enforcement, Mumbai and residing at 407-A,
Manik CHS, S.J. Marg, Lower Parel, Mumbai 400013.
Email: [email protected],
Cell: 9969106399
50 OA No.210/2020 and
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219. Prakash Sankunni Nair
Aged 53 years, son of Shri Sankunni Nair working as
Superintendent of Central Tax, presently posted at
D.G.Audit, Mumbai Zonal Unit, Mumbai and residing at B-
209, Usha Nagar Village Road, Bhandup West, Mumbai-
400078.
Email: [email protected], Cell:9867994255
220. Anil Ramlal Purba
Aged 54 years, son of Shri Ramlal Purba working as
Superintendent of Central Tax, presently posted at
Directorate of Revenue Intelligence, Adjudication, Mumbai
and residing at C-5/9/2:1, Neelkanth Apartments Sector-4,
CBD Belapur, Navi Mumbai-400614,
Email: [email protected], Cell: 9867724933 AND
9969181187
221. Manoj Kumar
Aged 53 years, son of Shri A.K.Sudhanshu working as
Superintendent of Central Tax, presently posted at GST
Navi Mumbai Commissionerate, Mumbai and residing at
Flat No.B-21, Type IV, Ekta Vihar, Sector 25, CBD Belapur,
Navi Mumbai-400614.
Email: [email protected], Cell: 9867724933
222. Vandana.D.Kalwani
Aged 53 years, wife of Shri Dilip Kalwani working as
Superintendent of Central Tax, presently posted at NACIN,
Mumbai and residing at 704, Carnation Buiding, Satguru
Gardens, Mith Bunder Road, Thane (East) 400603.
Email: [email protected], Cell:9167525277
223. Sanjay L Hasija
Aged 49 years, son of Shri Laxmandas Hasija working as
Superintendent of Central Tax, presently posted at Office of
Commissioner, AR, CESTAT, Mumbai and residing at 101,
Sai Residency, Dulari Pada, Ulhasnagar, 421004.
Email: [email protected], Cell: 9975863130
51 OA No.210/2020 and
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224. Lachhman Sobhraj Vishindasani
Aged 56 years, son of Shri Sobhraj V.
worked as Superintendent of Central Tax, taken VRS from
GST Belapur Commissionerate Mumbai and residing at
D12/602, Rutu Estate, Near Hiranandani Estate,
Ghodbunder Road, Patlipada, Thane (West) - 400 607.
Email: [email protected], Cell: 7986995134 and
9892984922
225. Rajeev Anant Kulkarni
Aged 57 years, son of Shri Anant Kulkarni working as
Superintendent of Central Tax, presently posted at GST
Thane Commissionerate Mumbai and residing at CD-
106/C-3 Shreerang Society, Thane(W)-400601.
Email: [email protected],
Cell: 9987070082 ... Applicants
(By Advocate Shri R.G. Walia )
VERSUS
1. Union of India, through
The Revenue Secretary to the Govt. of India
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi - 110 001.
2. The Chairman,
Central Board of Indirect Taxes (CBIC)
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi - 110 001.
52 OA No.210/2020 and
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3. The Principal Chief Commissioner of
Central Excise, Mumbai Zone-I,
Cadre Controlling Authority,
1154, M.K. Road, Central Excise Bldg.,
Churchgate, Mumbai - 400 001.
4. The Secretary,
Ministry of Personnel, P G and Pensions,
Department of Personnel & Training,
North Block, New Delhi - 110 001.
5. The Principal Chief Controller of Accounts
Central Board of Indirect Taxes,
AGCR Building, 1st floor,
New Delhi - 110 002. ... Respondents
(By Senior Advocate Shri R.R. Shetty a/w Shri D.A. Dube)
OA No.18/2022
1. CENTRAL EXCISE SUPERINTENDENT ASSOCIATION
(CESA MUMBAI) A UNIT OF ALACEGEO (Recognised vide
CBEC Letter F.NO B/12017/10/2012-AD dt.25-02-2013,
through General Secretary Smt. Bharati M. Bakhtiani,
Aged 54 Years, wife of Shri Mahesh M Bakhtiani, presently
posted at: Thane Audit Commissionerate, and Residing at:
B-5 Ranjit Society, Mulund (West)
Mumbai 400 080,
Email: [email protected].
2. Sanjeev Sahai
Aged 55 years, son of Shri H. C Sahai,
Working as Superintendent of Central Tax, presently
posted at Mumbai West Commissionerate, Mumbai and
Residing at: 302 Maheshwari, Gorai 2, Mumbai.
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3. Hari K.K.
Aged 61 years, Son of K. Narayanan Nambiar, Retired as:
Superintendent of Central Tax, Palghar Commissionerate
and Residing at: G-2 Anantswami CHS Krishna Township
Off Ambadi Road Vasai Road Post Palghar Dist.Pin 401202.
4. K.K. Sasidharan Nair
Aged 61 years, son of P. Krishna Pillai, Retired as:
Superintendent of Central Tax, Mumbai Central
Commissionerate and Residing at: C-601, Jhelum
Evershine Estate, 100 Feet Road, Vasai West Palghar
401202.
5. Deepa M Bhaskaran
Aged 50 years, wife of Manoj Bhaskaran, Working as:
Superintendent of Central Tax, presently posted at: GST
Mumbai West Commissionerate, Mumbai and residing at:
Flat No.9, Plot No.88, Laxmi building, Garodianagar,
Ghatkopar East, Mumbai - 400077.
6. E.J.Thomas
Aged 57 yrs, S/O Thomas Eapen Working as:
Superintendent of Central Tax, presently posted at: CSMI
Airport and Residing at: 4/Shallom Apt, IC Colony,
Borivli(w), Mumbai 400 103.
7. Romy J. Punjabi
Aged-56 yrs, S/O Jethanand Punjabi Working as:
Superintendent of Central Tax, presently posted at: CSMI
Airport and Residing at: E/818, Sunderdham-II CHSL,
Rambaug Lane, Poisar, Borivali(W), Mumbai-400 092.
8. Derek M. Picardo.
Aged-55 yrs, S/O STANY PICARDO, Working as:
Superintendent of Central Tax, presently posted at:
Mumbai West Commissionerate and residing at: B-601,
ACME AMAY CHS., VISHWEHWAR NAGAR ROAD,
GOREGAON EAST, MUMBAI 400063.
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9. Rajesh V. Joshi
Aged 53 years, son of Shri Vinayak Trimbak Joshi, working
as: Superintendent of Central Tax, presently posted at:
Directorate General of Vigilance, West Zonal Unit, Mumbai
and residing at: 1202, Vinayak Blessings CHS Ltd., Above
Bank of Baroda, V.B. Phadke Marg, Gavanpada, Mulund
East, MUMBAI 400 081.
10. N.S.Mahadev Seshan
Aged 60 years, son of NV Seshan, Retired as:
Superintendent of Central Tax, CGST&CEx., Audit Thane
and residing at: E-302, Sai Aasha Daya CHS, Neelam
Nagar, Phase 2, Mulund East, Mumbai-400081.
11. Anil Sitaram Agharkar
Aged 61 years, son of Sitaram, retired as: Superintendent
of Central Tax, from Thane and residing at: E-2/503, Rutu
Park CHS, Majiwade, Thane 400601.
12. M.R.Melvin
Aged-50 yrs, S/O Terrence Menzel, Working as:
Superintendent of Central Tax, presently posted at:
Revision Applicant Unit, Mumbai and residing at: C
1/1103, Integrated Kamal CHS, Link Road, Mulund (West),
Mumbai 400080.
13. Santosh P. Kawatkar
Aged 55 years, son of Prabhakar N. Kawatkar, working as:
Superintendent of Central Tax, presently posted at: GST
Thane Commissionerate. Residing at: 22, Jagannath
Darshan CHS, M.D. Kini Road, Bhandup Village(East)
Mumbai 400042.
14. Wessely Joseph
Aged 61 years, son of Shri Peter Joseph, retired as:
Superintendent of Central Tax from Audit I GST
Commissionerate and residing at: B-190, Willows Twin
55 OA No.210/2020 and
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Tower, Vasant Garden, Swapna Nagari, Mulund Mumbai-
400080.
15. Dinesh B Nair
Aged-59 yrs, S/O Bhanuvikraman Nair, Working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Palghar Commissionerate and residing at:
A/704, Country Park, Dattapada Road, Borivali East
Mumbai 400076.
16. Bhagwan R. Dashpute
Aged-60 yrs, S/O Ramchandran, Retired as:
Superintendent of Central Tax from CGST & CEx Mumbai
West Commissionerate and residing at: B/8 Sai Milan, Sai
baba Complex, Mohan Gokhale Road Goregaon East
Mumbai 400 063.
17. Deepak Shanbhag
Aged 56 years, son of Shri Shankar Shanbaug working as:
Superintendent of Central Tax, presently posted at: Marine
& Preventive Commissionerate Mumbai and residing at: A
204 Chitrakut Rawal pada Dahisar East, Mumbai 400068.
18. Rupesh K. Lohare
Aged-55 yrs, S/O Ram Sarup, retired as: Superintendent of
Central Tax from erstwhile Mumbai IV Commissionerate
and residing at: Regent CHSL, B-203, LIC Colony, Opp.
Karnataka Bank, Borivali west, Mumbai-400103.
19. Sunny Thomas
Aged-61 yrs, S/O O.J. Thomas, retired as: Superintendent
of Central Tax from Audit-III Commissionerate, Mumbai
and residing at: 301, Prashant, Vrishi Complex, Holy Cross
Road, I.C Colony, Borivali West. Mumbai 400103.
20.Deborah Lita Silva
Age 52 years daughter of Shri. Joseph Michael Dsouza,
Retired as: Superintendent of Central Tax from Mumbai
56 OA No.210/2020 and
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South Commissionerate and residing at: B/206 Raj
Maximus CHS, Off L.M. Road, Mandapeshwar, Borivali (W),
Mumbai 400103.
21. Latha Bimal Kumar
Aged 51 years, daughter of Shri. N Sadasivan Retired as:
Superintendent of Central Tax, Mumbai from Thane
Commissionerate and residing at: A/1303, Viceroy Park,
Opp. Dahisar RTO, Dahisar-West, Mumbai-400068.
22. Pradeep R. Rao
Aged 57 years, son of Late B. Raghavendra Rao, working
as: Superintendent of Central Tax, presently posted at:
CGST & CEx Mumbai Central Commissionerate, Mumbai
and residing at: B-302, Atlanta CHS, Mithagar Road, Off
Link Road, Kanderpada, Dahisar (West), Mumbai 400068.
23. P.S. Rajan Nair
Aged 61 years, son of K. Sankaranarayanan Nair, retired
as: Superintendent of Central Tax, from CGST&CEx
Palghar Commissionerate, Mumbai and residing at: A1
Shree Manikanda CHS Nr. Ayyappa Temple, Stella Vasai
(W) Palghar (Dist.) 401202.
24. Preeti Bhatt.
Aged 53 years, daughter of Krishna Kumar Mehta, working
as: Superintendent of Central Tax, presently posted at:
CGST&CEx Navi Mumbai Commissionerate, Mumbai and
residing at: 1A, Udayagiri, Anushaktinagar, Trombay,
Mumbai-400094.
25. Reyaz Ahmed
Aged 58 years, son of Faiyaz Ahmad working as:
Superintendent of Central Tax, presently posted at: Audit-
III Commissionerate, Mumbai and residing at: 104,
Vidyadham, Vidyanagari Marg, Kalina, Santacruz(E),
Mumbai-400098.
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26. Sunil K Natu.
Aged 60 years, son of Krishnaji Natu, retired as:
Superintendent of Central Tax, from Audit-III
Commissionerate, Mumbai and residing at: 302 Laxmi
Govind Sadan, Bamanwada MC Chagala Road Vile Parle
East Mumbai 400099.
27. Shrinivas Jakkul
Aged 52 years, son of Shri CHINNAYYA JAKKUL working
as: Superintendent of Central Tax, presently posted at: GST
Audit-III, Commissionerate, Mumbai and residing at: A-
604, Navchetna, Sector 3, CGS Colony, Antop Hill,
Mumbai-400037.
28. A.T. Hussain
Aged 62 years, son of TAWAKKAL HUSAIN MAHABULLA,
Retired as: Superintendent of Central Tax from GST Raigad
Audit Commissionerate, Mumbai and residing at: 203,
Kailash Apartment, Behind Powai English High School, IIT
Main Gate, Powai, Mumbai-400076.
29. Purnima Ghosh
Aged 56 years, daughter of Kanan Kesavan Kunji, working
as: Superintendent of Central Tax, presently posted at: M&
P Commissionerate, Mumbai and residing at: B101 Sanjiv
Apts Sion Mumbai-400022.
30. Zafar Iqbal Khan.
Aged 60 years, son of Mohd Zahir Hasan Khan, Retired as:
Superintendent of Central Tax from Audit I
Commissionerate, Mumbai and residing at: B 506 Laxmi
Narayan Complex, Sec 12 A, Koparkhairne, Navi Mumbai
400709.
31. B.N.Nikam.
Aged 60 years, son of NAMDEO D. NIKAM, Retired as:
Superintendent of Central Tax from Audit-II
Commissionerate, Mumbai and residing at:C-5, Central
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Excise & Customs Quarters, Katrak Road, Wadala West,
Mumbai 400031.
32. Deepak Vanjare.
Aged 54 years, son of PANDURANG, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx. Mumbai East Commissionerate, Mumbai and
residing at: 403/L-1, Neelyog Residency, Pantnagar,
Ghatkopar (East), Mumbai-400 075-
33. Shafat Ali Ismail Khan
Aged 58 years, son of ISMAIL, working as: Superintendent
of Central Tax, presently posted at: Audit-III
Commissionerate, Mumbai and residing at: A/8-703, Al-
Quba CHS Ltd. Millat Nagar, New Link Road, Andheri
(West), Mumbai - 400 053.
34. Anila Das
Aged 59 years, daughter of A. K. Das, working as:
Superintendent of Central Tax, presently posted at: Audit-
III Commissionerate, Mumbai and residing at: 201/C, CGS
QUARTERS, WADALA WEST, MUMBAI-400031.
35. Rujuta Danait
Aged 55 years, wife of D.M. Danait working as:
Superintendent Central Tax, presently posted at: GST
Audit III. Residing at: Flat no 202 Bldg No 27, Central
Excise Officers Quarters Oshiwara, Link Road Mumbai
400053.
36. Saramma P. Thomas
Aged 55 years, daughter of JOB SPENCER, working as:
Superintendent of Central Tax, presently posted at: CGST&
CEx Bhiwandi Commissionerate, Mumbai and residing at:
A-502, DSK Project, Kalyan Nagari Rachna CHS Ltd, Near
Sanglewadi, Kalyan (W), Pin Code: 421301.
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37. R.N. Ramesh
Aged 53 years, son of R S Natarajan, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Bhiwandi Commissionerate, Mumbai and
residing at: 202 Lotus Building, Flower Valley,
Khadakpada, Kalyan (W) 421301.
38. Namita U. Kasar
Aged 54 years, daughter of SUDHAKAR PAWAR retired as:
Superintendent of Central Tax, Mumbai from erstwhile
Mumbai-III Commissionerate and residing at: 239/6221,
Pantnagar, Ghatkopar(E), Mumbai-400075.
39. Kuttikulan Bindu Gangadharan
Aged 52 years, daughter of Velukutty Gangadharan,
working as: Superintendent of Central Tax, presently
posted at: Mumbai Customs, and residing at: 5/10, Lotus
chs, Bhawani Nagar, Maroll, Mumbai-400059.
40. Jolly V Koshy
Aged 55 years, daughter of K M Thomas, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai West Commissionerate, Mumbai and
residing at: E1/31, Pramukh Vijay, Vijay Nagar, Marol,
Andheri East, Mumbai 400059.
41. Afzal E. Zatkal
Aged 54 years, son of Esmail Noor Md Zatkal, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai West Commissionerate, Mumbai and
residing at: 26/403 Oshiwara, Mhada Complex, Oshiwara
Andheri West Mumbai-400053.
42. Ajaykumar P Parekh
Aged 52 years, son of P D Parekh, working as:
Superintendent of Central Tax, presently posted at: Audit-II
Mumbai Commissionerate, Mumbai and residing at:
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A/101, Milind Bhavan, MG Road, Goregaon W, Mumbai
400104.
43. Anil Rupani
Aged 52 years, son of BHAGWANDAS, working as:
Superintendent of Central Tax, presently posted at: M&P,
Cus. (Prev.), Mumbai and residing at: 17A-403, Godavari,
Customs colony, Powai, Mumbai 400076.
44. Ajit Savant
Aged 59 years, son of Vishram Savant, working as:
Superintendent of Central Tax, presently posted at: DGGI
Mumbai, residing at: A/502 BHOOMI ARCADE, ASHOK
NAGAR, KANDIVALI (EAST) MUMBAI 400101.
45. Pratibha Kakan
Aged 54 years, daughter of RAMLAL VISHWANATH SINGH,
retired as: Superintendent of Central Tax, from CGST&CEx
Mumbai South Commissionerate, Mumbai and residing
aA602, LINK PALACE, SAI BABA COMPLEX, GOREGAON
EAST, MUMBAI 400063.
46. Yezdi N. Postwala
Aged 55 years, son of NARIMAN, retired as: Superintendent
of Central Tax, from CGST&CEx Mumbai South
Commissionerate, Mumbai and residing at: B-305,
SHARDA DARSHAN CHS, LINK ROAD, DAHISAR EAST,
MUMBAI 400 068.
47. Milind Bhogale
Aged 53 years, son of Vinayak, working as: Superintendent
of Central Tax, presently posted at: CGST&CEx Mumbai
West Commissionerate, Mumbai and residing at: 201/27,
New MHADA, Oshiwara, Andheri-West, Mumbai-400053.
48. Vikram Bharadwaj
Aged 53 years, son of Shriniwas, working as:
Superintendent of Central Tax, presently posted at:
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CGST&CEx Mumbai South Commissionerate, Mumbai and
residing at: 26/502, MHADA Complex New Link Road
Oshiwara Andheri W, Mumbai-400053.
49. Sanjay Poojari
Aged 51 years, son of Annayya, working as: Superintendent
of Central Tax, presently posted at: CGST&CEx Mumbai
West Commissionerate, Mumbai and residing at: F/324,
Ekta Woods, Raheja Estate, Kulupwadi, Borivali (E),
Mumbai-400066.
50. Yeshwantkumar P Gupta
Aged 59 years, son of Prakashchandra Gupta, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai West Commissionerate, Mumbai and
residing at: D-11/61 Asmita Jyoti CHS Ltd., Charkop
Naka, Marve Road, Near Atharva College, Malad (West),
Mumbai-400095.
51. V.K. Anthony
Aged 53 years, son of V.A.Kurian, working as:
Superintendent of Central Tax, presently posted at: Audit-I
Mumbai Commissionerate, Mumbai and residing at:
B/404, Panchvan Complex, Near Mary Immaculate Girls
High School, I.C.Colony, Borivili (W), Mumbai-400103.
52. Parag R.Joshi
Aged 56 years, son of RAMCHANDRA, working as:
Superintendent of Central Tax, presently posted at: Audit-
III Commissionerate, Mumbai and residing at: GB-1,
Tarang Co-op Hsg Society, Mogullane, Mahim, Mumbai 400
016.
53. Nitin Kadam
Aged 59 years, son of TUKARAM, working as:
Superintendent of Central Tax, presently posted at: DG
Valuation Mumbai, and residing at: B-102, Raj Manor,
Liberty Garden, Malad West, Mumbai 400064.
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54. Yuvraj Bakde
Aged 54 years, son of Khushalrao Fakiraji Bakde, retired
as: Superintendent of Central Tax from Jalgaon Divn.,
Nashik Commissionerate and residing at: AMEY' Near Dr.
Marothi Hospital, Opp. BalaJi Dal Mill, Shastri Ward,
Hinganghat, Dist-Wardha-442301.
55. Uday Kannan
Aged 55 years, son of Velappan Kannan working as:
Superintendent of Central Tax, Mumbai from Audit-I CGST
Mumbai Commissionerate and residing at: Flat No 6, Gr
Flr, Plot No 343, Aakash Darshan CHS, Vakola Village
Road, Santacruz East, Opp Hotel Kwality, Santacruz East,
Mumbai-400055
56. Abidali A. Sayed
Aged 61 yrs, son of Ashfaqueali Sayed, retired as:
Superintendent of Central Tax, from GST Audit I, Mumbai
and residing at: A-18, Hyderabad Estates, Napeansea
Road, Mumbai 400006.
57. Samanandha Joseph George
Aged 54 yrs, son of S.J.GEORGE, working as:
Superintendent of Central Tax, DGGST Intelligence, MZU,
Mumbai and residing at: A 303, SAINATH HEIGHTS,
NEELAM NAGAR PHASE 2, MULUND (EAST), MUMBAI 400
081.
