Kerala High Court
Dileepkumar R vs Union Of India on 11 February, 2025
Author: Amit Rawal
Bench: Amit Rawal
2025:KER:20168
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR.JUSTICE K. V. JAYAKUMAR
TUESDAY, THE 11TH DAY OF FEBRUARY 2025 / 22ND MAGHA, 1946
OP (CAT) NO. 157 OF 2019
AGAINST THE ORDER DATED 12.04.2019 IN OA NO.916 OF 2016 OF
CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH
PETITIONER/APPLICANT:
DILEEPKUMAR R, AGED 60 YEARS
S/O. RAMAKRISHNAN K. K.,
SUPERINTENDENT OF CENTRAL EXCISE, CENTRAL EXCISE
DIVISIONAL OFFICE, V-PUBLISHERS BUILIDING,
SREENIVASA IYER ROAD, KOTTAYAM - 686 001,
RETIRED AS ASSISTANT COMMISSIONER OF CENTRAL TAX AND
CENTRAL EXCISE, PATHANAMTHITTA DIVISION,
PATHANAMTHITTA, PIN - 689 645),
RESIDING AT PARAPPATTIL HOUSE, NELLICKAL,
KUZHIMATTOM P.O., KOTTAYAM DISTRICT, PIN - 686 533,
MOB - 9495481173.
BY ADVS.
S.P.ARAVINDAKSHAN PILLAY
SMT.N.SANTHA
SRI.V.VARGHESE
SRI.PETER JOSE CHRISTO
SRI.S.A.ANAND
SMT.K.N.REMYA
SMT.L.ANNAPOORNA
SHRI.VISHNU V.K.
KUM.ABHIRAMI K. UDAY
OP(CAT) 157/2019
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RESPONDENTS/RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY, MINISTRY OF PERSONNEL,
PUBLIC GRIEVANCES AND PENSIONS,
DEPARTMENT OF PERSONNEL AND TRAINING
(ESTABLISHMENT D), NORTH BLOCK, NEW DELHI - 110 001.
2 THE SECRETARY
DEPARTMENT OF EXPENDITURE,
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.
3 THE CHAIRMAN,
CENTRAL BOARD OF EXCISE AND CUSTOMS,
(NOW KNOWN AS CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMS), NORTH BLOCK, NEW DELHI - 110 001.
4 THE COMMISSIONER OF CENTRAL EXCISE,
(NOW KNOWN AS COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE), COCHIN COMMISSIONERATE, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682 011.
OTHER PRESENT:
Sri.TC.Krishna (DSGI in charge)
THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 11.02.2025, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(CAT) 157/2019
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JUDGMENT
K. V. JAYAKUMAR, J Feeling aggrieved by the order of the Central Administrative Tribunal in O.A.No.916/2016 dated 12.04.2019, the applicant preferred this OP(CAT). As per the impugned order, the Central Administrative Tribunal has rejected the following claim of the petitioner/applicant.
"8.1 This Honourable Tribunal may be pleased to declare that the provisions of para 8.1 of Annexure-I to the OM No.35034/3/2008-Estt (D) dated 19.05.2009 is not applicable in the case of the applicant and he is eligible for the 3rd financial upgradation in Grade Pay of Rs: 6600 in P.B-3 as per the MACP Scheme and direct the Respondents to grant and disburse to the applicant the financial benefits within a reasonable period as decided by the Hon'ble Tribunal.
8.2 This Honourable Tribunal may be pleased to declare that the Grade Pay of Rs:5400 in P.B-2 granted under the C.C.S (R.P) Rules to the Superintendents of Central Excise on completion of four year service is not a financial upgradation falling under the purview of the MACP Scheme."
2. The facts necessary for disposal of this OP(CAT) in brief are as follows:
The petitioner, P. Dileepkumar, joined the service as Inspector of Central Excise. He was granted first and second financial upgradations with effect from 09.08.1999 and 22.06.2008. Later, he was promoted to OP(CAT) 157/2019 4 2025:KER:20168 the post of Superintendent of Central Excise with effect from 24.09.2002 and as the upgradation benefits were already given under the Assured Career Progression (ACP) Scheme, he was not eligible for any benefits at the time of promotion.
3. The petitioner/applicant was granted the Grade Pay of Rs.5400/- in PB-2 of Rs.9300-34800/- with effect from 24.09.2006 on completion of four years of service as Superintendent. The case of the applicant is that, he is entitled to third Modified Assured Career Progression (MACP) since he was not granted any further promotion. The petitioner submitted Annexure-A10 representation claiming third MACP, but the same was denied to him.