58. Makhijani Sapna Raju
Aged 62 yrs, daughter of Raju Makhijani, retired as:
Superintendent of Central Tax, from Thane
Commissionerate and residing at: 1704/Delight Bldg. City
of Joy. Mulund West, Mumbai 400 080.
59. Meenal Bendre
Aged 54 yrs, daughter of Prabhakar, working as:
Superintendent of Central Tax, Thane CGST
Commissionerate and residing at: B-3, Sunrise
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Apartments, Behind Deep Mandir Cinema, Off LBS Marg,
Mulund West Mumbai 400080.
60. Sanjay Krishna Vaje
Aged 51 years, son of Shri Krishna Sitaram Vaje, working
as: Superintendent of Central Tax, presently posted at:
Appeals-I GST Mumbai Commissionerate and residing at:
A/404, Poonam Apts, Sardar Pratap Sing Complex,
Jaidevsing Nagar, Subhash Road, Near Cosmos High
School, Bhandup (West), Mumbai-400078.
61. Agnes Ashalatha D'cruz
Aged 51 yrs, daughter of Benjamin D'Souza, working as:
Superintendent of Central Tax, presently posted at: Thane
CGST Commissionerate and residing at: 305, Imperial 'A',
Ashar Residency, Gladys Alvares Junction Road, Off
Pokhran Rd.No.2, Thane (W)-400610.
62. Sanjivani Naikdhure
Aged 55 yrs, daughter of JAYWANT TAWDE, retired as:
Superintendent of Central Tax, from Thane CGST
Commissionerate and residing at: 1302, Mayflower,
Hiranandani Meadows, Thane west, 400610.
63. Meera S. Bhandary
Aged 62 yrs, daughter of Ramanna Bhandary, retired as:
Superintendent of Central Tax, from Thane CGST
Commissionerate and residing at: 304/5, Surya Enclave,
Off. Ghodbunder Road, Opp. Tulsidham Complex,
Thane(W)-400610.
64. Anita S. Bagade
Aged 55 yrs, daughter of Sambhaji M. Bagade, working as:
Superintendent of Central Tax, presently posted at: Thane
CGST Commissionerate and residing at: A/412, Ganga
CHSL, Raheja Complex, Opp. Dadlani Park, Balkum,
Thane-400608.
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65. Sanjeev Mehra
Aged 51 yrs, son of BHUPENDAR, working as:
Superintendent of Central Tax, presently posted at: Thane
CGST Commissionerate and residing at: Flat No. 202, Bldg.
No. D-4, Lok Upvan Phase-2, Pokharan Road No.2, Gladys
Alwares Marg, Thane West 400610.
66. Mopati Prabhakar Rao
Aged 60 yrs, son of Nageswarrao Mopati, retired as:
Superintendent of Central Commissionerate and residing
at: Tax, Thane Audit Flat No. 22, New Om Sai Palace,
Shivganganagar, Ambarnath (E), Pin Code:421501.
67. G.M. Veerabhadrayya
Aged 51 yrs, son of Gurumurtayya Math, working as:
Superintendent of Central Tax, presently posted at: Audit-I
Commissionerate and residing at: B-202, GREEN SQUARE
HSG SOC LTD, BEHIND D MART, GHODBUNDER ROAD,
THANE WEST 600 415.
68. Lalit Kumar Sharma
Aged 63 years son of Shri Gangadutt Sharma, retired as:
Superintendent of Central Tax, from Bhiwandi, and
residing at: 804 Millan Hills, Shashtri Nagar, Pokhran road
no.1, Thane west 400606.
69. Ulhas K. Nair
Aged 54 yrs, son of Kumaran Nair, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai Central Commissionerate and residing
at: E2/703, Hyde Park, Near Tulsidham, Off G.B.Rd, Thane
(W), 400610.
70. Jagdish S. Deshpande.
Aged 51 yrs, son of Shyamrao M Deshpande, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: 304,
Royal Residency Park, Thangewadi, Kalyan West, 421301.
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71. Sunil R. Patil.
Aged 55 yrs, son of RAMSINGH, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: 4,
Abhishek Appt., Ganesh Nagar, Dwarka Nashik 422001.
72. Pramila S. Nair
Aged 51 yrs, daughter of M P Govindankutty, working as:
Superintendent of Central Tax, presently posted at: Thane
CGST Commissionerate and residing at: A-605, B bldg.
Riddhi Siddhi Complex, Kopargaon, Dombivali (West), Pin
Code:421201.
73. Maya Thampi
Aged 51 yrs, daughter of Madhava Menon, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: 802, C-
3, Punyodaya Park, Aadharwadi Road, Kalyan(W)-421301.
74. Nitin B. Mohire
Aged 53 yrs, son of Baburao Ambaji Mohire, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: Brk No
1001, Room No 9, Near Indira Gandhi Vegetable Market,
Ulhasnagar-421003.
75. Jolly Varghese
Aged 56 yrs, daughter of M.P. Daniel, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: 402,
Ami Darshan CHS, Opposite HDFC Bank, Rambaug,
Kalyan 421301.
76. Geetha Ganesh
Aged 52 yrs, daughter of C.M. Sundaram, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: 7, A-2
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wing Sweta Apartments, Chintan Co-op Hsg, Soc
Syndicate, Murbad Road, Kalyan-West, Maharashtra-
421301.
77. Mothi Girijan
Aged 50 yrs, daughter of K. K. Vijayan, working as:
Superintendent of Central Tax, presently posted at:
Bhiwandi CGST Commissionerate and residing at: Flat
No.5, Shivmudra Apartments, Mohananand Nagar,
Manjarli Road, Badlapur (W) 421503.
78. Lal N. Achhra
Aged 55 yrs, son of NOTANDAS, working as:
Superintendent of Central Tax, presently posted at: Audit-
III Commissionerate and residing at: 306, Monark Palace,
Behind New English High School, Netaji Cow, Ulhasnagar
421005, District Thane.
79. Vivek S. Gurjar
Aged 51 yrs, son of Sadanand, working as: Superintendent
of Central Tax, presently posted at: Audit-I
Commissionerate and residing at: A-602, Olympia CHS,
Poonam Sagar Road, Near Aiyappa Temple, Mira Road
(East) 401107.
80. Firdosh S. Mehta
Aged 51 yrs, son of Sam D. Mehta, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai Central Commissionerate and residing
at: A/16, Captain Colony, Tardeo Road, Mumbai 400034
81. Jayant Kesharee Das
Aged 60 years, son of Shri Kesharee Das, retired as:
Superintendent of Central Tax, from GST Navi Mumbai
Commissionerate, Mumbai and residing at: 504, Radhika
CHS, Ltd, Sector 3, Plot No 20, Koparkhairne Navi Mumbai
400709.
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82. Mohan Raghavan
Aged 53 yrs, son of V.P. Raghavan, working as:
Superintendent of Central Tax, presently posted at: DRI
Mumbai Zonal Unit and residing at: RH-3, N-26, Sector-6
Vashi Navi Mumbai, 400703
83. Anand V. Rao
Aged 56 yrs, son of Gopalkrishna Venugopal, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Navi Mumbai Commissionerate and residing at:
i-355, 6th floor, Raghunath Vihar, Sector 14, Kharghar,
Taluka Panvel, District Raigad 410210.
84. Andrews P. Louis
Aged 57 yrs, son of Louis Lona Poruthukaran, working as:
Superintendent of Central Tax, presently posted at:
Directorate General of Valuation and residing at: J-2903
Balaji Symphony, Sukapur, New Panvel, Distt. Raigad -
410206.
85. Kishor Sakharam Hate
Aged 52 yrs, son of Sakharam T. Hate, working as:
Superintendent of Central Tax, presently posted at: Raigad
Audit Commissionerate and residing at: 3D/1307, Dheeraj
Dreams Bldg. No. 3 CHS, Lal Bahaddur Shastri Marg,
Bhandup (West), Mumbai-400078.
86. Narendra N. Thakre
Aged 53 yrs, son of Nagorao Thakre, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX Navi Mumbai Commissionerate and residing at:
1001, Shreeji Dham, Sector 7, Airoli Navi Mumbai 400708.
87. Deepak L. Jyala
Aged 52 yrs, son of Lalsingh Jyala, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX Navi Mumbai Commissionerate and residing at: 05,
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Suryadarshan CHS, Plot No. 27, Sector 14, Vashi, Navi
Mumbai 400703.
88. B. R. Saini
Aged 62 years, son of Shri Puran Mal Saini retired as
Superintendent of Central Tax, from GST Navi Mumbai
Commissionerate and residing at: C-6/10/3-4, Sector-
6,CBD Belapur, Navi Mumbai 400614.
89. Abhijit Roy
Aged 59 yrs, son of MADAN MOHAN ROY, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX Navi Mumbai Commissionerate and residing at: B-2,
Manik CHS Ltd, Plot No 9 Sector 16A, Vashi, Navi Mumbai,
400 703.
90. Anil P. Prabhu
Aged 52 yrs, son of Walter Lobo, working as:
Superintendent of Central Tax, presently posted at:
DGGST, WEST ZONE and residing at: B-22, Geetanjali,
Sector 17, Vashi, Navi Mumbai 400703.
91. Freeda. E
Aged 55 years, daughter of Eswaran, presently working as:
Superintendent of Central Tax, Navi Mumbai
Commissionerate and residing at: Mahavir Platinum, A
Wing, Flat no 410 Nr, Indian Oil Nagar, Ghatkopar
Mankhurd, Link Road, Chembur 400043.
92. Swati Khare
Aged 50 years, daughter of Late Maj SBP Pandey, working
as: Superintendent of Central Tax, ADG(Audit), Zonal Unit,
Bangalore and residing at: No.55, 2nd Cross, Adarsha
Nagar, RT Nagar Post, Bangalore 560032.
93. Mridula Nagesha
Aged 53 years, daughter of H.S. Prabhakara, presently
working as: Superintendent of Central Tax, Navi Mumbai
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Commissionerate and residing at: CH-3/22, Kendriya
Vihar, Sector-11, Kharghar, Navi Mumbai 410 210.
94. Anne Stephen
Aged 62 years, daughter of Sebastian Joseph, retired as:
Superintendent of Central Tax Belapur Commissionerate
and residing at: F-8, 1:1, Sharayu CHS, Sector-29 Vashi
Navi Mumbai.
95. Abhijit Biswas
Aged 61 yrs, son of Shiba Pada, retired as: Superintendent
of Central Tax from Navi Mumbai and residing at: Flat No.B
304, Bldg No2, Plot No41&42, Empire Estate, Sector-20,
Kharghar, Navi Mumbai-410210.
96. A.R. Radhakrishnan
Age 61 years, son of Shri Ramchandran retired as:
Superintendent of Central Tax, from GST Navi Mumbai
Commissionerate, Mumbai and residing at: 504,
Swamisamarth CHS Ltd., Plot No. E-1/C, Sector-12,
Kharghar, Dist. Raigad. 410210.
97. Shivdas Nair
Aged 54 yrs, son of Balakrishnan Nair, working as:
Superintendent of Central Tax, presently posted at: Audit
Raigad and residing at: D3/602, Lenyadri CHS, Sector-
19A, Plot No-47/1, Nerul, Navi Mumbai - 400706.
98. Winston Paul Jacinto
Aged 56 yrs, son of PETER JACINTO, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx Mumbai South Commissionerate and residing
at: room no 243, 3rd floor, Block C, type IV Quarters, CGS
Colony, Wadala West, Mumbai 400031.
99. P.L.C. Zachariah
Aged 56 yrs, son of P. C. Zachariah, retired as:
Superintendent of Central Tax from CGST&CEx Mumbai
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Central Commissionerate and residing at: 82/15, Samson
Apts., 57, r. Bhatt Marg, Mumbai 400009.
100. Mehboob Ali Qureshi
Aged 58 yrs, son of Mohammed Yakub Qureshi, working
as: Superintendent of Central Tax, presently posted at:
PCCO, Mumbai Zone and residing at: Bldg. No. 4, 3rd floor,
Flat No. 68, CGS Colony, Sector-7, Opp. Shaikh Misree
Dargah, Shaikh Misree Road, Antop Hill, Mumbai-400037.
101. Sudhakar S. Mehta
Aged 53 yrs, son of Srikrishna N. Mehta, working as:
Superintendent of Central Tax, presently posted at: PCCO,
Mumbai Zone and residing at: 601, B-WING, SOLITAIRE
CHSL, UDYOG NAGAR, GOREGAON WEST, MUMBAI-
400062.
102. P.S.G.V. Subrahmanyam
Aged 59 yrs, son of P.V.Subba Rao, working as:
Superintendent of Central Tax, presently posted at:
Appeals-III Commissionerate, Mumbai and residing at: AB-
101, Riddi Siddi Complex, Kopar, Dombivli - 421201.
103. Jessy Varughese
Aged 60 yrs, daughter of P.M. MATHEW, retired as:
Superintendent of Central Tax, from CGST&CEx. Mumbai
Central Commissionerate and residing at: Flat No. 9 SHAM
NIKETAN, 2ND FLOOR, GOKHALE ROAD,
DHANUKARWADI KANDIVALI WEST MUMBAI-400067.
104. Swaminathan Raman
Aged 59 yrs, son of Raman Swaminathan, working as:
Superintendent of Central Tax, presently posted at: CCO,
Mumbai Zone and residing at: 101, Premswaroop, 7A,
Sreenagar Colony, Off, M.G. Road, Goregaon Mumbai
400104.
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105. Sunita.M. Upadhyay
Aged 56 yrs, daughter of KAMAL KUMAR, retired as:
Superintendent of Central Tax, from CGST&CEx. Mumbai
Central Commissionerate and residing at: E401 Sai Radha
Complex LBS Marg, Bhandup west Mumbai 400078.
106. Lissy Vincent
Aged 53 years, daughter of VINCENT JOSEPH, presently
working as: Superintendent of Central Tax, CGST & CEx
Thane Commissionerate and residing at: 2002,
TAKSHASHILA, Nirmal Nagar, Mulund West Mumbai 400
080.
107. Sanjay H. Pandit
Aged 58 yrs, son of Harishchandra Anant Pandit, working
as: Superintendent of Central Tax, presently posted at:
Audit-I Mumbai and residing at: 304, Mahavir Arcade CHS
Ltd. Opp. Ghantali Devi Mandir, Naupada, Thane (West)-
400602.
108. Satyadev D. Sharma
Aged 62 yrs, son of MAMCHAND SHARMA, retired as:
Superintendent of Central Tax from CGST&CEx., Palghar
Commissionerate and residing at: VPO DEROLI AHIR
DISTRICT MAHENDAR GARH TEHSIL NARNAUL
HARYANA-123028.
109. Neena George
Aged 50 years, daughter of P.D. LAZAR, presently working
as: Superintendent of Central Tax, CGST& CEx Palghar
Commissionerate and residing at: B-302, Evershine
Classique, Evershine City, Vasai East, Palghar District.
110. M.S. Sajeesh
Aged 57 yrs, son of MK Sukumaran, working as:
Superintendent of Central Tax, presently posted at: Audit-I
Mumbai and residing at: Flat no. 901, Saraswati, Bldg 17
C, Customs Colony, A S Marg, Powai, Mumbai 400076.
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111. Subhash B Sawant
Aged 59 yrs, son of Babaji Sawant, working as:
Superintendent of Central Tax, presently posted at:
CGST&CEx., Palghar Commissionerate and residing at: F-
304, Apeksha Apartment, Sai-Nagar, Vasai Road West,
District Palghar 401202.
112. H.H. Jafferi
Aged 50 yrs, son of Syed Mehmudul Hasan Jafferi, working
as: Superintendent of Central Tax, presently posted at:
NACIN, Mumbai and residing at: 17A-601, Customs
Colony, Powai, Mumbai 400076.
113. Hansraj S. Jethmalani
Aged 59 yrs, son of SRICHAND, working as:
Superintendent of Central Tax, presently posted at: Audit-I,
Mumbai and residing at: D-204, Kavei CHS. Ltd., Setor-5,
Kharghar, Navi Mumbai 410210.
114. Ashok Pundalik Deore
Aged 59 yrs, son of SRICHAND, working as:
Superintendent of Central Tax, presently posted at: Audit-I,
Mumbai and residing at: RH A2 Tirupati Executive, Behind
Deepak Gruh Udyag, Ulkanagari, Aurangabad 431005.
115. Chandravadan Bapurao Kathawate
Aged 60 yrs, son of BAPURAO KATHWATE retired as:
Superintendent of Central Tax from CGST Aurangabad and
residing at: Plot No. 18/19, Gut No. 383, Opposite Hotel
Vijayraj, Jalna Road, Chikalthana, Aurangabad 431007.
116. Anil Sadashiv Doshatti
Aged 62 yrs, son of SADASHIV DOSHATTI, retired as:
Superintendent of Central Tax, from Nagpur Zone and
residing at: Pochamma Galli, Latur.
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117. Mohammed Asif Iqbal
Aged 60 yrs, son of ASIF IQBAL, retired as: Superintendent
of Central Tax from CGST Aurangabad and residing at: Plot
No. 18, Altamash Colony, Behind Central Naka,
Aurangabad 431003.
118. Siraj Ali Khan
Aged 59 years, working as: Superintendent of Central Tax,
presently posted at: Nashik Audit Commissionerate, CGST
Nagpur Zone, and residing at: House No. 5-1-62,
Kotwalpura, Milk Colony, Aurangabad. 431001.
119. Arvind Gajanan Dhobley
Aged 56 yrs, son of GAJANAN DHOBLEY, working as:
Superintendent of Central Tax, presently posted at: Nashik
Audit Commissionerate and residing at: S-20, Sadguru
Colony, Chikalthana, Aurangabad - 431007
120. Vijaykumar Uddhavrao Golhait
Aged 55 yrs, son of UDDHAVRAO GOLHAIT, working as:
Superintendent of Central Tax, presently posted at: Nagpur
Customs Commissionerate and residing at: Plot No. 185, B-
Sector, N-1, CIDCO, Near Bhakti Ganesh Temple,
Aurangabad 431003
121. Pritam Kanhaiyalal Naik
Aged 52 yrs, son of Kanhaiyalal Naik, working as:
Superintendent of Central Tax, presently posted at: Nashik
Audit Commissionerate and residing at: A-2, 502,
Millennium Park, Chikalthan MIDC, Aurangabad, 431003.
122. Pravin Sanduji Mundhe
Aged 53 yrs, son of SANDUJI MUNDHE, working as:
Superintendent of Central Tax, presently posted at: Nashik
Audit Commissionerate and residing at: SB Colony, East
Block No. 12, Near Janata Bazar, Aurangabad 431001.
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123. Nariya Pravinkumar Narendra
Aged 51 yrs, son of NARENDRA, working as:
Superintendent of Central Tax, presently posted at: CGST,
Aurangabad and residing at: "Sant Sparsh", Row House No.
09, Emerald City, in front of Hotel Janki, Madhu Malti
Nagar, Garkheda, Aurangabad 431009.
124. Devendra Sajanrao Patil
Aged 52 yrs, son of SAJANRAO PATIL, working as:
Superintendent of Central Tax, presently posted at: CGST,
Aurangabad and residing at: Flat No. 11, Udyog Vaibhav,
Khivnsara Park, Aurangabad 431005.
125. Prakash Govind Madale
Aged 51 yrs, son of GOVIND MADALE, working as:
Superintendent of Central Tax, presently posted at: Nashik
Audit Commissionerate and residing at: 4 B, Choudhari
Classic, N-4, Near Tapadia Park, CIDCO, Aurangabad
431003.
126. Annasaheb Maruti Borude
Aged 52 yrs, son of Shri MARUTI BORUDE, working as:
Superintendent of Central Tax, presently posted at: CGST,
Aurangabad and residing at: 7/10 GST Staff Quarters, N-1,
CIDCO, Aurangabad 431003.
127. Sanjay Padmakar Sakare
Aged 51 yrs, son of Padmakar Dattatraya Sakare, working
as: Superintendent of Central Tax, presently posted at:
Commissioner (Appeals), CGST, Nashik and residing at:
Flat No. 4, Audumbar Apartment, Shankar Nagar,
Gangapur Road, Anandvalli Shivar, Nashik.
128. Sanjiv Kumar Sinha
Aged 52 yrs, son of Tribhuwan Prasad Sinha, as
Superintendent of Central Tax, presently posted at: and
residing at: Flat No. 301, Shreeji Synergy Apartment,
Krishnaban Colony, Kashiko Nagar, Nasik-422 009.
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129. Hari Prakash Sharma
Aged 53 yrs, son of Shivraj Sharma, as Superintendent of
Central Tax, presently posted at: Commissioner (Audit),
GST & Central Excise, Nasik, and residing at: Flat No. 3
Mathura Apartment, Pumping Station Road, Gangapur
Road, Nasik-422 013.
130. Rohitash Guleri
Aged 50 yrs, son of Suresh Chand Guleri, working as:
Superintendent of Central Tax, presently posted at:
Commissioner (Audit), GST & Central Excise, Nasik and
residing at: Flat No.3, Shyam Shikhar Apartment, Ashoka
Marg, Nasik-422 011.
131. Arefa Kachwala
Aged 50 yrs, son of Ahmedi Esoofali Kachwala, working as:
Superintendent of Central Tax, presently posted at:
Commissioner (Audit), GST & Central Excise, Nasik and
residing at: Poonawala Bungalow, Anand Road, Next to
SBI, Devlali Camp, Nasik - 422 401.
132. Avinash Sopan Wadekar
Aged 51 yrs, son of Sopan Ramu Wadekar, working as:
Superintendent of Central Tax, presently posted at:
Commissioner (Customs), Nasik Chapter, Nagpur
Commissionerate and residing at: Flat No. D-703, Royale,
Ashoka Marg, Pakhal Road, Nasik - 422 011.
133. Milind Vyankatesh Ghalsasi
Aged 56 yrs, son of Vyankatesh Sakharam Ghalsasi,
working as: Superintendent of Central Tax, presently
posted at: Commissioner, CGST & Central Excise, Nashik
and residing at: Flat No. 2, Bldg. No. D-1, Harishakti Co-
Op. Hsg. Sty., Rane Nagar, Nashik - 422 009.
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134. Bansidharan Narayanan
Aged 56 yrs, son of Gopalachari Narayanan, working as:
Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik and
residing at: Plot No.29, Vastu Park, Jachak Nagar, Jai
Bhawani Road, Nashik Road-4221010.
135. Dhananjay Vasantrao Gaikwad
Aged 51 yrs, son of Vasantrao Namdeorao Gaikwad,
working as: Superintendent of Central Tax, presently
posted at: Commissioner, CGST & Central Excise, Nashik
and residing at: 221, DGP Nagar No.2, Ambad, Nashik
422010.
136. Balakrishna Das
Aged 54 yrs, son of Dayanidhi Das, working as:
Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik and
residing at: ASL 16, Ashwini Nagar, CIDCO, Nashik
422009.
137. Pradeep Gulabrao Bagul
Aged 54 yrs, son of Gulab Tukaram Bagul, working as:
Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik and
residing at: Pitashri Bungalow, Bharatbhushan Society,
Near Pawar Wadi, Old Saikheda Road, Nashik Road-
422101.
138. Vasant Baburao Tuplondhe
Aged 55 yrs, son of Baburao Narayan Tuplondhe, working
as: Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik and
residing at: C-32 Jayesh Park Kokan Bhavan Stop,
Kamatwade Road Nashik.
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139. Dilip Gangaram Gavali
Aged 58 yrs, son of Gangaram Shivram Gavali, working as:
Superintendent of Central Tax, presently posted at:
Commissioner (Appeals), CGST, Nashik and residing at:
Tulsai Plot No.6, S.No.325, Sant Dnyanenshwar nagar,
Pathardi road, Nashik.
140. Ashok Nirmal Sarkar
Aged 56 yrs, son of Nirmal Kumar Sarkar, working as:
Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik and
residing at: Plot No. 67, Vastu Park, Jachak Nagar, Jai
Bhavani Road, Nasik Road-422 102.
141. Prabir Kanti Das
Aged 58 yrs, son of Sunirmal Kanti Das, working as:
Superintendent of Central Tax, presently posted at: CGST
& CEX (APPEALS) NASHIK and residing at: 1, SAI ROW
BUNGALOW, S.NO. 323/2B, Wasan Nagar, Pathardi Road,
Behind ECO City, Nashik-422009.
142. Sunil Wadetiwar
Aged 57 yrs, son of SHANKARRAO WADETIWAR, working
as: Superintendent of Central Tax, presently posted at:
CGST & CEX (APPEALS) NASHIK and residing at: "DIVYA"
Bungalow, S.No. 103/2/3, Plot No. 10-15/2, Opposite
Royal Row Houses, Wadala Pathardi Road, Indira Nagar,
Nashik-422009.
143. Manohar Bhikanrao Wagh
Aged 56 yrs, son of Bhikanrao Wagh, working as:
Superintendent of Central Tax, presently posted at: CGST
& CEX, NASHIK and residing at: 2, SIDDHANT ENCLAVE,
avarkar Nagar, Gangapur Road, Nashik-422013.
144. Deepak Vijayan Chandroth
Aged 58 yrs, son of T K VIJAYAN, working as:
Superintendent of Central Tax, presently posted at: CGST
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& CEX AUDIT, NASHIK and residing at: PLOT NO. 50,
Vastu Park, Jachak Nagar, Jai Bhavani Road, Nashik -
422101.
145. Suhas Gopalrao Choudhari
Aged 59 yrs, son of GOPALRAO CHOUDHARI, working as:
Superintendent of Central Tax, presently posted at: CGST
& CEX AUDIT, NASHIK Commissionerate and residing at:
PLOT NO. 10, Navsha Ganpati Sector "C", Gangapur Road,
Anandwali, Nashik-422013.
146. Thalathayil Santosh Abraham
Aged 55 yrs, son of PUTHENVEEDU ABRAHAM
ZACHARIAH, working as: Superintendent of Central Tax,
presently posted at: CGST & CEX, NASHIK and residing at:
PLOT NO, 51, Sharon Villa, Kalpataru Nagar, Ashoka Marg,
Nashik-422011.
147. Anirudha Murlidhar Kulkarni
Aged 57 yrs, son of MURLIDHAR G KULKARNI, worked as:
Superintendent of Central Tax, presently RETIRED
VOLUNTARILY FROM CGST & CEX, NASHIK and residing
at: Pitashri Bungalow, Opposite Nashik Mahila Vikas Bank,
Near Shastri Nagar Bus Stop, Indiranagar, Nashik-422009.
148. Ashok Ramakant Bajpai
Aged 61 yrs, son of RAMAKANT BAJPAI, worked as:
Superintendent of Central Tax, retired on superannuation
from CGST & CEX, Audit, Nashik and residing at: B.No. 4,
S.No. 466/5, Near Nayantara Apartment, Kathe Lane,
Nashik-422011.
149. Sandeep L Sharma
Aged 60 yrs, son of LAXMINARAYAN SHARMA, retired as:
Superintendent of Central Tax, from CGST & CEX, Nashik
and residing at: 3, SWAR R/H, Govind Nagar, NASHIK.
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150. Shailendra Jairam Patil
Aged 59 yrs, son of JAIRAM PATIL, retired as:
Superintendent of Central Tax, FROM CEX, NASHIK and
residing at: 15, Jaikunj, Madhuban Colony, Panchavati,
Nashik-422003.
151. Prasanna Ramchandran Joshi
Aged 62 yrs, son of Ramchandra Joshi, retired as:
Superintendent of Central Tax from Kolhapur
Commissionerate and residing at: 104, Indraprastha
Towers, Shashi Park, Opp. Sambhaji Nagar ST Stand,
Kolhapur-416007.
152. Narhari Dattatray Joshi
Aged 63 yrs, son of Dattatray Joshi, retired as:
Superintendent of Central Tax, from Kolhapur
Commissionerate and residing at: 1316/1, 1319/1, Meera
Bhakti Apartment, Flat No. A-106, Meera Baug, Behind D-
Mart, Rankala Lake, Kolhapur-416010.
153. Avadhut Prabhakar Hardikar
Aged 61 yrs, son of Prabhakar Hardikar, retired as
Superintendent of Central Tax from Kolhapur and residing
at: Plot No. 16, Mohite Park, Radhanagari Road, Kolhapur-
416012.
154. Raghunath Mahadev Shenavi
Aged 64 yrs, son of Shenavi Mahadev retired as:
Superintendent of Central Tax from Appeals-II Pune and
residing at: Flat No. 503, The Palm Grove Apartment,
Survey No. 922, A Ward, Deokar Panand Chowk, Sambhaji
Nagar, Kolhapur-416012.
155. Dinkar G. Ilke
Aged 62 yrs, son of Gundu A. ILKE, retired as:
Superintendent of Central Tax from CGST Kolhapur and
residing at: S.No.1822, Flat No.1, Ramjanai Complex, 4th
Lane Rajarampuri, Kolhapur-416008.
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156. Milind Manohar Gurjar
Aged 58 yrs, son of Gurjar Manohar, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: Plot No. 27, RS No.
1082-A, Mithari Mala, Near Mohite Park, Radhanagari
Road, Kolhapur-416012.
157. Shrikant Prabhakar Kekde
Aged 57 yrs, son of Kekde Prabhakar, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: Plot No. 10, Mohite
Park, Radhanagari Road, Kolhapur-416012.
158. Hemant Dattatraya Desai
Aged 67 yrs, son of Desai Dattatraya, retired as:
Superintendent of Central Tax from CGST Kolhapur
Comm'te and residing at: Plot No.251, Society No.1, RK
Nagar, Kolhapur 416 013.
159. Akram Adam Gavandi
Aged 62 yrs, son of Gavandi Adam, retired as:
Superintendent of Central Tax, CGST Kolhapur Comm'te
and residing at: 814, E Ward, Jamadar Colony, Kadamwadi
Road, Opp. Dr. D.Y. Patil Hospital, Kolhapur.
160. Dinesh Mohan Waichal
Aged 49 yrs, son of Waichal Mohan, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: Plot No. 88,
Batukeshwar Colony, Chambukhadi, Shinganapur Road,
Kolhapur-416010.
161. Vishnu Ramchandran More
Aged 71 yrs, son of More Ramchandra, retired as:
Superintendent of Central Tax, from CGST Kolhapur
Comm'te and residing at: Plot No. 31B, Suryawanshi
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Colony, A Ward, Sane Guruji Vasahat, Radhanagari Road,
Kolhapur-416012.
162. Harum Rashid Rahiman Landge
Aged 68 yrs, son of Landge Rahman, retired as:
Superintendent of Central Tax from CGST Kolhapur
Comm'te and residing at: Sathi, A-2, Shashi Park, Opp.
Sambhaji Nagar ST Stand, Sambhaji Nagar, Kolhapur-
416012.
163. Mahesh Ashok Vhatkar
Aged 53 yrs, son of Vhatkar Ashok, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: A-12, Megh Malhar
Residency, Sudhakar Nagar, Near Jawahar Nagar,
Kolhapur-416012.
164. Nandkumar Shankar Samanth
Aged 58 yrs, son of Samanth Shankar, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: Plot No. 4, Abhideep
Residency Colony, Main Road, Kasaba Bawada, Kolhapur-
416006.
165. Mohan Nivrutti Wagh
Aged 58 yrs, son of Wagh Nivrutti, working as:
Superintendent of Central Tax, presently posted at: CGST
Kolhapur Comm'te and residing at: Plot No. 54,
Parshwanath Nagar, Sangli-Miraj Road, Opp. Hero
Showroom, Miraj-416410.
166. Rajendra D. Burade
Aged 58 yrs, son of Dattatraya Madhaorao Burade, retired
as: Superintendent of Central Tax, from Pune CGST
Commissionerate and residing at: Flat No. A/13, Nisarga
Varsha, Opp Aundh Telephone Exchange Ramban Society,
Aundh Pune 411007.
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167. Vijay G Bauskar
Aged 68 yrs, son of Gambhir Bauskar, retired as:
Superintendent of Central Excise Pune Commissionerate,
and residing at: CI building, flat no.304 Gaurivihar Coop.
Society Kondhva road Market yard Pune 411037.
168. Prakash K Maid
Aged 59 yrs, son of Krishnarao L Maid, retired as:
Superintendent of Central Tax Nashik CGST & C. Ex. and
residing at: Swami Taj Sambhaji Nagar, Dask Jail Road,
Nashik 422101.
169. Nirmala R Jhangiani
Aged 60 yrs, daughter of RAJENDRA JHANGIANI, retired
as Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Flat No.13, B-Wing,
Royal Heritage, Pimpri Pune 411 018.
170. Mahesh Shrinivas Raikar
Aged 61 yrs, son of Shrinivas Aamu Raikar, retired as:
Superintendent of Central Tax from CGST Goa
Commissionerate and residing at: F-7 Devki Apartment,
Deol wada, Marcel, Goa 403107.
171. Mangesh Shripad Brahme
Aged 59 yrs, son of Shripad Mangesh Brahme, working as:
Superintendent of Central Tax, presently posted at: Audit-II
Pune Comm'te and residing at: Panchavati, Roa 6, La
Campala Colony, Miramar, Panaji, Goa 403001.
172. Joseph L D'Souza
Aged 58 yrs, son of Joaquim D Souza, working as:
Superintendent of Central Tax, presently posted at: Audit-II
Pune Comm'te and residing at: Flat No. 104, Kamat
Prestige, St Inez, Panaji, Goa 403001.
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173. Antonio C de Meireles
Aged 59 yrs, son of Caetano A. S.Correia De Meireles,
working as: Superintendent of Central Tax, presently
posted at: CGST Goa Commissionerate and residing at:
H.No. 1258, Mazilvaddo, Benaulim, Salcete, Goa-403716.
174. Ashish A Bhandiye
Aged 54 yrs, son of Atchut V. Bhandiye, working as:
Superintendent of Central Tax, presently posted at:
Directorate of Enforcement, PJZO, Panaji Goa and residing
at: B-2 SBI colony Alto Torda Porvorim Goa.
175. Mercy Roy
Aged 61 yrs, daughter of Thomas Mathai, retired as:
Superintendent of Central Tax from Central Excise, Bhosari
1 Divn., Pune-II Commissionerate and residing at: Flat No.
201, Shree Apt., Opp. Mahindra Composite, Vijay Park,
Pimpri, Pune-411018
176. Shashi Kumar Singh
Aged 54 yrs, son of Shivnayak Singh, working as:
Superintendent of Central Tax, presently posted at: CGST
Mumbai South Commissionerate and residing at: C-2101,
Royal Oasis, Jankalyan Nagar, Off. Marve Road, Malad
west, Mumbai-400 095.
177. Harikumar Pillai
Aged 54 yrs, son of Ramkrishna Pillai, working as:
Superintendent of Central Tax, presently posted at: CGST
Mumbai South Commissionerate and residing at: 103,
Karunamyee CHS, Babrekar Nagar, Kandivli-W, Mumbai-
400 067.
178. Naresh M Malkani
Aged 58 yrs, son of Mohan Malkani, working as:
Superintendent of Central Tax, presently posted at: Marine
& Preventive Wing Mumbai CGST and residing at: 2204 A
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Oberoi Towers, CHS Ltd, Mohan Gokhale Road, Goregaon
(E) Mumbai 400 063.
179. Kalpana S Ved
Aged 56 yrs, wife of Sanatkumar Ved, working as:
Superintendent of Central Tax, presently posted at: CGST
Mumbai West Commissionerate and residing at: Aditya
Bldg, C Wing 3rd Floor, Juhu Scheme Mumbai 400049.
180. Prachi P Raut
Aged 59 yrs, daughter of Damodar Bapu, working as:
Superintendent of Central Tax, presently posted at: CGST,
Audit-I Pune and residing at: F-602, High Bliss Society,
Rajyog Colony, Whalekarwadi Road Chinchwad Pune
Maharashtra-411033.
181. Nishikant J Gaikwad
Aged 52 yrs, son of Janardan Gaikwad, retired as
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Sai Krishna, Plot No.
134B, Sector 20, Near Hanuman Mandir/PCMC Overhead
Water Tanks, PCNTDA, Krishnanagar, Chinchwad, Pune
411019.
182. Birendra K Thapliyal
Aged 55 yrs, son of Harshpati Thapliyal, retired as
Superintendent of Central Tax CGST-II Commissionerate,
Pune and residing at: Flat No. 206, Phase 2, Pratham Yash
Residency, Porwal Road, Lohegaon, Pune 411047.
183. Mrudul N Prabhakaran
Aged 51 yrs, son of PRABHAKARAN N. T., retired as:
Superintendent of Central Tax from CGST&CEx Mumbai
Central Commissionerate and residing at: 8D, A-WING,
WHITE SPRING, RIVALI PARK, CCI COMPOUND, BORIVALI
(East) Mumbai 400066.
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184. Ganesh K S. Iyer
Aged 53 yrs, son of K.S. Iyer, retired as: Superintendent of
Central Tax, from Pune CCO and residing at: 202,
Dhanvarsha Residency, 69 Rasta Peth, Pune 411011.
185. Ashokkumar B. Solunke
Aged 50 yrs, son of Baliram Solunke, working as:
Superintendent of Central Tax, presently posted at: CGST
Audit-I Pune and residing at: Flat No.203, P 7 Building,
Empire Estate, Chinchwad, Pune - 411019.
186. Sita Ram Meena
Aged 56 yrs, son of Kanhyalal Meena, working as:
Superintendent of Central Tax, presently posted at: CGST
Audit-I Pune and residing at: Central Excise & Customs
Qtrs, Flat No. 48, type-III, Building, "C", ICE House, (GST
Bhawan), Sassoon Road, Pune-41001
187. Karuna Vasave
Aged 52 yrs, daughter of Renju Padvi, working as:
Superintendent of Central Tax, presently posted at: CGST
Audit-I Mumbai CGST and residing at: Narendra Complex,
Bldg No 3B, room no 508, Vaishali Nagar, Dahisar (E)
Mumbai 400 068.
188. S.P. Singh
Aged 57 yrs, son of Rajpati Singh, working as:
Superintendent of Central Tax, presently posted at: M&P
Mumbai and residing at: 403, Romil CHS, Plot No.246,
Sector 4, Charkop Kandivali (W) Mumbai-400067.
189. P.A. Mendon
Aged 54 yrs, son of ANAND MENDON, working as:
Superintendent of Central Tax, presently posted at: Marine
& Preventive and residing at: 1A/604, Oshiwara Orchid
CHS, Patliputra Nagar, Jogeshwari West, Mumbai 400102.
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190. Sangeeta Ramrakhiany
Aged 56 yrs, daughter of Shri Gopal Gianchand, working
as: Superintendent of Central Tax, presently posted at:
Mumbai West, Commissionerate Mumbai CGST and
residing at: D-1603, Imperial Heights, BEST Colony,
Goregaon West Mumbai 400 104.
191. Diwakar Mehta
Aged 55 yrs, son of Shrikrishna Narain Mehta, retired as:
Superintendent of Central Tax from Audit-I
Commissionerate of GST and residing at: Flat No. 8,
Priyadarshinee CHS, Plot No. 111, Sector-1, Charkop,
Kandivali (west), Mumbai-400067.
192. Kunda Shrikrishna Kulkarni
Aged 60 yrs, wife of Janardan G. Kulkarni, retired as:
Superintendent of Central Tax from Mumbai West
Commissionerate, Mumbai CGST, and residing at: 403,
Sun Arbour, Vrishi Complex, Holy Cross Road, IC Colony,
Borivali (W), Mumbai 400103.
193. N.N. Dhurve
Aged 55 yrs, son of Narayan Dhurve, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX, Mumbai West and residing at: B/3, Girikunj,
Linking Road (Extn), Santacruz (West), Mumbai-400054.
194. Prashant P Baxi
Aged 61 yrs, son of PRABHAKAR GOVIND BAXI, retired as:
Superintendent of Central Tax, from CGST Pune
Commissionerate and residing at: Vasudha Etasha flat No.
A1005 Mumbai B'lore Katraj by pass Chandani Chouk,
near Wonder futura 2, Kothrud Pune 411038.
195. Shambhu Dayal Meena
Aged 53 yrs, son of Shive Ram Meena, working as:
Superintendent of Central Tax, presently posted at: CCO,
Pune and residing at: B-28 type III, ICE House residential
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complex, 41/A Sassoon Road, opposite Ruby Hall Clinic,
Pune-411001.
196. Sharad Manohar Todkari
Aged 62 yrs, son of Manohar, retired as Superintendent of
Central Tax from CGST Pune Commissionerate and
residing at: A25, JIJAINAGRI, KOTHRUD PUNE 411038.
197. Dhundiraj Sudhakar Gosavi
Aged 60 yrs, son of Sudhakar Dhundiraj Gosavi, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: CENCUS Co.op Hsg.
Society, Building no. 01 Flat No.7 State Bank Nagar, Karve
Nagar, Pune 411052.
198. Girish Prabhakar Chirputkar
Aged 66 yrs, son of Prabhakar Chirputkar, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: B/2 Flat No. 12, Parsha
Vihar, Sun city road, Pune 411051.
199. Sudam Dattu Bhor
Aged 64 yrs, son of Dattu Damu Bhor, retired as
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Annudatta Krupa, Road
No.8, Indrayani Vihar, Santnagar, Lohagaon, Pune-411047.
200. Rajendra Singh Sengar
Aged 66 yrs, son of Lallu Singh Sengar, retired as
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: D2/302, Kingsburry,
Pride World City, Near DY Patil College, Charholi Bk, Pune-
412105.
201. Anilkumar Chandrashekhar Pomannawar
Aged 62 yrs, son of Chandrashekhar Pomannawar, retired
as: Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: C/202, Parmar Park,
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Sect-26, Near PCCOE college, Pradhikaran, Nigdi, Pune
411044.