4. The stand of the respondents before the Tribunal and before us is that the petitioner was granted first and second financial upgradations under the ACP Scheme with effect from 09.08.1999 and 22.06.2008 respectively. Thereafter, he was promoted as Superintendent of Central Excise with effect from 24.09.2002 and granted Grade Pay of Rs.5400/- in PB-2 of Rs.9300-34800/- with effect from 24.09.2006 on completion of four years of service as Superintendent.
5. The Tribunal, noticing the rival contentions of the parties, rejected the claim of the petitioner in the following manner:
OP(CAT) 157/2019 5 2025:KER:20168
"6. Grade Pay of Rs.5400/- is given to Superintendents of Central Excise, on completion of their 4 years' service in PB-2 with Grade Pay of Rs.4800/-. Applicant joined the service as Inspector 22.06.1984 and he was granted 1st ACP benefits in the grade of Superintendent i.e. PB-2 Rs. 9,300-34,800/-plus Grade Pay of Rs. 4,800/-, Later he was promoted as Superintendent of Central Excise w.e.f. 24.9.2002. Since the applicant was already granted 1 st financial upgradation under ACP scheme he was not eligible for any benefits at the time of promotion. However, on completion of four years service as Superintendent applicant was granted non- functional upgradation in PB-2 Rs. 9,300-34,800/- plus Grade Pay of Rs. 5,400/- w.e.f. 24.09.2006. The applicant was granted 2nd financial upgradation under the ACP scheme w.e.f. 22.06.2008 on completion of 24 years of service in PB-3 Rs. 15600-39100/-with Grade Pay of Rs. 5,400/-. Therefore, the applicant has been granted three financial upgradations as stated above. The respondents contend that the placement of the applicant in the Grade Pay of Rs.5400/- in Pay Band 2 under NFG (non- functional upgradation) has to be treated as a separate Grade Pay for the purpose of grant of upgradation under the MACP Scheme.
7. Financial upgradations under the schemes of ACP and MACP are policy decisions of the Government of India and they are to be implemented strictly in terms of the schemes. Any interpretation inconsistent with the scheme cannot be acceded to. Paragraph 8.1 of the MACP scheme as quoted above which in unambiguous terms state that Grade Pay of Rs.5400/- in PB-2 and the Grade Pay of Rs.5400 in PB-3 are to be treated as separate Grade Pays for the purpose of grant of financial upgradation under the MACP Scheme. In the 6th CPC revised pay structure after completion of 4 years of service in the PB-2 with Grade Pay of Rs. 4,800/- a higher Grade Pay of Rs.5400/- is granted in Pay Band-2 itself. As per para 8.1 of the MACP scheme such placement in higher OP(CAT) 157/2019 6 2025:KER:20168 Grade Pay has to be treated as a separate Grade Pay for the purpose of MACP Scheme. Therefore, the applicant had already undergone 3 financial upgradations. Hence now the applicant cannot be considered for the 3rd financial upgradation as it would be contrary to the MACP Scheme. Ignoring the granting of non-functional Grade Pay of Rs.5400/- in PB-2 for the purpose of MACP is not in accordance with the government policy and hence is not correct."
6. The learned counsel for the respondents/Union of India supported the order of the Central Administrative Tribunal.
According to Adv.T.V.Vinu, learned Central Government Counsel, no interference is warranted in this matter invoking the powers under Article 227 of the Constitution of India.
7. Per contra, learned counsel for the petitioner submitted that the Central Administrative Tribunal went wrong in rejecting the benefit of third MACP.
8. We have heard the rival contentions of the parties and appraised the paper book.
9. The learned counsel for the respondents submitted that the issue involved in this case is already been covered in favour of the Union of India in SLP(C) No.8015/2022 dated 12.12.2024 [Union of India v. N M Raut & Ors]. The relevant paragraphs of the said judgment are extracted hereunder:
OP(CAT) 157/2019 7 2025:KER:20168 "11. In order to appreciate the controversy, we would refer to the factual position in the case of Devendra Saxena, one of the respondents before us:
o He was appointed as an Inspector in the service on 16.09.1982. At the time of induction, his pay scale was ₹425-800, which was revised over time to 5500-9000.
o In 1999, he was granted the first financial upgradation under the ACPS and he was given the promotional post scale of ₹6500- 10500 with Grade Pay of 4200.
o Pursuant to the Ministry's letter dated 21.04.2004, he was then moved to the higher Grade Pay of ₹4800. Subsequently, on 18.07.2000, he was promoted to Superintendent, but his pay was not changed as he was already given the promotional scale of pay due to the upgradation under the ACPS, a year earlier.