201. CENTRAL EXCISE SUPERINTENDENT ASSOCIATION
(CESA MUMBAI) A UNIT OF ALACEGEO (Recognised vide
CBEC Letter F.NO B/12017/10/2012-AD dt.25-02-2013,
through General Secretary Smt. Bharati M. Bakhtiani,
Aged 54 Years, wife of Shri Mahesh M Bakhtiani, presently
posted at: Thane Audit Commissionerate, and Residing at:
B-5 Ranjit Society, Mulund (West) Mumbai 400 080,
Email: [email protected].
202. Balu Vithal Tamhane
Aged 63 yrs, son of Vithal Tamhane, retired Superintendent
of Central Tax from as Audit-1 Pune Commissionerate and
residing at: H-1003, Ganga Aashiyana, Thergaon Pune-411
031.
203. Harmohinder Singh Bedi
Aged 62 yrs, son of Surjit Singh Bedi, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Survey No. 55/2, Plot
No. 111, Tulja Bhavani Nagar, Nagar Road, Lane No.8,
Kharadi, Pune-411014.
204. Ujjwala D. Ghate
Aged 61 yrs, daughter of Dhananjay V Ghate, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Flat no. 301, Harmony
Aptt. Padam Housing society, Opp-Aniket No. 1 Hsg
Society, Bibwewadi Road, Pune 411037
205. Sampat R Waghchure
Aged 64 yrs, son of Rajaram Maruti Waghchaure, retired
as: Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Plot No. 54,
Rahghvendra Nagar, Kharadi, Pune-411014
206. Durga Shankar Behera
Aged 64 yrs, son of Chhala Behera, retired as:
Superintendent of Central Tax from Central Excise, Pune-I
Commissionerate and residing at: Flat No. 104, Bldg No.3B,
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Swapnapoorti Hsg Soc, Phase-1, Sec-26, Pradhikaran,
Nigdi, Pune-411044
207. Usha R Gokhale
Aged 61 yrs, daughter of Ravindra N.Gokhale, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: 595 Shaniwar Peth,
Gowaikar Building Society, Pune 411030
208. Usha Sheshadri
Aged 59 yrs, daughter of S. Sundarrajan, working as:
Superintendent of Central Tax, presently posted at:
Additional Directorate General (Audit), Bengaluru Zonal
Unit and residing at: A2/G7, Mahaveer Riviera, 24th Main
Road, JP Nagar Phase 5, Bengaluru-560 078.
209. Vivek H. Kekre
Aged 57 yrs, son of Hemchandra Kekre, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX, Thane Commissionerate and residing at: 304,
Alpana Bldg, Vasantleela Ph X CHS, Waghbil, G B Road,
Thane (West), pin code: 400607
210. Mohandas Ambat
Aged 52 yrs, son of M.D.Menon, working as:
Superintendent of Central Tax, presently posted at: CGST
& CX, Thane Commissionerate and residing at: 402, A-7,
Rutu Enclave, Ghodbunder Road, Thane-400 615
211. Abhay Haritwal
Aged 58 yrs, son of Gopal Haritwal, retired as:
Superintendent of Central Tax from Commissionerate and
residing at: CGST & CX, Thane 9/72, Vijay Nagari Annex,
Waghbil, G B Road, Thane (West) Pin 400607
212. Pradeepkumar Shankaran
Aged 55 years, son of Shri Shankaran, working as:
Superintendent of Central Tax, presently posted at: Thane
CGST Commissionerate and residing at: D-2/302, Vedant
Complex, Vartak Nagar, Thane West, Pin-400606.
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213. Sunil K. Punnosse
Aged 51 yrs, son of K.C Punnoose, retired Superintendent
of Central Tax from as CGST Pune Commissionerate and
residing at: B 101, Gokul Elegance, Viman Nagar, Pune
411014.
214. Milind Manohar Ghate
Aged 60 yrs, son of Manohar Purushottam Ghate, retired
as: Superintendent of Central Tax, from CGST Audit IL
Comm'tte, Pune and residing at: Matru-Pitru Chhaya,
Dhnahree Colony, Near Cummins Engineering College,
Karve Nagar, Pune-411 052.
215. H.R. Lawange
Aged 61 yrs, son of Raghu Genu Lawange, retired as:
Superintendent of Central Tax from CGST Pune II
Commissionerate and residing at: Flat No. F-303. Grevillea,
Magarpattacity, Hadapsar, Pune 411028.
216. Debabrat Mukherjee
Aged 62 yrs, son of Dhirendranath Mukherjee, retired as:
Superintendent from Central Tax Pune I Commissionerate
and residing at: House No. 4/201, Road No. 2, Shrikrishna
society, Sudarshannagar, near Radhakrishna Temple,
Chikhali, Pune-411062.
217. Alka Vaze
Aged 64 yrs, wife of Anand Vaze, retired as: Superintendent
of Central Tax from CGST Pune Commissionerate and
residing at: 663, Sahakarnagar No.1, Pune-411 009.
218. Sunil M. Diwe.
Aged 62 yrs, son of Manohar Vishwanath Diwe, retired as
Superintendent of Central Tax from CGST2 Pune
Commissionerate and residing at: Sheetal Co Op. Hsg. Soc.
Hingne Khurd Pune 411051.
219. Vidyadhar Joshi
Aged 65 yrs, son of Vasudeo Narayan Joshi, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: A-107, Sudatta Sankul,
Hingane Khurd, Sinhgad road, Pune-51.
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220. Rajendra R. Urdhwareshe
Aged 64 yrs, son of Ramchandra Srinivas Urdhwareshe,
retired as: Superintendent of Central Tax, from CGST Pune
Commissionerate and residing at: Flat No. F-101, High
Bliss Society, Rajyog Colony, Walhekarwadi, Chinchwad,
Pune 411033.
221. Babanrao T. Sakore
Aged 54 yrs, son of Shri Tukaram Sakore, retired from
Pune CGST Commissionerate, as Superintendent of Central
Tax, and residing at: Akshay Bungalow, Shreepark Lane -2,
Nagar Road Bypass Chowk, Pune 411 014
222. Iqbal B. Soudagar
Aged 63 yrs, son of Babalal Soudagar, retired as:
Superintendent of Central Tax from CGST Pune
Commissionerate and residing at: Sr. No. 165, Road No
A10, Aashiyana, Gurudwara Colony, Lohegaon, Pune
411047, Maharashtra
223. Sudarshan L. Yadav
Aged 66 yrs, son of Shri Lautan Yadav, retired as:
Superintendent of Central Excise, from Pune I
Commissionerate and residing at: Gokul Sai Nagari, Lane
No 11, near Tata Gaurdroom, Chandan Nagar Pune
411014.
224. Ramchandra S. Ghanwat
Aged 63 yrs, son of Shri Shankar Babu Ghanwat, retired
as: Superintendent of Central Tax, from Kolhapur
Commissionerate and residing at: H.NO-3743, Shriram
Niwas, Professor Colony, Near Court, At Koregaon, Tal.
Koregaon, Dist-Satara, Pin-415501
225. Lige Joseph
Aged 52 yrs, son of Shri Puddussery P. Paulose, working
as: Superintendent of Central Tax, presently posted at:
Nashik Commissionerate and residing at: A-101, 3rd floor,
Kings Kourt Apartment, behind Passport Office, K.J.
Mehta, School Road, Nashik Road, 422101
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226. Bhaskar Ponna
Aged 55 yrs, son of Shri P.Y.Ratnam, working as:
Superintendent of Central Tax, presently posted at: Nashik
Customs Commissionerate, Nagpur Zone and residing at:
304, Silverwood Residency, Jejurkar Lane, Kathegalli,
Nashik 422 011.
227. Mangesh Nayak
Aged 54 yrs, son of Shri. Krishnarao, working as:
Superintendent of Central Tax, presently posted at: CGST
& CEX, Navi Mumbai and residing at: A 402 Shailesh CHS
Plot No.12 Sec 19A Nerul East Navi Mumbai-400706.
228. Prataprao Gaikwad
Aged 62 yrs, son of Shri Subhanrao M Gaikwad, retired as:
Superintendent of Central Tax from CGST Nashik
Commissionerate and residing at: Flat No A2, Panorama
Hills, Nathvalley Road, Kanchanwadi, Paithan Rd,
Aurangabad 431005.
229. Vijay Jagnnath Mahajan.
Aged 52 yrs, son of Shri Jagannath Waman Mahajan,
working as: Superintendent of Central Tax, presently
posted at: CGST & CX, Nashik Commissionerate, Nagpur
Zone and residing at: B-607, Hari Vishwa Soc., B/H Hotel
Express INN, Pathardi Phata, Nashik 422101.
230. Dilip Shankar Rambhad
Aged 56 yrs, son of Shri Shankar Mahadev Rambhad,
working as: Superintendent of Central Tax, presently
posted at: Commissioner, CGST & Central Excise, Nashik
and residing at: Flat No.3, Shri Sai Prasad Apartment, Shri
Ram Chowk, Rajeev Nagar, Nashik-422009.
231. Pradeep Narayanrao Zode
Aged 52 yrs, son of Shri Narayanrao Ramuji Zode, working
as: Superintendent of Central Tax, presently posted at:
Commissioner, CGST & Central Excise, Nashik. Nagpur
Zone and residing at: "Varad", 158, Saraf Nagar, Wadala-
Pathardi Road, Nashik-422009.
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232. Babulal K. Meena
Aged 55 yrs, son of Mangi Lal Meena, working as:
Superintendent of Central Tax, presently posted at:
Customs, Pune and residing at: Central Excise & Customs
Qtrs, Flat No. 60, type-III, Building "D", ICE House, (GST
Bhawan), Sassoon Road, Pune-410001.
233. Rameshwar Dayal
Aged 60 yrs, son of Shri. Ram Prasad, retired as:
Superintendent of Central Тах, from Pune
Commissionerate and residing at: Central Excise &
Customs Qtrs, Flat No. G/2, type-IV, Building, "G", ICE
House, (GST Bhawan), Sassoon Road, Pune-410001.
234. Hemant R. Bagul.
Aged 60 yrs, son of Shri Raman Bagul, retired as:
Superintendent of Central Tax, from CGST Nashik
Commissionerate, Nagpur Zone, and residing at: Flat No. 8,
Arjita Apartment, Gajanan Maharaj Marg, Indiranagar,
Nashik 422009.
235. Deepak Ramniwas Gupta.
Aged 49 yrs, son of Shri Ramniwas Gupta, working as:
Superintendent of Central Tax, presently posted at: CGST
Aurangabad Commissionerate and residing at: Plot No.
1114, Sai Nagar, N-6. CIDCO, Aurangabad 431 003.
236. Sheela Gopalkrishnan Nair
Aged 50 yrs, wife of Shri Gopalkrishnan Nair, working as:
Superintendent of Central Tax, presently posted at: CGST,
Mumbai Central Commissionerate, Mumbai and residing
at: 2A, 503, NG Suncity, Phase-II CHS Ltd., Thakur Village,
Kandivili East, Mumbai-400101.
237. Sanjay Pralhad Zanjurne
Aged 56 yrs, son of Shri Pralhad Zanjurne, working as:
Superintendent of Central Tax, presently posted at: CGST
Audit-I Pune Comm'te and residing at: Plot No.169, C,
Mayuresh Colony, opp. Cooper Colony, Canal Road, Sadar
Bazar, Satara 41500.
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238. Vinod Kamlakar Taralekar
Aged 52 yrs, son of Shri Kamlakar Taralekar, working as:
Superintendent of Central Tax, presently posted at: CGST
Audit-I Pune Comm'te and residing at: Qtr No.23, Central
Excise quarters, Degaon Road, Opp. Sawkar homeo
College, Additional MIDC Satara, 415004.
239. Vinayak Ramchandra Kittur
Aged 68 yrs, son of Shri Ramchandra Dattatrey Kittur,
retired as: Superintendent of Central Excise, from
Kolhapur Commissionerate and residing at: A-1
Padmanabh Aptt. 376, Somawar Peth Karad, 415110.
240. Raghuram Achyutrao Shivpure
Aged 59 yrs, son of Achyutrao Ramrao Shivpure, working
as: Superintendent of Central Tax, presently posted at:
CGST Audit-I Pune Comm'te and residing at: Plot No.483,
Srikrupa, R.K. Nagar HSG Society No.6, Pachgaon,
Kolhapur, 416013.
241. Rajendra Vasantrao Gundale
Aged 55 yrs, son of Vansantrao Jambu Gundale, working
as: Superintendent of Central Tax, presently posted at:
CGST Audit-I Pune Comm'te and residing at: 620,
Shashivihar Aptt., 1St Lane, Shahupuri, Kolhapur 416001.
242. Rajendra Sampatrao Shirke
Aged 52 yrs, son of Sampatrao Ramchandra Shirke,
working as: Superintendent of Central Tax, presently
posted at: CGST Audit-I Pune Comm'te and residing at:
Flat No.301, Sankalp Priyad Aptt. Vishalgadkar Compound,
Near Mahavir College, Nagala Park, Kolhapur. 416001.
243. Sandeep Sood.
Aged 54 yrs, son of Narendra Singh Sood, working as:
Superintendent of Central Tax, presently posted at: Navi
Mumbai GST Commissionerate and residing at: 403-B,
Kalpataru CHS, Plot 230, Sec-4, Vinay Marg, New Panvel
(East), Panvel-410206.
244. Vilas Deoram Patil
Aged 61 yrs, son of DEORAM BHILA PATIL, retired as
Superintendent of Central Tax from CGST (Audit) Nashik
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and residing at: A-1/4, Rajsarthi Housing Society,
Indiranagar, Nashik 422009
245. Subhash Suryabhan Dhadse
Aged 62 yrs, son of SURYABHAN LAXMAN DHADSE,
retired as: Superintendent of Central Tax from CGST
(Audit) Nashik and residing at: Plot No. 22, Survey No.
104/1, Shriganesh, Shraddha Vihar Colony, Near Nursing
College, Indiranagar, Nashik 422009.
246. Kiran Prabhakar Gore
Aged 58 yrs, son of PRABHAKAR VISHNU GORE, working
as: Superintendent of Central Tax, presently posted at:
CGST Audit Nashik and residing at: 7. Rutupushpa Scy.,
Jayabai Colony, B/H Mhasoba Mandir, Nasik Road 422101
247. Kashinath K. Nikam
Aged 69 yrs, son of KRISHNA ANANDA NIKAM, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: 12, Anand Deep Hsg.
Society, Patil Lane No. 2, College Road, Nashik 422005.
248. Anand Bhagirath Walvekar
Aged 58 yrs, S/O Shri Bhagirath Walwekar
working as: Superintendent of Central
Tax, presently posted at: GST Raigad, and residing at: M25,
R.H 4, Sector 6, Vashi, 400703.
249. Ravindra Chaubal
Aged 60 yrs, son of Sadanand Chaubal, retired as:
Superintendent of Central Tax from Audit Thane
Commissionerate and residing at: A-3/101 Lok Upvan Ph
1, Opp Vasant Vihar, Pokhran Road 2, Thane (W) 400610.
250. Buddhadev Sinha Barma
Aged 65 yrs, son of Shri R.K Sinha Barma, retired as:
Superintendent of Central Excise, from PCCO, Central
Excise Mumbai I, Mumbai Zone and residing at: Flat No C-
106, Somnath Plaza, Virat Nagar, Virar West Dist. Palghar,
401 103.
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251. Vijay Meshram
Aged 52 yrs, son of Devidas Meshram, working as:
Superintendent of Central Tax, presently posted at: GST,
NAVI MUMBAI and residing at: 17A, Angelica, Cosmos
lounge, Manpada, Thane 421 204
252. Kamalakar D. Saokar
Aged 64 yrs, son of Dadaji Krishna Saokar, retired as
Superintendent of Central Tax from Nasik
Commissionerate and residing at: J-40, Magh Sector,
Ashokvan Colony, Old CIDCO, Nasik-422009.
253. Sambhaji S Patil
Aged 65 yrs, son of Sukdeo Nathu Patil, retired as:
Superintendent of Central Tax from Aurangabad Audit
Commissionerate and residing at: Pearl Palace, Shrirang
Nagar, Old pumping station link Road, Gangapur Road,
Nasik-422013.
254. Ramchandra Bhatu Badgujar
Aged 65 yrs, son of Bhatu Tanaji Badgujar, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: Saburi, Kailash Vihar,
RH No.1, Near Gamane mala, Vasan Nagar, Behind
TOYATO Showroom, Pathardi Phata, Nasik 422009.
255. Paramanand Ahire
Aged 62 yrs, son of Shivram Ahire, retired as:
Superintendent of Central Tax from Nasik Audit
Commissionerate and residing at: 94/901, Shivparvati,
Chetana Nagar, Nashik-422009.
256. Dnyaneshwar Gorade
Aged 60 yrs, son of Trimbak Gorade, retired as:
Superintendent of Central Tax from Nasik Audit
Commissionerate and residing at: Flat No 4, Shriya Aptt C,
Dena Vijay Colony, Sambhaji Chowk, Nashik 422002.
257. S.V. Gavit
Aged 66 yrs, son of Virsing Gavit, retired as:
Superintendent of Central Tax, from Nasik
Commissionerate and residing at: Yashoda, Plot No. 14,
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Opp Guru Govindsing College, Wadala Pathrdi Road, Indira
Nagar, Nashik 422009.
258. Ashok T Lohar
Aged 64 yrs, son of Tukaram Chindhu Lohar, retired as:
Superintendent of Central Tax, from Nasik
Commissionerate and residing at: Shreephal,
Kalpatarunagar, Ashok Marg, Nashik-422011.
259. Sanjay Lawar
Aged 62 yrs, son of Dattatraya Daji Lawar, retired as:
Superintendent of Central Tax, from Nasik
Commissionerate and residing at: B-6, Kasliwal Heritage,
Sherya Nagar, Aurangabad-431005.
260. A.J. Mirza
Aged 71 yrs, son of Ansarbaig Mirza, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: plot no 19, Darus salam
colony, Madina chauk, near Sarda circle, Nasik 422008.
261. Girish Rasal
Aged 62 yrs, son of Padmakar Shamrao Rasal, retired as:
Superintendent of Central Tax, from Nasik
Commissionerate and residing at: F.No:103, Akshardivy,
Apartment, Anandnagar, Upnagar, Nashik-422006.
262. Sharad Dhonde
Aged 60 yrs, son of PANDURANG R DHONDE, as
Superintendent of Central Tax from Nasik
Commissionerate and residing at: AASHRAY, 4-B SHIVAM
COLONY, BHISTBAG, PIPELINE RD, SAVEDI,
AHMEDNAGAR 414003.
263. Suhaskumar Dethe
Aged 62 yrs, son of PRABHAKAR A DETHE, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: Ashish' Bolhegoan Road,
Dethe Mala, Ganesh Chowk, Bolhegoan, Ahmednagar,
Maharashtra, 414111.
98 OA No.210/2020 and
OA No.18/2022
264. Sudhir Ambekar
Aged 67 yrs, son of Dhondopant R Ambekar, retired as:
Superintendent of Central Tax from Aurangabad
Commissionerate and residing at: Plot No. 30/A, Mayurban
Colony, Shahanoorwadi, Aurangabad 431001.
265. Anil R. Vasave
Aged 55 yrs, son of Ramesh Bapu Vasave, working as:
Superintendent of Central Tax, presently posted at: CGST,
Nashik Commissionerate and residing at: Flat No.4, Anila
Enclave, Mayur Vihar Colony, Lane No.2, Near Serenity
Heights, Nashik 422007.
266. R. A. P Singh
Aged 62 yrs, son of Rai Jai Nath Singh, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: Flat No 60, Vastu Park,
Jai Bhawani Road, Jachak Nagar, Deolali Shivar, Nashik
422101.
267. S. I. Shaikh
Aged 67 yrs, son of Ibrahim Shaikh, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: 61/878 Shaad Villa
Vishakha colony Rajeev Nagar 422010.
268. A. G. Sayed
Aged 63 yrs, son of Galib Ismail Sayed, retired as:
Superintendent of Central Tax from Nasik
Commissionerate and residing at: 522, South Sadarbazar,
Camp, Sholapur 413003.
269. Jayant P. Nair
Aged 52 yrs, son of Prabhakar Nair, working as:
Superintendent of Central Tax, presently posted at:
National Investigation Agency, Branch Office, Mumbai and
residing at: B-2/302, Jamunotri Sadan, Link Road, Bangur
Nagar, Goregaon West, Mumbai - 400 104.
270. Uma Shankar Singh
Aged 51 yrs, son of Sadhu Sharan Singh, working as:
Superintendent of Central Tax, presently posted at: Audit-
99 OA No.210/2020 and
OA No.18/2022
III, Mumbai and residing at: Flat No. 201, Om Rudra, Plot
No. 45, Sector-20, Kharghar, Navi Mumbai-410210.
271. Pankaj Kumar Sinha.
Aged 53 years, son of Shri Janardan Prasad working as:
Superintendent of Central Tax, presently posted at:
Division III, Goa GST Commissionerate, and residing at:
Shah Kamakshi Plaza, AS-10,2nd Floor, Possrem Bhat,
Murda Merces P.O. ST Cruz, Goa 403005.
272. Olivio Joao Agnelo Fernandes.
Aged 54 years, son of Shri A CLEMENT CIO SALVADOR
FERNANDES retired as: Superintendent of Central Tax,
from Goa Commissionerate and residing at UG-3, Ambrosia
Residency, Behind Green Valley Restaurant, Alto
Santacruz, Goa 40305.
273. NITIN PURSHOTTAM PARRIKAR
Aged 55 years, son of Shri Purshottam Parrikar, retired as:
Superintendent of Central Tax, from Goa Commissionerate
and residing at: B-305, House of Lords, D.B. Road,
Miramar, Panaji, Goa 403001.
274. Valentine D'Silva.
Aged 57 years, son of Shri Sebastian D'Silva, retired as:
Superintendent of Central Tax, from Goa Commissionerate,
and residing at S-3/S-4, Block-C Wagh Nagar Co-op Hsg.
Society, Sao Pedro, Ribandar, Tiswadi, Goa 403006.
275. Mayur M Sawkar.
Aged 57 years, son of Shri Manohar Sawkar, retired as:
Superintendent of Central Tax, from Goa Commissionerate,
and residing at: House N. 191-A, Ganeshpuri, Mapusa, Goa
403507.
276. Prasad A. Amonkar
Aged 56 yrs, 5/0 Atmaram Amonkar, working as:
Superintendent of Central Tax, Goa Commissionerate,
residential address, Flat No BF-1, Adwalpalkar Homes,
Shankarwadi, Taleigao, Goa 403001.
100 OA No.210/2020 and
OA No.18/2022
277. Mabel Rodrigues.
Aged 56 years, daughter of Shri Bernard Francis Xavier
D'Souza, working as: Superintendent of Central Tax,
presently posted at: Division V Goa Commissionerate and
residing at: H.No.715, Dandevaddo, Chinchinim, Salcette,
Goa 403715.
278. D.V.Krishna Reddy
Aged 63 yrs, son of Shri Rami Reddy, working as:
Superintendent of Central Tax, retired from CGST Thane
Commissionerate, Mumbai and residing at: A-12, Hill View
CHS., Pokhran Road No.1, Thane (W)-400 606.
279. Vijay S. Bhamere
Aged 64 yrs, son of Shri Shamrao Bhamere, retired as:
Superintendent of Central Tax from erstwhile Belapur
Central Excise Commissionerate Mumbai and residing at:
102. Shree Ganesh Aradhana CHS Plot No 219/220,
Sector-10, New Panvel - 410206.
280. Mahesh K. Parnerkar
Aged 51 yrs, son of Shri Krishna Parnerkar, working as:
Superintendent of Central Tax, retired from erstwhile
Mumbai III Central Excise Commissionerate and residing
at: 504, Orion B wing, Cosmos Paradise, Opp.
Devdayanagar Phase I, Pokharan Road no.1, Thane (W) =
400606.
281. M.G. Rao
Aged 59 yrs, son of Shri A.D. Govind Rao, retired as:
Superintendent of Central Tax from Raigad
Commissionerate Mumbai and residing at: 72/193, South
Perumal Maistry Street, South Gate, Madurai-625001.
282. Sanjay Prabhakar Jadhav
Aged 60 yrs, son of Prabhakar Jadhav, retired as:
Superintendent of Central Tax from Nashik Audit
Commissionerate and residing at: A-14 Karma Heights
CHS, Tapovan Link Road, Kathe Galli Dwarka, Nashik
422001.
101 OA No.210/2020 and
OA No.18/2022
283. Prakash Sitaram Dhonde
Aged 60 years, son of Sitaram Dhonde, retired as:
Superintendent of Central Tax Commissionerate, and
residing at: from Nashik Audit D-4, Pushpak, Harivandan
Row Bungalow, Vidhya Nagari, Nashik Road 422011.
284. Firoz Latif Patel
Aged 61years, son of Shri Latif Umraw Patel, retired as:
Superintendent of Central Tax from Customs Division,
Aurangabad, and residing at: Plot No.31 Patel Nagar,
Behind Patel Lawn Beed by Road Aurangabad 431005.
285. Nandini Pradip Joglekar
Aged 65 years, wife of Pradip Joglekar, working as:
Superintendent Central Tax, retired from erstwhile Pune-I
Central Excise Commissionerate, and residing at: Building
No. 12, Flat No.14, Laxminarayan Nagar, Erandavana,
Pune 411004.
286. Salamma Alexander
Aged 62 Years, son of John Punnosse, working as:
Superintendent Central Tax, retired from erstwhile Thane-II
Central Excise Commissionerate, Mumbai GST, and
residing at: C-202, Jasmine, Poonam Complex, Kandivli (E)
Mumbai 400101.
287. N. KRISHNA
Aged 59 years, son of T.K. Narayanswamy working as:
Superintendent Central Tax, retired from P.C.C.O. Mumbai
Zone, Mumbai CGST, and residing at: :B-50/198,
Siddharta Nagar II Goregaon West, Mumbai 400 104.
288. ANIL KUMAR SINGH
Aged 53 years, son of Ram Sudist Singh, working as:
Superintendent Central Tax, CGST Thane Audit Mumbai,
and residing at: A 503, Raunak Park Pokharan II, Thane.
289. Xavier Philomeno Mascarenhas
Aged 55 years, son of Shri Mathew Mascarenhas, working
as: Superintendent Central Tax, Thane Commissionerate,
Mumbai and residing at: Shree Laxmi Residency CHS Ltd.
N.M. Joshi Marg, Opp Byculla Station Byculla West
Mumbai 400 027.
102 OA No.210/2020 and
OA No.18/2022
290. Dinesh P Abhichandani
Aged 57 years, son of Parsram Abhichandani, working as:
Superintendent CGST Thane Audit Commissionerate,
residing at: 1501, Amanda B Wing, Hiranandani Meadows
Pokhran Road No 2 Thane 400 607.
291. VENKATESH ALWAN
Aged 58 years, son of R.P. Alwan, working as:
Superintendent CGST, Thane Commissionerate, Mumbai
and residing at: 405-406, Happiness, Citi of Joy, J.S.
Dossa Road, Mulund West Mumbai 400080.
292. PARAG H. JOSHI
Aged 63 years, son of Heramb. Joshi, working as:
Superintendent CGST, Marine and Preventive Wing,
Mumbai and residing at: A-1/1104, Vikas Complex, Castle
Mill Compound, Thane - 400601.
293. Samson Vashum
Aged 56 years, son of Haoching Vashum, working as:
Superintendent CGST Audit III, Commissionerate, Mumbai
and residing at: 402/A-15, Matru Ashish Shantinagar,
CHS Ltd, Sector-10 Mira Road, (East) Thane 400 107.
294. Haresh Gangaramani
Aged 53 years, son of Shri Idandas Gangaramani, working
as: Superintendent CGST Audit III Commissionerate,
Mumbai and residing at: Flat No 2002, Horizon Living
Point, Neptune, LBS Marg Bhandup West Mumbai 400078.
295. Prakash T. Poojary.
Age 56 years, son of Shri Tukaram Poojari, working as:
Superintendent of Central Tax, presently posted at:
Enforcement Directorate, Mumbai and residing at: 1206
Buttercup, Hiranandani Meadows, Glady Alwares Road,
Thane West 400610.
296. Kiran Vaidya
Aged 55 years, son of Shri Vasant Vaidya, working as:
Superintendent CGST Audit III, Commissionerate, Mumbai
and residing at: Building 27, Flat 001, Central Excise
Quarters, Opp Meera Tower, Link Road, Oshiwara Andheri
West, Mumbai 400 053.
103 OA No.210/2020 and
OA No.18/2022
297. Asha Ramesh
Aged 55 years, daughter of Shri K.M. Sundaram, working
as: Superintendent Central Tax, Audit III CGST
Commissionerate, Mumbai and residing at: A/7 Voltas
CHS, Shiv Srushti, Kurla (E) Mumbai 400 024.
298. Mahadeo J. Gawde
Aged 52 years, son of Jagannath Gawde, working as:
Superintendent CGST Audit III Commissionerate, Mumbai
and residing at: B-306 Kanakia Park II, Thakur Complex,
Kandvali East, Mumbai 400 101.
299. GANESH ANANTHARAM
Aged 55 years, son of Anantharam working as:
Superintendent Central Tax, Thane CGST
Commissionerate, Mumbai and residing at: C-1, 1503,
Integrated Kamal, Link Road, Opp. Registration office, Hira
Nagar, Mulund West, Mumbai 400 080.
300. AVINASH KHAKHA
Aged 55 years, son of J.Khakha working as:
Superintendent Central Tax, CGST Mumbai East
Commissionerate, Mumbai and residing at: E-45,
Dharbanga House, Pedder Road, Mumbai 400 028.
301. GAIL SERPES
Aged 56 wife of Agnelo Serpesb, presently working as:
Superintendent CGST Thane Commissionerate, Mumbai
and residing at: Fatima Cottage, 55/K Villa Thane 400 601.
302. GIRISH A SARIPUTRA
Aged 56 years, son of Anand H. M. Sariputra, presently
working as: Superintendent CGST Thane Rural and
residing at: Plot No. 26. Central Railwaymen's Co-operative
Housing Society, Kalyan Road, Near Shivam Hospital,
Dombivali East 421 201.
303. RAVINDR H. SHENOLIKAR
Aged 57 years, son of Sitaram Shenolikar, working as:
Superintendent Central Tax, Thane Commissionerate,
Mumbai and residing at: A/103, Srushti CHS, Kolbad,
Thane West, 400 601.
104 OA No.210/2020 and
OA No.18/2022
304. Bamila Sekar
Aged 53 years, daughter of Shri P. George, working as:
Superintendent CGST Mumbai South Commissionerate,
and residing at: Flat no 103. Wing I, Bldg No 11, Neelam
Nagar, Phase 2 Mulund East, Mumbai 400 081.
305. KALPANA MHASDE
Aged 53 years, wife of Vitthal Mhasde, working as: Supdt.
CGST posted at: Raigad Audit, Mumbai Residing at: 102,
Gurusamridhi height, sector 14 Palm Beach, Sanpada Navi
Mumbai 400705.
.... Applicants
(By Advocate Shri R.G.Walia)
VERSUS
1. Union of India, through
The Revenue Secretary to the Govt. of India
Ministry of Finance, Department of Revenue,
North Block, New Delhi 110 001.
2. The Chairman,
Central Board of Indirect Taxes (CBIC),
Ministry of Finance, Department of Revenue,
North Block, New Delhi 110 001.
3. The Principal Chief Commissioner of Central Excise,
Mumbai Zone-I, Cadre Controlling Authority,
115, M.K. Road, Central Excise Bldg., Churchgate,
Mumbai 400 001.
4. The Secretary,
Ministry of Personnel, P G and Pensions,
Department of Personnel & Training, North Block,
New Delhi 110 001.
5. The Principal Chief Controller of Accounts
Central Board of Indirect Taxes,
AGCR Building, 1st Floor, New Delhi 110 002.
... Respondents
(By Senior Advocate Shri R.R. Shetty a/w Shri Sachin
Patil)
105 OA No.210/2020 and
OA No.18/2022
ORDER
Per Justice M.G.Sewlikar, Member (J) Both these OAs are being disposed of by common judgment as the issues involved in both these OAs are identical. Facts in OA No.210/2020 are taken as a lead case.
2. Some of the applicants are working as Superintendent and the other applicants are retired Superintendents of Central Excise under the respondents.
3. Applicants are direct recruits Inspectors of Central Excise claiming 2nd Modified Assured Career Progression (MACP) in Grade Pay [GP] of Rs.6600) and also promotee Inspectors of Central Excise claiming 3rd MACP in GP of Rs.6600). They are promoted as Superintendent, Central Excise, on different dates. They are given one or two promotions in their entire service of 30 to 36 or 38 years. Some of them have retired as Superintendents and some of them will be retiring as Superintendents. 106 OA No.210/2020 and OA No.18/2022
4. The channel of promotion in Central Board of Indirect Taxes and Customs (CBIC) is that the Inspector of Central Tax and Central Excise is promoted as Superintendent of Central Tax and Central Excise and then promoted as Assistant Commissioner. As per Assured Career Progression (ACP) Scheme 1999, financial upgradations were granted on the basis of promotional hierarchy after completion of 12 years and 24 years of service.
5. It is further alleged that since the promotion to the grade of Superintendent was delayed, the applicants were granted first financial upgradation in respect of direct Inspectors and second financial upgradation in respect of promotee Inspectors in the pay scale of Rs.7500-12000 equivalent to GP of Rs.4800 on completion of 12 years in respect of direct Inspectors and 24 years in respect of promotee Inspectors under ACP Scheme, 1999. The applicants, i.e., both direct recruits and promotee Inspectors were later promoted as Superintendents to GP of Rs.4800 with no change in Pay Band (PB).
6. Since Non-Functional Upgradation (NFU) in PB-2 with GP of Rs.5400 on completion of four years of regular 107 OA No.210/2020 and OA No.18/2022 service in PB-2 with GP of Rs.4800 was not granted in terms of 6th Central Pay Commission (CPC) Resolution dated 29th August, 2008, some of the applicants had filed OA No.503/2017. On the basis of the orders passed by this Tribunal, the respondents granted the benefit of Rs.5400 in PB-2 as Non-Functional Upgradation by passing order dated 14th March, 2019 and speaking order dated 12th July, 2019.
7. It is further averred that the respondents ought to have granted second/third financial upgradation in GP of Rs.6600. However, the respondents issued a clarification dated 20th June, 2016 (Annexure A-2) to treat the non- functional GP of Rs.5400 in PB-2 to be counted as one financial upgradation for the purpose of MACP and also directed to review all the cases accordingly. The working applicants submitted representations from July, 2019 onwards to treat the Non-Functional Selection Grade (NFSG) GP of Rs.5400 (PB-2) based on 6th CPC as independent of MACP Scheme and accordingly, requested to grant the second/third financial upgradation under MACP to GP of Rs.6600 which is the next higher GP after 108 OA No.210/2020 and OA No.18/2022 GP of Rs.5400. These representations are annexed at Annexure A-5 collectively.
8. In respect of the retired Superintendents, applicant No.50 submitted his representation dated 18th October, 2018 regarding review of grant of upgradation to GP of Rs.6600. The respondents issued a corrigendum to E.O. No.87/2011 (Annexure A-17) to the effect that GP of Rs.5400 in PB-3 granted to all the grade officers as 3rd financial upgradation dated 21st May, 2011 stood withdrawn and the grant of Rs.5400 in PB-2 as non- functional scale on NFSG basis to Superintendents on completion of four years of service will be treated as 3rd financial upgradation under the MACPS in respect of 40 officers.
9. The respondents on 16th May, 2019 passed the order to the effect that the decision of Delhi High Court in judgment dated 20th December, 2017 in WP (C) No.9357/2016 titled Hari Ram and another vs. Registrar General, Delhi High Court upholding the grant of 3rd MACP with GP of Rs.6600 in PB-3 has been referred to the Board on 16th May, 2018 and no clarification in this regard 109 OA No.210/2020 and OA No.18/2022 had been received till date. The issue of grant of 3 rd financial upgradation with GP of Rs.6600 in PB-3 under the MACP Scheme has not attained finality, and therefore, representation of the officers cannot be considered at this stage. This order is impugned in this OA.
10. Applicant contends that on the basis of 6th CPC recommendations, the respondents devised MACP Scheme dated 19th May, 2009. It envisages mere replacement in the immediate next higher grade pay in the hierarchy of recommended revised Pay Bands and Grade Pay as First Schedule of CCS (Revised Pay) Rules, 2008. The Scheme recommends immediate higher grade pay and delinked the Grade Pay of promotional post which means there is no connection between MACP and next promotional grade. They further contend that the applicants on completion of 4 years of service in a post carrying GP of Rs.4800 automatically became entitled to non-functional GP of Rs.5400 in PB-2 which is an integral part of the pay structure. It cannot be treated as an upgradation. The respondents have treated this Non-Functional Upgradation of Rs.5400 on completion of 4 years of service as a part of 110 OA No.210/2020 and OA No.18/2022 MACP, which is illegal. They contend that when it becomes part of pay structure, the next higher grade pay is Rs.6600, and therefore, the applicants are entitled to upgradation of GP of Rs.6600 for 2nd or 3rd financial upgradation. The applicants have, therefore, filed this OA.
11. During the pendency of the OA, the applicants amended the OA thereby challenged para 8.1 of DoP&T Office Memorandum dated 19th May, 2009 which reads thus:
"8.1 Consequent upon the implementation of Sixth CPC's recommendations, grade pay of Rs.5400 is now two pay bands viz., PB-2 and PB-3. The grade pay of Rs.5400 in PB-2 and Rs.5400 in PB-3 shall be treated as separate grade pays for the purpose of grant of upgradations under MACP Scheme."
12. They also challenged the FAQ No.16 dated 1st April, 2011. They contend that as per para 4 (1)(iii) of Part-A of Annexure-1 of the Government Resolution dated 29th August, 2008, it clearly provides that (a) Grade Pay shall change at the time of financial upgradation under the MACP Scheme and (b) Grade Pay given at the time of financial upgradation will be the immediate next higher Grade Pay in the hierarchy of Revised Pay Band and Grade Pay being recommended. On the basis of these provisions 111 OA No.210/2020 and OA No.18/2022 para 8.1 issued by DOP&T OM dated 19th May, 2009 is without jurisdiction. On this basis, the applicants have filed this OA seeking following reliefs:
"a) This Hon'ble Tribunal may be pleased to call for the records pertaining to the third respondent's order in F.No.II/26(CON)/MACP-01/2019 dated 16.05.2019 (i.e. Annexure "A1") and after going through its proprietary, legality and constitutional validity be pleased to quash and set aside the same and accordingly Order and direct the Respondents to Grant:
(i) 2nd financial upgradation to GP Rs.6600/-(PB-3) on completion of 20 years of service to the direct recruit Inspector (now become Superintendents/ retired Superintendent) by revising the earlier orders of 2nd financial upgradation granted to GP Rs.5400/- (PB-2) since, NFG in GP 5400 (PB-2) was granted after 4 years of service in GP 4800 (PB-2) and
(ii) 3rd financial upgradation to GP Rs.7600/-(PB-3) on completion of 30 years of service to the direct recruit Inspectors (now become Superintendents/ retired Superintendents) by revising the earlier orders of 3rd financial upgradation granted to GP Rs.5400/- (PB-3) and grant all other consequential benefits and pass such other order or orders as deemed fit in the interest of justice.
(iii) 3rd financial upgradation to GP Rs.6600(PB-3) on completion of 30 years of service to the promote Inspectors (now become Superintendents/retired Superintendents) by revising the earlier orders of 3rd financial upgradation granted to GP Rs.5400/- (PB-2) and grant all other consequential benefits and pass such other order or orders as deemed fit in the interest of justice.
(aa) This Hon'ble Tribunal may graciously be pleased to call for the records of the case which led to the issuance of the Para 8.1 of the DOPT (Department of Personnel and Training) Office Memorandum dated 19.5.2009 and FAQ No.16 dated 1.4.2011 i.e. Annex. A1(A) and after going through its proprietary, legality and constitutional validity be pleased to hold the same to be 112 OA No.210/2020 and OA No.18/2022 unconstitutional and violative of Resolution dated 29.8.2008 which is notified and accordingly quash and set aside the same with further directions to the Respondents to not treat the Grade Pay of Rs.5400/- in PB2 and PB3 as separate Grade Pays for the purpose of MACP Scheme and accordingly direct the Respondents to grant the benefit of Financial Upgradation as prayed in para 8(a) above with all consequential benefits i.e. proper pay /pension fixation, arrears of pay/salary, retiral dues, arrears of pension etc. with 21% interest thereon.
(b) Any other and further orders as this Hon'ble Tribunal may deem fit, proper and necessary in the facts and circumstances of the case.
(c) Cost of this Original Applications be provided for."
13. Respondents filed their reply. They contend that the direct recruit Inspectors entered service in PB-2 with GP of Rs.4600. Thereafter, they were granted first financial upgradation on completion of 12 years of regular service with the pay scale of promotional post of Superintendent, i.e., Rs.6500-10,500 revised to Rs.7500-12,000 corresponding to GP of Rs.4800 under the erstwhile ACP Scheme. Later on, these officers were promoted to the post of Superintendent in PB-2 with GP of Rs.4800. Upon completion of 4 years of continuous service in the pay scale of Rs.7500-12,000 pay revised corresponding to the GP of Rs.4800, these officers were granted one Non-Functional Selection Grade (NFSG) in PB-2 with GP of Rs.5400. The applicants contend that this upgradation granted to them 113 OA No.210/2020 and OA No.18/2022 after having completed 4 years of continuous service in the pay scale of Rs.7500-12,000 (pre-revised) corresponding to GP of Rs.4800 should not be treated as an upgradation under the MACP and should be ignored. On this basis they are seeking 2nd financial upgradation in PB-3 with GP of Rs.6600 and 3rd financial upgradation in PB-3 with GP of Rs.7600 ignoring the GP of Rs.5400 in PB-3. This demand is not in consonance with the judgment of Supreme Court in the case of Union of India vs. M.V.Mohanan Nair, AIR 2020 SC 5107.
14. They further contend that the promotee Inspectors entered service as Stenographers or UDC in PB Rs.4200. They were granted first promotion to the grade of Inspector with the pay scale of promotional post, i.e., Rs.5500-9000 revised Rs.6500-10,500 corresponding GP of Rs.4600. Subsequently, these officers were promoted to the post of Superintendent in pay scale of Rs.7500-12,000 (pre- revised) corresponding to GP of Rs.4800. Some of these promotees were granted 2nd financial upgradation on completion of 20 years of service with the pay scale of Rs.7500-12,000 (pre-revised) corresponding to the GP of 114 OA No.210/2020 and OA No.18/2022 Rs.4800 in PB-2 in erstwhile ACP Scheme and thereafter these officers were granted promotion to the post of Superintendent.
15. Post-01.01.2006 upon completion of 4 years of continuous service in the pay scale of Rs.7500-12000 (pre- revised) corresponding to the GP of Rs.4800, these officers were granted one NFSG upgradation which also happened to be in PB-2 but with GP of Rs.5400. These promotee Inspectors/applicants have been granted three financial upgradations as on date and they are not eligible for any further upgradation under MACP Scheme. Promotees are also seeking directions that Non-Functional Upgradation of Rs.5400 in PB-2 on completion of 4 years of service in the pay scale of Rs.7500-12,000 corresponding to GP of Rs.4800 should not be treated as any upgradation/benefit under the MACP Scheme. On this basis they are seeking their financial upgradation in GP of Rs.6600 ignoring GP of Rs.5400 in PB-3. If the demand of the applicant is accepted, they would be drawing a higher pay scale than that of the promotional post even before they are actually/physically promoted to the post of Assistant 115 OA No.210/2020 and OA No.18/2022 Commissioner. The MACP Scheme categorically states that the upgradation is to be granted not necessarily in the promotional grade but in the next available higher Grade Pay.
16. The DoP&T in response to FAQ No.16 has categorically mentioned that movement from one pay scale to another by way of Non-Functional upgradation has to be treated at par with a benefit under the MACP Scheme. Supreme Court in the case of M.V.Mohanan Nair (supra) recommended that MACP Scheme recommended by the 6th CPC may not be interfered with by the High Courts and that the financial upgradation needs to be granted in the specific grade pay as envisaged in the MACP Scheme and not in the grade pay of the promotional post. Therefore, the respondents have correctly granted the applicants with GP of Rs.5400 in PB-2 as 2nd financial upgradation and GP of Rs.5400 in PB-3 as 3rd financial upgradation. They, therefore, prayed for dismissal of the OA.
17. Applicants filed rejoinder. No new point is raised in the rejoinder.
116 OA No.210/2020 andOA No.18/2022
18. We have heard learned counsel for the applicants and learned senior counsel for the respondents. Both of them have also submitted their written arguments.
19. In the written arguments, following issues have been raised:-
(i) Can MACP be granted in the same Grade Pay i.e. from Grade Pay of Rs. 5400/- to Grade Pay of Rs. 5400/-.
(ii) Whether grant of non-functional grade be squared off or be treated as a financial upgradation under the MACP Scheme?
(iii) Whether Para 8.1 and FAQ No.16 issued by DOPT in the face of Govt. of India's Notification No.1/1/2008-I.C. dated 29.08.2008 is legal and proper?
(iv) Can a DOPT OM dislodge a Policy decision with regard to Pay Commission Recommendation as duly accepted by Govt. of India, Ministry of Finance, Department of Expenditure vide Gazetted Resolution dated 29.08.2008?
and
(v) Persons receiving 3(three) promotions /MACP leading to their placement in GP of Rs.4800/- and subsequently, granted Non-Functional Grade (NFG) of Rs.5400/- can be 117 OA No.210/2020 and OA No.18/2022 stated to have received 4(four) promotions /financial upgradation ?
20. It is contended by the learned counsel for the applicants that direct recruit Inspectors can be considered and promoted subject to vacancies in the post of Superintendent. A direct recruit Inspector would normally get stagnant between 18 and 24 years. Even a promotee who enters a cadre of Inspector would retire either on the post of Inspector or on the post of Superintendent on promotion at the fag end of his career. Therefore, stagnation in the post of Inspector was and still is a serious issue in the respondent department.
21. It is further contended that Government of India, under 5th CPC, introduced ACP Scheme. The Scheme contemplated grant of financial upgradation at the interval of 12 and 24 years of service.
22. 6th CPC came up for consideration before the Government of India. Vide Resolution dated 29th August, 2008, the recommendations of the 6th CPC were considered and with certain modifications the same were notified vide 118 OA No.210/2020 and OA No.18/2022 Gazette Notification dated 29th August, 2008 (Annexure A-
7). In this Gazette Notification, as per para (x)(e), a provision was made for grant of GP of Rs.5400 on non- functional basis to Group-B under Central Government who had put in 4 years of service in the GP of Rs.4800 in PB-2. Nowhere in this Gazette Notification dated 29th August, 2008, it is provided that non-functional grade would be treated as financial upgradation towards MACP.
23. It is further contended that MACP cannot be granted in the same grade pay, i.e. from GP of Rs.5400 to GP of Rs.5400. In terms of para 4 (iii) of the Resolution, it states that Grade Pay was changed at the time of financial upgradation under the Scheme. The Grade Pay given at the time of financial upgradation under ACP Scheme will be the immediate next higher Grade Pay in the hierarchy of revised Pay Band and Grade Pay being recommended. He contended that what has been directed by this provision is that Grade Pay shall change when financial upgradation is to be granted. Therefore, there cannot be a situation where from GP Rs.5400 the official is granted MACP in GP Rs.5400. He contended that when Non-Functional 119 OA No.210/2020 and OA No.18/2022 Upgradation was granted to the applicant in GP Rs.5400, it forms a part of the pay structure, and therefore, the next grade pay will be admissible on completion of the requisite period for grant of financial upgradation under MACP, i.e. GP Rs.6600. While granting MACP they are placed in GP of Rs.5400 from GP of Rs.5400 would be absolutely arbitrary and illegal action.
24. He further contended that while granting MACP from PB-2 to PB-3 there is only 3% increase in basic pay similar to grant of yearly increment. There is no increase in Grade Pay and Grade Pay does not change as provided in para 4(1)(iii). Para 8.1 of MACP Scheme (DoPT OM dated 29th May, 2008) states that GP of Rs.5400 in PB-2 and Rs.5400 in PB-3 shall be treated as separate Grade Pay for the purpose of grant of upgradation under MACP Scheme. In terms of para 4(1)(iii) of Government Resolution, on grant of financial upgradation Grade Pay should change. Because of para 8.1 Grade Pay does not change, and therefore, para 8.1 is ultra vires to the Government Resolution. He placed reliance on the case of Nelson Motis vs. Union of India and another, (1992) 4 SCC 711 in 120 OA No.210/2020 and OA No.18/2022 which it is held that there cannot be any artificial interpretation of a rule when the same is absolutely clear. The respondents are trying to add words, "Pay Band" which are absent in the Government Resolution, which is impermissible.
25. Para 8.1 of the MACP Scheme has been reiterated in FAQ No.16 by the DoP&T are contrary and in direct conflict with para 4(1)(iii) of Government Resolution. In terms of para 4(1)(iii) of the Government Resolution, it contemplates that the Grade Pay shall change at the time of financial upgradation and that the Grade Pay given at the time of financial upgradation under MACP Scheme will be the immediate next higher grade pay in the hierarchy of revised pay bands and grade pay. Para 8.1 is in direct conflict with para 4(1)(iii) of the Resolution. It will lead to absurd results, if he is placed from GP Rs.5400 to GP Rs.5400 on grant of financial upgradation under MACP Scheme. In this manner, the DoP&T has virtually altered para 4(1)(iii) of Gazette Notification. DoP&T cannot change the Resolution passed by Government of India. 121 OA No.210/2020 and OA No.18/2022
26. Non-Functional Upgradation is provided in para (x)(e) of the Government Resolution dated 29th August, 2008. It grants GP of Rs.5400 in PB-2 on non-functional basis after 4 years of regular service in GP Rs.4800 in PB-2. It is further contended that NFSG is nothing but a revised pay structure for Group-B employees. Instead of directly granting GP of Rs.5400 to Group-B officers, the same is extended on 4 years of completion of service in GP Rs.4800. Para (x)(e) falls under the aspect of pay/revised pay and not under any scheme. Therefore, Non-Functional Upgradation cannot be treated as an upgradation for the purpose of MACP. Grant of GP of Rs.5400 is nothing but grant of pay and salary to employee/Group-B post. Therefore, Non- Functional Upgradation cannot be treated as part of MACP to treat it as one financial upgradation. He has placed reliance on various judgments of this Tribunal and also of High Court.
27. Learned counsel for applicants further submitted that the officials who have been appointed in the post of LDC/Steno Grade-I reached the GP of Rs.4800 by receiving actual three promotions or financial upgradations. Such 122 OA No.210/2020 and OA No.18/2022 persons who have already received three upgradations/promotions are granted non-functional grade in PB Rs.5400 on completion of 4 years of service in PB Rs.4800. It is discriminatory and arbitrary, if for promotee Inspectors NFSG is not treated or adjusted as MACP whereas in the case of direct recruit Inspectors NFSG is squared off as one MACP. In these circumstances, NFSG is a part of pay structure to be extended to an employee in the normal course without adverting to MACP Scheme. In case of MACP assessment of service record, APAR etc. are seen but in case of non-functional upgradation, no such assessment is necessary. Respondents Board vide its letter dated 2nd January, 2023 has directed that NFSG/NFU is not linked with number of promotions/MACP granted. The direct recruits are, therefore, entitled to 2nd MACP in GP Rs.6600 and 3rd MACP on completion of 30 years of service in GP of Rs.7600.
28. He further contended that memorandum issued by DoP&T or any other authority cannot be elevated to the status of Government Resolution issued or notified in the Gazette of India. Such Government Resolutions are 123 OA No.210/2020 and OA No.18/2022 superior on any issue or topic. Government Resolution is a policy of Government of India, and therefore, OM of DoP&T cannot alter the provisions of Government Resolution. For this purpose, he has placed reliance on following cases:
(1) State of Karnataka vs. Ganesh Kamath, (1983) 2 SCC 40 (2) Pankaj Kumar and others vs. State of Bihar, 2025 (1) PLR 20 (Patna High Court).
29. Once a Government of India's decision is notified in the Gazette, it obtains a character of statutory rules/law and no executive instructions, OMs/law or orders can supplant or violate or alter the Government Resolution. He, therefore, prayed for allowing the OA.
30. Learned senior counsel for the respondents submitted that MACP can be granted in the same grade pay, i.e. from GP of Rs.5400 to GP of Rs.5400. He submitted that para 2.2.19 of 6th CPC provides the Scheme of Pay Bands. Sub- para (x) provides that scale of Rs.8000-13,500 is the entry grade for Group-A post for which the running PB-3 has been recommended. Many Group-B posts had been 124 OA No.210/2020 and OA No.18/2022 extended the scale of Rs.8000-13,500 even though it is continued to be Group-B post. All such Group-B posts shall now be placed in the running pay band PB-2 along with GP of Rs.5400. To ensure that existing para 18 in terms of pay scale of these posts vis-à-vis the entry scale of Group-A posts is not disturbed, the same grade pay of Rs.5400 has been described. Therefore, the GP of Rs.5400 has been recommended both in PB-2 and PB-3. S-15 of the chart of pay scales refers to pay scale of Rs.8000-275- 13,500 and the corresponding revised pay scale recommended is Rs.8700-34,800 with GP of Rs.5400 in PB-2. Immediately thereafter, in the chart a 'New Scale' has been introduced and it also refers to the pay scale of Rs.8000-275-13,500 and the corresponding revised pay scale recommended is Rs.15,600-39,100 with GP of Rs.5400 in PB-3. As per the recommendations of 6th CPC, GP of Rs.5400 in PB-3 is the immediate next higher GP of Rs.5400 in PB-2 which in explicit terms is stated in para 8.1 of MACP Scheme. Therefore, there is no deviation from the recommendations of the 6th CPC accepted by the Government vide Resolution dated 29th August, 2008 and thus, there is no dislodge of the Resolution dated 29th 125 OA No.210/2020 and OA No.18/2022 August, 2008 by the DoP&T. He further contended that as per the revised MACP Scheme, the MACP will continue to be administered at 10, 20 and 30 years and it envisages merely placement in the immediate next higher level in the hierarchy of the pay matrix as given in Para A of the Schedule of the CCS (Revised Pay) Rules, 2016. Since the GP of Rs.5400 in PB-2 and PB-3 is replaced by Level-9 & 10 of the pay matrix, para 8.1 of the earlier Scheme has been deleted.
31. He submitted that grant of non-functional grade has to be treated as a financial upgradation under the MACP Scheme. He placed reliance on the case of Union of India vs. N.M.Raut, SLP (C) No.8015/2022 dated 12th December, 2024. He contended that Supreme Court has held that financial upgradation granted upon completion of two or four years of service in the post of Pharmacists or Superintendents for the purpose of deciding as to whether or not the Government employee would be entitled to next financial benefit under MACP Scheme cannot be ignored. If it is done so, it would be contrary to the intent and purpose of the Scheme, the language employed as well as 126 OA No.210/2020 and OA No.18/2022 the examples/illustrations which have been given. He further contended that the applicants have placed reliance on various judgments which have held that NFSG cannot be discounted or treated as MACP. But on perusal of the said decision, it is noticed that none of them has been upheld by the Apex Court as on date. He further contended that in the case of Union of India vs. S.Balakrishnan, WP No.11535/2014 decided on 16th October, 2024, High Court of Madras had directed the respondents to grant three financial upgradations with GP of Rs.6600 but in the subsequent case filed by R.Chandrasekaran, Hon'ble High Court of Madras by referring its earlier decision noticed that they had not been appraised of the facts and various circulars issued on the subject in issue and referred the matter to DoP&T to issue a consolidated clarification taking into consideration whether the grant of NFSG would be considered as one financial upgradation under the MACP Scheme. Accordingly, the respondents vide letter dated 20th June, 2016 clarified that the grant of NFSG would be considered as one financial upgradation under MACP Scheme. 127 OA No.210/2020 and OA No.18/2022
32. With regard to point no. (v) (supra), he contended that the issue has not been challenged by the applicants in the OA, and therefore, it needs no consideration. He submitted that the MACP Scheme does not restrict the grant of promotion or grant of NFSG after three financial upgradations. The Board has reiterated its earlier letter dated 10th August, 2017 wherein it has been clarified that the grant of NFSG is not linked with the number of promotions given earlier. This only means that even after three promotions, NFSG can be granted but that does not mean that MACP should be granted even by ignoring NFSG.
33. In respect of disclosing the policy decision of Government of India with regard to Pay Commission's recommendations accepted by the Government of India, he contended that DoP&T has not violated any policy decision of Government of India while issuing the DoP&T OM dated 19th May, 2009 but has set out only the terms and conditions for implementation of the MACP Scheme. It is not contrary to the Gazette Notification dated 29th August, 2008. The DoP&T OM dated 19th May, 2009 is in 128 OA No.210/2020 and OA No.18/2022 consonance with Government Resolution dated 29th August, 2008. For this purpose, he placed reliance on the cases of Union of India vs. Balbir Singh Turn, (2018) 11 SCC 99 and M.V.Mohanan Nair (supra). Para 8.1 of the MACP Scheme brought out vide OM dated 19th May, 2009 has reiterated what has been recommended by the Pay Commission and DoP&T has not introduced anything which is not there in the recommendations of the Pay Commission. The judgment of Chandigarh Bench of this Tribunal is judgment in personam, and therefore, it is not applicable to the applicants. He, therefore, prayed for dismissal of the application.
34. We have given thoughtful consideration to the submissions made by the learned counsels on both the sides.
35. The issues involving in these two matters are enumerated in para 19 of this judgment.
36. Before adverting to answer the issues involved in this OA, historical events leading to this issue will have to be taken into account in brief. The Government of India with 129 OA No.210/2020 and OA No.18/2022 a view to deal with the problem of genuine stagnation and hardship faced by the employees due to lack of adequate promotional avenues introduced ACP Scheme w.e.f. 9th August, 1999. ACP Scheme contemplated grant of two financial upgradations to Groups 'B', 'C' & 'D' employees on completion of 12 and 24 years of service. The financial upgradations under the ACP Scheme is placement in the higher pay scale and financial benefits in the higher pay scale without regular promotion. Such financial upgradation is on personal basis and does not amount to regular promotion nor does it require creation of a new post.
37. The 6th CPC has recommended the adoption of MACP Scheme primarily to rectify the problems arising from inter- departmental disparities.
38. In order to bring systematic changes in the existing scheme of ACP, MACP Scheme was recommended by the 6th CPC which was accepted by the Government with certain modifications vide its OM dated 19.05.2009. Under the MACP Scheme, three financial upgradations are made available in the next grade pay to 130 OA No.210/2020 and OA No.18/2022 an employee who has completed 10, 20 and 30 years of regular service in the same post without getting any promotion. Para 2 of the MACP Scheme provides that the MACP Scheme envisages merely placement in the immediate next higher grade pay in the hierarchy of the recommended revised pay bands and grade pay.
39. 6th CPC recommended non-functional upgradation which has been accepted by the Government of India vide its Resolution dated 29th August, 2008 (Annexure A-7). Para (x)(e) reads thus:
"(x) Regarding Group 'B' cadres, the Commission's recommendations will be modified in the following manner:-
(a) xxx xxx xxx
(b) xxx xxx xxx
(c) xxx xxx xxx
(d) xxx xxx xxx
(e) Group B officers of Departments of Posts, Revenue,
etc. will be granted Grade Pay of Rs.5400 in PB-2 on non-
functional basis after 4 years of regular service in the grade pay of Rs.4800 in PB-2."
40. In terms of these recommendations, Group 'B' officers of Department of Posts, Revenue etc. are entitled to GP of Rs.5400 in PB-2 on non-functional basis after 4 years of 131 OA No.210/2020 and OA No.18/2022 regular service in the GP of Rs.4800 in PB-2. In other words, Group 'B' officers of Department of Posts, Revenue etc., who put in 4 years of regular service in the GP of Rs.4800 will be entitled to GP of Rs.5400 in PB-2 on non- functional basis. Para 4 of Government Resolution dated 29th August, 2008 (Annexure A-7) deals with ACP Scheme. It reads thus:
"4. Assured Career Progression Scheme Sl. Recommendations of the Sixth Decision of the No. Pay Commission Government
1. The Commission has Accepted with the recommended that the existing modification that scheme of Assured Career there will be three Progression may be continued upgradations under with two financial upgradations the ACP Scheme after being allowed as at present with 10, 20 and 30 years the following modifications: of service.
i) The Scheme will also be available to all posts belonging Accepted.
to Group A - whether isolated or not. Organised Group A services will, however, not be covered under the scheme.
ii) Benefit of pay fixation available at the time of normal promotion shall be allowed at Accepted with the the time of financial modification that the upgradations under the scheme rate of increment will Thus, an increase of 2.5% of pay be 3%. and grade pay shall be available as financial upgradation under the scheme.
iii) The grade pay shall change at the time of financial upgradation under this scheme.
The grade pay given at the time Accepted.132 OA No.210/2020 and OA No.18/2022
of financial upgradation under ACPS will be the immediate next higher grade pay in the hierarchy of revised pay bands and grade pay being recommended. Thus, grade pay at the time of financial upgradation under ACPS can, in certain cases where regular promotion is not between two successive grades, be different than what is available at the time of regular promotion. In such cases, the higher grade pay attached to the next promotion post in the hierarchy of the concerned cadre/organization will be given only at the time of regular promotion.
41. From this para it is contemplated that Grade Pay shall change at the time of financial upgradation under MACP Scheme.
42. 6th CPC had recommended formulation of MACP Scheme. Accordingly, DoP&T framed the policy vide OM dated 19th May, 2009, which is known as MACP Scheme for the Central Government Civil employees. Para 2 of MACP Scheme states that MACP Scheme envisages merely placement in the immediate next higher grade pay in the hierarchy of the recommended revised pay bands and grade 133 OA No.210/2020 and OA No.18/2022 pay as given in Section 1 Part A of First Schedule of CCS (Revised Pay) Rules, 2008.
43. Controversy has arisen because of para 8.1 of MACPS.
For better understanding of the controversy involved, it would be apposite to reproduce para 8 and 8.1 in verbatim.
It reads thus:
"8. Promotions earned in the post carrying same grade pay in the promotional hierarchy as per Recruitment Rules shall be counted for the purpose of MACPS.
8.1 Consequent upon the implementation of Sixth CPC's recommendations, grade pay of Rs.5400 is now in two pay bands viz., PB-2 and PB-3. The grade pay of Rs.5400 in PB-2 and Rs.5400 in PB-3 shall be treated as separate grade pays for the purpose of grant of upgradations under MACP Scheme."
44. Para 8 states that promotions earned in the post carrying same grade pay in the promotional hierarchy as per Recruitment Rules shall be counted for the purpose of MACPS. Para 8.1 states that because of implementation of 6th CPC's recommendations, grade pay of Rs.5400 is now in two pay bands viz., PB-2 and PB-3. The grade pay of Rs.5400 in PB-2 and Rs.5400 in PB-3 shall be treated as separate grade pays for the purpose of grant of upgradations under MACP Scheme. Para 8.1 contemplates that GP of Rs.5400 in 134 OA No.210/2020 and OA No.18/2022 PB-2 and Rs.5400 in PB-3 shall be treated as a separate Grade Pay for the purpose of grant of upgradation under MACP Scheme.
45. In these two OAs some of the applicants are direct recruit Central Excise Inspectors and others are promotee Central Excise Inspectors.
46. So far as direct recruits are concerned at the entry level, they were in PB-2 with GP of Rs.4600. They got first financial upgradation after 12 years of service, i.e. of Superintendent with pay scale of Rs.6500-10,500. It was revised to Rs.7500-12,000 with GP of Rs.4800 consequent upon implementation of 6th CPC. On completion of 4 years of continuous service in pay scale of Rs.7500-12,000 with GP of Rs.4800 they were granted NFSG in PB-2 with GP of Rs.5400. So far as promotees are concerned, applicants entered service as Stenographer/UDC in PB-2 with GP of Rs.4200. They were promoted as Inspectors in pay scale of Rs.5500-9000, revised pay scale as per 6th CPC Rs.6500-10,500 with GP of Rs.4600 and thereafter promoted as Superintendent 135 OA No.210/2020 and OA No.18/2022 in pay scale of Rs. 7500-10,500 with GP of Rs.4800 in PB-2. They were granted NFSG after continuous 4 years of service in PB-2 with GP of Rs.5400. They are now seeking upgradation in GP of Rs.6600.
47. This issue had arisen before Ernakulam Bench of this Tribunal in the matter of S.Balakrishnan and others vs. Union of India and others, OA No.280/202 decided on 22nd July, 2013. Ernakulam Bench granted 3rd financial upgradation with GP of Rs.6600 in PB-3 (Rs.15,600-39,100). This order was challenged in Madras High Court by preferring Writ Petition No.11535/2014 titled Union of India and others vs. S.Balakrishnan and others. While dismissing the writ petition on 16th October, 2014, Madras High Court held that:
"13. While interpreting the Scheme introduced for the purpose of giving financial upgradation to the employees on account of stagnation, the authorities are expected to consider the factors which actually contributed for evolving such a beneficial scheme. The scheme should be interpreted in a meaningful manner. The provisions should be given a workable interpretation. When it is made out that the intention was to give financial upgradation, the attempt should be to grant the benefit rather than to restrict it by taking a too technical view of the matter.136 OA No.210/2020 and OA No.18/2022
14. The preamble to the Scheme contained the intention of the Government to give financial upgradation to the employees pursuant to the recommendations made by VI Pay Commission. While considering a scheme like this, the preamble also should be taken note of by the Courts.
xxx xxx xxx
16. Since the MACP Scheme was framed in the larger interest of employees, Court should give a liberal construction. The primary attempt in such cases should be to achieve the purpose and object of the policy and not to frustrate it.
17. The grade pay in this case was initially granted on non functional basis. The grade pay of Rs.5400/- in PB-2 being non-functional scale, the same cannot be a functional Grade to Assistant Director-II, who got promotion from the post of Enforcement Officer."
48. However, Madras High Court itself in Writ Petition No.19024/2014 and MP No.1/2014 titled R.Chandrasekaran vs. Central Administrative Tribunal and others, revisited the ratio laid down in the case of S.Balakrishnan (supra).
49. After quoting paras 8, 9, 10, 11, 12, 13, 14, 16 & 17 of the order in S.Balakrishnan case (supra), the same Bench made following observations:
"10. We have dismissed the writ petition filed by the respondents herein and confirmed the order passed by the Central Administrative Tribunal. The circulars and instructions given by the Ministry of Personnel, Public Grievances and Pensions and the earlier circular issued by the Central Board and Excise and Customs dated 20 137 OA No.210/2020 and OA No.18/2022 May 2011, the order dated 21 February 2013 on the file of Central Board of Excise and Customs passed pursuant to the direction in O.A.No.140 of 2012 on the file of Central Administrative Tribunal, Madras Bench were not before us while considering the writ petition in W.P.No.11535 of 2014. It was only in the present writ petition the petitioner and the respondents have produced the classificatory circulars dated 25 February 2011, 20 May 2011, and the order passed by the Central Board of Customs and Excise dated 21 February 2013."
50. The Madras Bench in the matter of R.Chandrasekaran (supra) issued following directions:
"17. Since the Central Administrative Tribunal has taken a decision notwithstanding the claim made by the petitioner and in view of our decision to direct the Department of Personnel, Public Grievances and Pensions to consider the issue once again, we set aside the order passed by the Central Administrative Tribunal dated 24 February 2014 in O.A.No.675 of 2013 and remit the matter to the Department of Personnel, Public Grievances and Pensions for fresh consideration. The Department of Personnel, Public Grievances and Pensions is directed to consider the issue in extenso in the light of the provisions of MACP Scheme and the benefits given to the employees like the petitioner to count the non-functional scale for the purpose of ACPS. Such exercise shall be completed within a period of three months from the date of receipt of a copy of this writ petition."
51. This shows that the Madras High Court did not follow the observations made in the case of S.Balakrishnan (supra).
52. Jabalpur Bench of this Tribunal in the case of Rajendra Kumar Vidyarthi and others vs. Union of India 138 OA No.210/2020 and OA No.18/2022 and others, OA No.849/2016 dated 20th September, 2018 relying on the judgment of R.Chandrasekaran (supra) granted 3rd financial upgradation of Rs.6600.
53. Delhi High Court in the case of Hari Ram (supra) held that non-functional upgradation of Rs.5400 is automatic, i.e. after the happening of a certain event viz. completion of 4 years of service. Whereas upgradation in MACP is performance based, and therefore, non-functional upgradation cannot be equated with upgradation in MACP.
54. Relying on the case of R. Chandrasekaran (supra) and Prakash Vasant Ratnaparkhi vs. Union of India, OA No.633/2015 dated 21st June, 2017, this bench of the Tribunal held that the applicants in the case of B.P.Singore vs. Union of India, OA No.1141/2016 dated 20th September, 2018 are similarly situated as that of the applicants in the case of R. Chandrasekaran.
55. As indicated earlier in R. Chandrasekaran (supra) Madras High Court had referred the issue to DoPT for reconsideration as contradictory circulars were issued. In the case of N. Gopinathan - OP CAT No.919 of 2013 the 139 OA No.210/2020 and OA No.18/2022 argument that in terms of Para 8.1 of MACP Scheme, grade pay of Rs.5400 in PB-2 and PB-3 should be treated as separate grade pays for the purpose of financial upgradation under MACP scheme was rejected. In the case of Neeru Dougall wife of Shri Ranjeev Dougall Vs. Union of India, OA NO.776/2022 dated 24th October, 2022, Chandigarh Bench of this Tribunal has held relying on Hari Ram (supra) that the grant of non-functional grade did not result in promotion as it did not involve any change in duties and continued to be a part of the same pay scale. It has held that case of the applicant is covered by para 6 of the MACP and not Para 8.1.
56. In the case of M.V.Mohanan Nair (supra), it has been held that MACP Scheme envisages merely placement in the immediate next higher grade pay. By perusal of the MACP Scheme, it is seen that the words used in the Scheme are "placement in the immediate next higher Grade Pay in the hierarchy of the recommended revised pay bands". The term "Grade Pay in the next promotional post"
is conspicuously absent in the entire body of the MACP Scheme. The argument of the respondents that the benefit 140 OA No.210/2020 and OA No.18/2022 of MACP Scheme is referrable to the promotional post, is de hors the MACP Scheme cannot be accepted.
57. From the authorities discussed above, it is seen that the Delhi High Court in the case of Hari Ram (supra) and Madras High Court in the case of S Balakrishnan (supra) have held that non-functional upgradation cannot be counted for upgradation in MACP.
58. However, in the case of Director, Directorate of Enforcement and another vs. K. Sudheesh Kumar, 2022 (3) SCC 649 relied upon by the learned senior counsel for the respondents, it has been held that:
"9. It is specifically observed and held by this Court in the aforesaid decision that MACP has nothing to do with the next promotional post and what the employee would be entitled would be the immediate next higher grade pay in the hierarchy of the recommended revised pay bands and grade pay as given in the CCS (Revised Pay) Rules, 2008. As per clause 8.1 of the MACP Scheme 'consequently upon the implementation of Sixth CPC's recommendations, grade pay of PB2 and PB3 would be Rs.5400. It specifically provides that the grade pay of Rs.5400 in PB2 and Rs.5400 in PB3 shall be treated as separate grade pays for the purpose of grant of upgradations under the MACP Scheme'.
Therefore, respondent Nos.1 &2 as PB2 shall be entitled to the next grade pay of Rs.5400 as per clause 8.1 and as per Section 1, Part A of the First Schedule of the CCS (Revised Pay) Rules, 2008. The High Court has allowed the grade pay of Rs.6600 by considering the next promotion post of Assistant Director i.e., Deputy Director which carries a grade pay of Rs.6600. However, the aforesaid interpretation would be contrary to the MACP Scheme.
141 OA No.210/2020 andOA No.18/2022
10. On considering the relevant clauses of the MACP Scheme, it appears that the MACP Scheme envisages placement in the immediate next higher grade pay in the hierarchy of the recommended revised pay bands and grade pay as given in Section 1, Part A of the First Schedule of the CCS (Revised Pay) Rules, 2008. Thus, the High Court has committed a grave error in allowing the grade pay of Rs.6600 the grade pay which was available to the next promotional post as Deputy Director. Respondent Nos.1 & 2 as per PB2 were entitled to the grade pay of Rs.5400 as PB 3 as per clause 8.1.
11. By the impugned judgment and order and while granting grade pay of Rs.6600 to respondent Nos.1 & 2 virtually, the High Court has modified the MACP Scheme which has been framed by the Government on the recommendations of the expert body like the pay commission and its recommendations for the MACP Scheme. As observed and held by this Court in the case of M.V. Mohanan Nair (supra) the ACP which is now superseded by MACP Scheme is a matter of Government policy and interfering with the recommendations of the expert body like the pay commission and its recommendations for the MACP Scheme would have serious impact on the public exchequer. It is further observed that the recommendations of the pay commission for the MACP Scheme have been accepted by the Government and implemented. It is further observed that therefore the High Court has no jurisdiction to interfere with the Government policies in the form of MACP Scheme which was after accepting the Sixth Central Pay Commission. In view of the above and for the reasons stated above and the binding decision of this Court in the case of M.V. Mohanan Nair (supra) with which we also agree, the impugned judgment and order passed by the High Court granting grade pay of Rs.6600 to respondent Nos.1& 2 is unsustainable and deserves to be quashed and set aside."
59. From the judgment of K. Sudheesh Kumar (supra), it is clear that promotional scale cannot be granted by grant of MACP. The Apex Court has held that granting of scale of Rs. 6600/- in PB-3 would amount to modifying the MACPS. 142 OA No.210/2020 and OA No.18/2022 What has to be granted is the next higher grade pay in the same pay band and not in the higher pay band.
60. Learned counsel for respondents placed reliance on the case of N.M.Raut (supra). In the case of N.M.Raut (supra), the facts were almost identical with the facts in the case at hand. Upon implementation of the CCS (Revised Pay) Rules, some of the respondents working as Pharmacist in the Ordnance Factories and the others working as Superintendent in the Central Board of Excise became entitled to non-functional upgradation on completion of 2 or 4 years of service respectively in PB-2 with grade pay of Rs.4200 and PB-3 with grade pay of Rs.5400 respectively. The Supreme Court dealt with the factual position in the case of Devendra Saxena who was one of the respondents in the Apex Court. He was appointed as an Inspector on 16th September, 1982 with pay scale of Rs.425-800 which was revised to Rs.5500-9000. He was granted first financial upgradation under MACP Scheme and was given promotional scale of Rs.6500-10500 with grade pay of Rs.4200. Pursuant to the Ministry's letter dated 21st April, 2004 he was moved to the higher grade pay of Rs.4800. 143 OA No.210/2020 and OA No.18/2022 Subsequently on 18th July, 2000 he was promoted to the post of Superintendent but his pay was not changed as he was already given promotional scale.
61. Upon implementation of the CCS (Revised Pay) Rules, the post of Superintendent carried two pay scales. The first pay scale was in PB-2 with grade pay of Rs.4800 and the second was in PB-3 with grade pay of Rs.5400. The grade pay of Rs.5400 was applicable after completion of 4 years of service in that post. As Devendra Saxena had already completed 4 years of service in the post of Superintendent, he was given PB-2 with grade pay of Rs.5400 with effect from 1st January, 2006. On 16th September, 2006 he completed 24 years of service. He was granted second financial upgradation under ACP scheme by giving him the promotional scale of Rs.8000-13,500 with grade pay of Rs.5400. In effect, he was given 3 financial upgradations in terms of grade pay in less than 30 years of service but was again granted a further upgradation on 16th September, 2012 upon completing 30 years in service by giving him grade pay of Rs.6600. Apex Court considered the relevant clauses of MACP Scheme and held thus:
144 OA No.210/2020 andOA No.18/2022
"12. It would be relevant to reproduce the relevant clauses of the MACPS, which read as under:
"1. There shall be three financial upgradations under the MACPS, counted from the direct entry grade on completion of 10, 20 and 30 years service respectively. Financial upgradation under the Scheme will be admissible whenever a person has spent 10 years continuously in the same grade-pay.
2. The MACPS envisages merely placement in the immediate next higher grade pay in the hierarchy of the recommended revised pay bands and grade pay as given in Section 1, Part-A of the first schedule of the CCS (Revised Pay) Rules, 2008. Thus, the grade pay at the time of financial upgradation under the MACPS can, in certain cases where regular promotion is not between two successive grades, be different than what is available at the time of regular promotion. ln such cases, the higher grade pay attached to the next promotion post in the hierarchy of the concerned cadre/organisation will be given only at the time of regular promotion.
xxx xxx xxx
5. Promotions earned/upgradation granted under the ACP Scheme in the past to those grades which now carry the same grade pay due to merger of pay scales/upgradations of posts recommended by the Sixth Pay Commission shall be ignored for the purpose of granting upgradations under Modified ACPS.
Illustration-1 The pre-revised hierarchy (in ascending order) in a particular organization was as under:- Rs.5000-8000, Rs.5500-9000 & Rs. 6500-10500.
(a) A Government servant who was recruited in the hierarchy in the pre-revised pay scale Rs. 5000-8000 and who did not get a promotion even after 25 years of service prior to 1.1.2006, in his case as on 1.1.2006 he would have got two financial upgradations under ACP to the next grades in the hierarchy of his organization, i.e., to the pre revised scales of Rs. 5500-9000 and Rs. 6500-
10500.
145 OA No.210/2020 andOA No.18/2022
(b) Another Government servant recruited in the same hierarchy in the pre-revised scale of Rs. 5000-8000 has also completed about 25 years of service, but he got two promotions to the next higher grades of Rs. 5500-9000 & Rs. 6500-10500 during this period.
In the case of both (a) and (b) above, the promotions/financial upgradations granted under ACP to the pre-revised scales of Rs. 5500-9000 and Rs. 6500- 10500 prior to 1.1.2006 will be ignored on account of merger of the pre revised scales of Rs. 5000- 8000, Rs. 5500-9000 and Rs. 6500-10500 recommended by the Sixth CPC. As per CCS (RP) Rules, both of them will be granted grade pay of Rs.4200 in the pay band PB-2. After the implementation of MACPS, two financial upgradations will be granted both in the case of (a) and
(b) above to the next higher grade pays of Rs. 4600 and Rs. 4800 in the pay band PB-2.
6. In the case of all the employees granted financial upgradations under ACPS till 01.01.2006, their revised pay will be fixed with reference to the pay scale granted to them under the ACPS.
6.1 xxx xxx xxx 6.2 In cases where financial upgradation had been granted to Government servants in the next higher scale in the hierarchy of their cadre as per the provisions of the ACP Scheme of August, 1999, but whereas as a result of the implementation of Sixth CPC's recommendations, the next higher post in the hierarchy of the cadre has been upgraded by granting a higher grade pay, the pay of such employees in the revised pay structure will be fixed with reference to the higher grade pay granted to the post. To illustrate, in the case of Jr. Engineer in CPWD, who was granted 1st ACP in his hierarchy to the grade of Asstt. Engineer in the pre-revised scale of Rs.6500-10500 corresponding to the revised grade pay of Rs.4200 in the pay band PB-2, he win now be granted grade pay of Rs4600 in the pay band PB-2 consequent upon upgradation of the post of Asstt. Enggs. In CPWD by granting them the grade pay of Rs.4600 in PB-2 as a result of Sixth CPC's recommendation. However, from the date of implementation of the MACPS, all the financial upgradations under the Scheme should be done strictly in accordance with the hierarchy of grade pays in pay bands as notified vide CCS (Revised Pay) Rules, 2008.
xxx xxx xxx 146 OA No.210/2020 and OA No.18/2022
9. 'Regular service' for the purposes of the MACPS shall commence from the date of joining of a post in direct entry grade on a regular basis either on direct recruitment basis or on absorption/re-employment basis. Service rendered on adhoc/contract basis before regular appointment on preappointment training shall not be taken into reckoning. However, past continuous regular service in another Government Department in a post carrying same grade pay prior to regular appointment in a new Department, without a break, shall also be counted towards qualifying regular service for the purposes of MACPS only (and not for the regular promotions). However, benefits under the MACPS in such cases shall not be considered till the satisfactory completion of the probation period in the new post. xxx xxx xxx
13. Existing time-bound promotion scheme, including in- situ promotion scheme, Staff' Car Driver Scheme or any other kind of promotion scheme existing for a particular category of employees in a Ministry/Department or its offices, may continue to be operational for the concerned category of employees if it is decided by the concerned administrative authorities to retain such Schemes, after necessary consultations or they may switch-over to the MACPS. However, these Schemes shall not run concurrently with the MACPS.
xxx xxx xxx
19. The MACPS contemplates merely placement on personal basis in the immediate higher Grade pay /grant of financial benefits only and shall not amount to actual/functional promotion of the employees concerned. Therefore, no reservation orders/roster shall apply to the MACPS, which shall extend its benefits uniformly to all eligible SC/ST employees also. However, the rules of reservation in promotion shall be ensured at the time of regular promotion. For this reason, it shall not be mandatory to associate members of SC/ST in the Screening Committee meant to consider cases for grant of financial upgradation under the Scheme.
20. Financial upgradation under the MACPS shall be purely personal to the employee and shall have no relevance to his seniority position. As such, there shall be no additional financial upgradation for the senior employees on the ground that the junior employee in the grade has got higher pay/grade pay under the MACPS. 147 OA No.210/2020 and OA No.18/2022
21. Pay drawn in the pay band and the grade pay allowed under the MACPS shall be taken as the basis for determining the terminal benefits in respect of the retiring employee.
xxx xxx xxx 28 Illustrations:
A. (i) If a Government servant (LDC) in PB-I in the Grade Pay of Rs.1900 gets his first regular promotion (UDC) in the PB-I in the Grade Pay of Rs.2400 on completion of 8 years of service and then continues in the same Grade Pay for further 10 years without any promotion then he would be eligible for 2nd financial upgradation under the MACPS in the PB-I in the Grade Pay of Rs.2800 after completion of 18 years (8+10 years).
(ii) In case he does not get any promotion thereafter, then he would get 3rd financial upgradation in the PB-II in Grade Pay of Rs.4200 on completion of further 10 years of service i.e. after 28 years (8+10+10).
(iii) However, if he gets 2nd promotion after 5 years of further service in the pay PB-II in the Grade Pay of Rs.4200 (Asstt. Grade/Grade "C") i.e. on completion of 23 years (8+10+5years) then he would get 3rd financial upgradation after completion of 30 years i.e. 10 years after the 2nd ACP in the PB-II in the Grade Pay of Rs.4600.
B. If a Government servant (LDC) in PB-I in the Grade Pay of Rs.1900 is granted 1st financial upgradation under the MACPS on completion of 10 years of service in the PB-l in the Grade Pay of Rs.2000 and 5 years later he gets 1st regular promotion (UDC) in PB-I in the Grade Pay of Rs.2400, the 2nd financial upgradation under MACPS (in the next Grade Pay w.r.t. Grade Pay held by Government servant) will be granted on completion of 20 years of service in PB-I in the Grade Pay of Rs.2800. On completion of 30 years of service, he will get 3rd ACP in the Grade Pay of Rs. 4200. However, if two promotions are earned before completion of 20 years, only 3rd financial upgradation would be admissible on completion of 10 years of service in Grade Pay from the date 2nd promotion or at 30th year of service, whichever is earlier. C. If a Government servant has been granted either two regular promotions or 2nd financial upgradation under the ACP Scheme of August, 1999 after completion of 24 years of regular service then only 3rd financial upgradation would be admissible to him under the 148 OA No.210/2020 and OA No.18/2022 MACPS on completion of 30 years of service provided that he has not earned third promotion in the hierarchy."
13. A careful reading of the aforesaid clauses/provisions reflects the objective purpose of the MACPS, that is, that an employee should not remain stagnant in the same pay scale/Grade Pay for periods of 10, 20 or 30 years. In such cases, the employee would be entitled to financial upgradation to the immediate next higher Grade Pay, as mentioned in Section 1, Part-A of the first Schedule to the CCS RP Rules. Emphasis in clause 1 is on the expression "Grade Pay". Clause 2, similarly, states that the benefit under the MACPS is available where the eligible employee has not got regular promotion. In such cases, he/she will be given financial upgradation. However, such financial upgradation is not the same as a pay-scale/Grade Pay, which is applicable to the next promotional post in the hierarchy of the concerned cadre/ organization.
14. Clause 5 states that the promotions earned/financial upgradations granted under the ACPS in the past shall be taken into account, but where there has been a merger of pay scales/upgradation of posts recommended by the Sixth CPC, they shall be ignored for the purpose of granting upgradation under the MACPS. This has been explained by given examples A and B, which we have quoted above. At this stage, we would like to clarify that clause 5 will not be applicable to the cases in question. This is not a case of merger of pay-scales or upgradation of posts. On the other hand, this is a case wherein non- functional higher Grade Pay has been awarded to employees on completion of a certain length of service in the lower pay-scale/Grade Pay. We would, therefore, reject the contention of the respondents that, on implementation of the CCS RP Rules, upgrading the pay of Pharmacists and Superintendents, post the period of two or four years, would only amount to re-fixation of pay or revision of pay, as incorrect and, in essence, a wrong understanding of the CCS RP Rules.
15. Clause 6.2 specifically states that, where financial upgradation has been granted to the next higher pay- scale/Grade Pay in the hierarchy in the cadre as per the provisions of the ACPS, but as a result of the implementation of the Sixth CPC by grant of higher pay- scale/Grade Pay, the pay of such employees has been revised, such benefit will be given to the said employees. However, from the date of implementation of the MACPS, all financial upgradations would be done under the 149 OA No.210/2020 and OA No.18/2022 MACPS strictly in accordance with the hierarchy of the Grade Pay in the Pay Band, as notified vide CCS RP Rules. "Regular service" for the purpose of MACPS, commences from the date of joining the post in the direct entry grade on a regular service basis either on a direct recruitment basis or on an absorption/re-employment basis.
16. Clause 13 of the MACPS states that any time-bound promotion scheme, including in-situ promotion scheme, which is in force, may continue to be in operation for the concerned category of employees if it is decided by the concerned administrative authorities to retain such schemes. However, such schemes cannot run concurrently with the MACPS. The objective is clear. An incumbent eligible Government employee should not take the benefit of both - the timebound promotion scheme or in-situ promotion scheme as well as the benefit of financial upgradation under the MACPS. We have specifically referred to clause 13 for, in our opinion, the financial upgradation which is granted, after two or four years of service, to Pharmacists or Superintendents, would indicate that they availed financial upgradation. In their cases, because of service conditions, the Government had thought it proper to grant them such financial upgradation after they completed two or four years of service in the lower pay-scale/Grade Pay. It is not the intention of the Government to ignore the said upgradation under the CCS RP Rules. If we do so, we would be granting them additional benefits beyond what was envisaged and stated in the MACPS. The Revised Pay Rules, including a grant of financial benefits, and the MACPS are not two watertight or separate compartments, each conferring independent benefits without reference to the other. Grant of financial upgradations as well as promotions are to be duly accounted for and taken into consideration in the MACPS.
17. Clauses 19 and 20 specify that the financial upgradation is purely personal and has no relevance to the seniority position. Grade Pay/grant of financial benefits shall not amount to actual or functional promotion of the employees concerned. Roster point etc. will not be applicable.
18. Clause 21 states that the pay drawn in the Pay Band and Grade Pay allowed under the MACPS shall be taken as the basis for determining the terminal benefits in respect of the retiring employees.
150 OA No.210/2020 andOA No.18/2022
19. The illustrations in Clause 28 clearly affirm the view we have taken and are in accord with what we have stated above.
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 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 impugned judgments. 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."
62. From this judgment of the Apex Court it is clear that the issue involved in the case of N.M. Raut (supra) was whether non-functional upgradation forms part of the pay structure. The argument that granting non-financial upgradation would amount to refixation of pay or revision 151 OA No.210/2020 and OA No.18/2022 of pay has been rejected by the Apex Court. In the case at hand also, the argument of the applicants is that Non- functional upgradation is a part of the pay structure. This argument has been rejected by the Supreme Court in Para 14 of the judgment in the case of N.M. Raut (supra).
63. Now the question is about the legality of clause 8.1 of MACP scheme. Para 8.1 of MACP Scheme has been quoted hereinabove. It says that consequent upon implementation of 6th CPC recommendations, grade pay of Rs.5400 is now in two pay bands, i.e. in PB-2 and PB-3, the grade of Rs.5400 in PB-2 and Rs.5400 in PB-3 shall be treated as separate grade pays for the purpose of grant of upgradations in MACP Scheme. Question No.16, which is also under challenge, reads thus:
Point of doubt Clarification
16. Whether "Non-functional Scale' of Yes, in terms of para
Rs.8000-13500 (revised to grade pay of 8.1 of Annexure-1 of
Rs.5400 in PB-3) would be viewed as MACPS dated
one financial upgradation for the 19.05.2009
purpose of MACPS.
64. The principal challenge to this para is that para 4(1)(iii) of Government Resolution extracted above 152 OA No.210/2020 and OA No.18/2022 contemplates that grade pay shall change at the time of financial upgradation under the scheme. The argument of learned counsel for the applicants is that Part A of the Government Resolution gives the details of present scale, revised pay scales recommended by 6th CPC and revised pay structure. He submitted that serial number 10 to 13 have been merged and the grade pay remains same up to Level 13, i.e. Rs.4200. He further submitted that GP of Rs. 5400 starts from Level S-15 in PB-2 Rs.9300-34,800 and it continues up to level S-18 in PB- 3 Rs.15,600-39,100. He submitted that if the interpretation of the respondents is accepted in that case there will be no financial upgradation till level S-17and GP Rs. 6600 starts from level S-18 in PB-
3. There will be no change in grade pay after 20 years of completion of service. This cannot be the intent behind framing para 4(1)(iii) of the Government Resolution. According to him, the grade pay must change at the time of financial upgradation as per para 4(1)(iii) of the Government Resolution dated 29th August 2008. Para 8.1 has totally changed the intent of Para 4.3 of the Resolution. 153 OA No.210/2020 and OA No.18/2022
65. He submitted that DoP&T circular cannot change the scope of Government Resolution. He placed reliance on the case of Pankaj Kumar (supra) in which it is held that a Government notification being a delegated legislation has a force of statute when an incumbent was permitted to opt for revision of pay at higher grade of pay on promotion, within a certain period of time and that promotion occurs in respect of the petitioners, there is no reason to deny the petitioners option on the ground of a subsequent Finance Department Notification.
66. He also placed reliance on the case of State of Karnataka vs H. Ganesh Kamath and others, (1983) 2 SCC 40 in which it is held that the conferment of rule making power by an act does not enable the rule making authority to make a rule which travels beyond the scope of enabling act or which is inconsistent there with or repugnant therewith He submitted that para 8.1 of the MACP Scheme is repugnant to Para 4.3 of the Resolution. He further submitted that if language of the statute is clear and susceptible to only one meaning it must be given effect 154 OA No.210/2020 and OA No.18/2022 to irrespective of the consequences. For this purpose, he placed reliance on the case of Nelson Motis (supra).
67. It is to be seen whether Para 8.1 of MACP Scheme had changed the wordings of Para 4.3 of the Government Resolution.
68. As indicated earlier, the object behind introduction of ACP Scheme and MACP Scheme was to deal with the problem of stagnation and hardship faced by the employees due to lack of adequate promotional avenues. For this very purpose, 6th CPC introduced Non-functional Upgradation. In the case of Union of India and Ors. versus Sri Harananda and Ors, Civil Appeal No. 1474/2019 (Supreme Court), it has been held that the purpose of granting non-functional upgradation was to give relief to Group 'A' officers facing the problem of stagnation as fall back option when regular promotions do not come into various factors. Thus, the object of non-functional upgradation was to offset the problem of stagnation.
69. In the case of N.M. Raut (supra), the key issue revolved around whether non-functional upgradations granted to certain categories of employees should be 155 OA No.210/2020 and OA No.18/2022 counted towards the three financial upgradations allowed under the MACPS. The key distinction included the number of financial upgradations and the criteria for eligibility. After considering the decisions in the case of M.V.Mohanan Nair (supra), Union of India v. R.K. Sharma and Others, (2021) 5 SCC 579, K. Sudheesh Kumar and others (supra) and Union of India and Others v. Ex.HC/GD Virendra Singh, (2022) SCC OnLine SC 1058, the Apex Court held that the MACPS is to be interpreted based on the grade pay hierarchy specified in the CCS (Revised Pay) Rules, rather than the promotional hierarchy of the employee's cadre.
70. In the case of M.V.Mohanan Nair (supra), the Apex Court held that the financial upgradations are to the next higher grade pay in the recommended revised pay band. In the case of N.M. Raut (supra), the Supreme Court in para 16 held that because of service conditions, the Government had thought it proper to grant them such financial upgradation after they completed two or four years of service in the lower pay scale/ Grade Pay. It further held that it is not the intention of the Government to ignore the 156 OA No.210/2020 and OA No.18/2022 said upgradation under the CCS Revised Pay Rules. It further held that if it is done so, it would be amounting to granting the employees additional benefits beyond what was envisaged and stated in the MACPS. The Revised Pay Rules, including a grant of financial benefits, and the MACPS are not two watertight or separate compartments, each conferring independent benefits without reference to the other. Grant of financial upgradations as well as promotions are to be duly accounted for and taken into consideration in the MACPS.
70.1 In para 20, the Apex Court held that 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 language employed as well as the examples/illustrations which have been given. It further held that 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 157 OA No.210/2020 and OA No.18/2022 and reason to re-write or ignore the expressed language of the MACPS and the intent and purpose behind the scheme.
71. The Apex Court further held in para 21 that the financial upgradations under the CCS RP (Revised Pay) 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.
72. These observations of the Apex Court clearly show that any kind of upgradation shall be a part of MACP. Para 8.1 does not say anything different than what the Apex Court has propounded. Rather, it is in tune with the observations recorded in the case of N.M.Raut (supra). Para 8.1 says that the grade pay of Rs. 5400 in PB-2 and PB-3 shall be treated as separate grade pay for the purpose of MACP. It has also ruled that upgradation cannot be a part of the pay structure. In these circumstances, the contentions of the applicants in this respect deserve to be rejected.
158 OA No.210/2020 andOA No.18/2022
73. It is true that para 8.1 of the MACPS was not before the Supreme Court and in para 26, Supreme Court has observed that it has not commented on the legality of para 8.1 of MACPS pending in any litigation.
74. What para 8.1 says is that upgradation in PB-2 and PB-3 shall be treated as upgradation for the purpose of MACP. The same issue has been dealt with by the Supreme Court after considering the entire scheme of MACP although without specific reference to para 8.1 of the MACPS. Para 8.1 states the legal position as explained in the case of N.M.Raut (supra).
75. The applicant has reproduced in para 4.15 of the OA, the relevant corresponding scales as per Section 1, Part A of the first schedule of the CCS (Revised Pay) Rules, 2008 as under:-
5th Pay Commission 6th Pay Commission
5TH PAY PAY SCALE PAY BAND PAY BAND GRADE PAY
GRADE RANGE
S-14 7500-250- PB-2 9300-34800 4800
12000
S-15 8000-275- PB-2 9300-34800 5400
13500
159 OA No.210/2020 and
OA No.18/2022
New SCALE 8000-275- PB-3 15600-39100 5400
13500 (Group
A Entry)
S-16 9000 PB-3 15600-39100 5400
S-17 9000-275- PB-3 15600-39100 5400
9550
S-18 10325-325- PB-3 15600-39100 6600
10975
S-19 10000-325- PB-3 15600-39100 6600
15200
S-20 10650-325- PB-3 15600-39100 6600
15850
S-21 12000-375- PB-3 15600-39100 7600
16500
S-22 12750-375- PB-3 15600-39100 7600
16500
S-23 12000-375- PB-3 15600-39100 7600
18000
76. From this chart, it is seen that in Level 8 in PB-2 in scale of Rs. 9300-34800, GP is 5400. In PB-3 for the scale of Rs. 15600-39100, GP is 5400.This indicates that after PB-2, there is rise in pay scale to 15600-39100 in PB-3. In the case of A. Praveen Kumar s/o Late A. Choykutty versus Union of India & Ors in OA No.180/00005/2016 dated 06th day of April, 2017 (CAT, Ernakulam Bench), it has been held thus:-
160 OA No.210/2020 andOA No.18/2022
" As per MACP Scheme Clause 8.1 the Grade Pay of Rs.5400/- in two Pay bands viz. PB2 and PB3 will be treated as separate Grade Pays for the purpose of MACP upgradation. The benefit to applicants, GP being the same, is in moving from PB2 Rs.9300-34800 to PB3 Rs.15600-39100. Hence a financial benefit is already inbuilt in the scale of the higher pay band, treating the GP of Rs.5400/- in PB2 and PB3 as distinct and separate grade pays for the purpose of MACP upgradation. Rule 8.1 of Annexure-I of MACP Scheme order dated 19.5.2009 holds, and any further or additional interpretation is not necessitated."
77. This shows that there is enhancement in the salary. A financial benefit is already inbuilt in the scale of the higher pay band. Therefore, there is no force in the contention of the applicants that there cannot be any upgradation if grade pay of Rs.5400/- is treated as part of MACP and that there cannot be upgradation from Rs.5400/- to 5400/-. As held in M.V.Mohanan Nair (supra), K. Sudheesh Kumar (supra) and N.M. Raut (supra), the higher grade pay should be in the same pay band and not in higher pay band or higher promotional post. If it is done so, they would be getting additional benefit i.e. grade pay of Rs. 5400 and also the upgradation in higher pay band i.e. PB-3 for the scale of 15600-39100, Grade Pay 6600 which is impermissible as held by the Supreme Court in the aforesaid decisions.
161 OA No.210/2020 andOA No.18/2022
78. Another argument advanced is that Ministry of Finance has no power to alter the Government Resolution dated 29th August, 2008. It is true that Ministry of Finance being a lower authority cannot alter or amend the Government Resolution dated 29th August, 2008. The question is whether para 8.1 of the MACP has altered para 4.1(iii) of the Government Resolution. The said para states that the Grade Pay shall change at the time of financial upgradation under the scheme of MACP. It was argued that in case the contentions of the respondents are accepted, there will not be any change in the upgradation under MACPS.
79. There is no substance in the arguments of learned counsel for the applicants. As indicated above, MACPS contemplates higher grade pay in the same pay band and not higher grade pay in the next pay band or in the promotional post. What para 8.1 states is that consequent upon the implementation of 6th CPC's recommendations, grade pay of Rs. 5400 is now in two pay bands viz., PB-2 and PB-3. The grade pay of Rs. 5400 in PB-2 and Rs. 5400 in PB-3 shall be treated as separate grade pays for the 162 OA No.210/2020 and OA No.18/2022 purpose of grant of upgradations under MACP Scheme. The words "grade pay of Rs. 5400 in PB-2 and Rs. 5400 in PB-3 shall be treated as separate grade pays for the purpose of grant of upgradations under MACP Scheme" are the centre of controversy. These words do not change the scope of para 4.1(iii) of the Government Resolution dated 29 th August, 2008. Para 8.1 simply treats grade pay of Rs. 5400 in PB-2 and Rs. 5400 in PB-3 as separate grade pays for the purpose of upgradations under MACP Scheme. As indicated earlier, in the case of N.M. Raut (supra), Supreme Court has held that non-functional and other upgradations shall be treated as part of MACPS. Therefore, these words do not in any way affect the operation of para 4.1(iii) of MACPS.
80. It was further argued that vide letter dated 02nd January, 2023, the respondents have clarified that grant of NFU to Superintendents is delinked with promotion. The said letter reads as under:-
"To, The Commissioner, CGST Ghaziabad, CGO Complex-2, Kamla Nehru Nagar, Ghaziabad - 201 002 163 OA No.210/2020 and OA No.18/2022 Subject:-Withholding of Payment of Gratuity and erroneous fixation of Pension and Gratuity - Case of Shri Vinod Kumar Sharma - Superintendent (Retd), Commissionerate Ghaziabad
- reg.
Sir,
Please refer to your office letter
C.No.II(22)34/Accounts/Pension/VKS/GZB/20-21/2773 dated
31.10.2022 wherein it is stated that Sh. Vinod Kumar Sharma is not eligible for grant of NFU in Grade pay of Rs.5400/- in PB-II as he has already been granted 3 financial upgradations.
2. It is submitted that Board vide letter dated 10.08.2017 has clarified that grant of NFU to Superintendents in the Grade Pay of Rs.5400/- in PB-2(now level 9) after four years of regular service in the Grade pay of Rs.4800/- is not linked with number of promotions given earlier. Hence, Shir V.K. Sharma is eligible for NFU, despite the fact that he has already been granted three promotions/financial upgradations. However, his case to be considered for grant of NFU if he has completed 4 years regular service in the grade pay of Rs.4800/-
3. This has the approval of the Competent Authority.
Yours faithfully, Sd/-
(Avneesh Pratap Singh) Under Secretary to the Government of India"
81. It was argued that the non-functional upgradation has been delinked with promotion and Shri V.K. Sharma has been made eligible for non-functional upgradation. It is the contention of the respondents that grade pay is not 164 OA No.210/2020 and OA No.18/2022 linked with promotions. But this letter is contrary to what the respondents have alleged in their reply.
82. This submission cannot be accepted. On perusal of this letter what is noticed is that grant of non-functional upgradation is not connected with the promotions given earlier. Even if any employee has received promotion earlier, and he has served in grade pay of Rs. 4800 for four years, in that case also, he is entitled to non-functional upgradation. As per 6th CPC, non-functional upgradation is granted when a government servant has spent four years regular service in grade pay of Rs. 4800. It has no connection with the promotions earlier earned. Therefore, the submissions made by the respondents in their reply are not contrary to the letter dated 02nd January, 2023.
83. For the aforesaid reasons, no substance is found in both the OAs. In this view of the matter, points raised in para 19 of this judgment are answered as under:-
(i) MACP can be granted in the same Grade Pay i.e. from Grade Pay of Rs. 5400/- to Grade Pay of Rs. 5400/-.
(ii) Grant of non-functional grade has to be treated as financial upgradation under the MACP Scheme.165 OA No.210/2020 and OA No.18/2022
(iii) Para 8.1 of MACPS and FAQ No. 16 issued by DoPT is legal and proper.
(iv) DoPT OM has not dislodged policy decision of the Government.
(v) Persons receiving three promotions /MACP leading to their placement in GP of Rs.4800/- and subsequently, granted Non-Functional Grade of Rs. 5400/- can be stated to have received four promotions /financial upgradation.
84. To conclude, for the forgoing reasons, both the OAs have no substance. Hence, both the OA Nos. 210/2020 and 18/2022 are dismissed with no order as to costs.
85. Pending MAs, if any, stand closed.
(Santosh Mehra) (M.G.Sewlikar)
Member (A) Member (J)
'sd'
Sunita
Digitally signed by Sunita Dutt
DN: C=IN, O=Personal, T=8895, OID.2.5.4.65= 1f757d2a40f14493a01379dd12b26c68, Phone= f725f69527d0bd5de6796dc2b9018c93ad3f1f51d1ed688256e5ff8c5 29bbda4, PostalCode=110089, S=Delhi, SERIALNUMBER= 2bdd79be8aca23c53c876d55428617a4c8cc90ccfe14b22f74ffb7893 6ff8f7b, CN=Sunita Dutt Dutt Reason: I am the author of this document Location:
Date: 2025.06.25 17:00:14+05'30' Foxit PDF Reader Version: 2024.3.0