o Upon implementation of the CCS RP Rules, the post of Superintendent carried two pay scales. The first pay scale was in PB-2 with Grade Pay of 4800 and the second was PB-2 with Grade Pay of ₹5400. The Grade Pay of 5400 was applicable after four years of service in that post. As Devendra Saxena had already completed four years of service in the post of Superintendent, he was given PB-2 with Grade Pay of ₹5400 w.e.f. 01.01.2006.
o Thereafter, on 16.09.2006, as he completed 24 years of service, he was granted his second financial upgradation under the ACPS by giving him the promotional post scale of 3000-13500 in PB-3 with Grade Pay of 5400.
o In effect, he was given three financial upgradations in terms of Grade Pay in less than 30 years of service but was again granted a further upgradation on 16.09.2012, upon completing 30 years in service, by giving him the Grade Pay of ₹6600. This was clearly erroneous.
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 OP(CAT) 157/2019 8 2025:KER:20168 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. In 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: -
₹5000-8000, ₹5500-9000 & ₹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, Le., to the pre-revised scales of Rs.
5500-9000 and Rs. 6500-10500.
(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.
OP(CAT) 157/2019 9 2025:KER:20168 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
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 pre- appointment training shall not be taken into reckoning. However, continuous past 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 such retain Schemes, after necessary consultations or they may switch-over to the MACPS. However, these Schemes shall not run concurrently with the MACPS.
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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.
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:
(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-ll 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 1 st financial upgradation under the MACPS on completion of 18 years of service in the PB-1 in the Grade Pay of Rs.2000 and 5 years later he gets 1 st 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 OP(CAT) 157/2019 11 2025:KER:20168 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 3 rd 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 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 expression "Grade Pay". Rules. Emphasis in clause 1 is on the benefit under the MACPS is available where the eligible employee Clause 2, similarly, states that the 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 OP(CAT) 157/2019 12 2025:KER:20168 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 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 time-bound 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 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."
9. In Raut's case (supra), the Hon'ble Apex Court made it clear that, an employee should not take the benefit of both time bound promotion scheme or institute promotional scheme as well as the benefit of financial upgradations under the MACP. OP(CAT) 157/2019 13 2025:KER:20168
10. The issue involved in the instant case is squarely covered in Raut's case (supra) and is no longer res integra. In view of the judgment of the Supreme Court in Raut's case (supra), we are of the view that, OP(CAT) is liable to be dismissed.
Therefore, OP(CAT) No.157/2019 fails and it stands dismissed.
Sd/-
AMIT RAWAL JUDGE Sd/-
K. V. JAYAKUMAR JUDGE Sbna/ OP(CAT) 157/2019 14 2025:KER:20168 APPENDIX OF OP (CAT) 157/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE O.A.NO.180/00916/2016 BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH.
EXHIBIT P1(A1) TRUE COPY OF THE MINUTES OF THE MEETING OF THE SCREENING COMMITTEE HELD ON 20.9.2016 FOR CONSIDERING OFFICERS OF THE CENTRAL EXCISE AND CUSTOMS COMMISSIONERATE, COCHIN FOR GRANT OF FINANCIAL UPGRADATION UNDER MACPS.
Exhibit P2(R1) TRUE COPY OF THE DOP&T LETTER DATED 26.07.2010.
Exhibit P2(R2) TRUE COPY OF THE CENTRAL BOARD OF EXCISE & CUSTOMS LETTER F.NO.A23011/25/2015-AD II A DATED 20.06.2016.
Exhibit P2(R4) TRUE COPY OF THE CBEC LETTER F.NO.A23011/15/2015-AD.IIA DTD 26.05.2015. Exhibit P3(R3) TRUE COPY OF THE DY.NO.1078183 CR.15 DATED 06.05.2018 OF THE DOP&T. EXHIBIT P1(A2) TRUE COPY OF LETTER F.NO.23011/25/2015-AD.IIA DATED 20.6.2016 OF THE DEPUTY SECRETARY, C.B.E.C. Exhibit P3(A14) ORDER DATED 27.11.2012 OF THE HON'BLE SUPREME COURT OF INDIA IN THE CASE UNION OF INDIA & ORS VS.N.R.PARMAR & ORS (CIVIL APPEAL NOS.7514-7515 OF 2005).
Exhibit P3(A15) M.NO.AB.14017/64/2008-ESTT.(RR) DATED 24.04.2009 OF THE DEPARTMENT OF PERSONAL AND TRAINING.
Exhibit P3(A16) C.B.EC'S OFFICE ORDER 45/2017 DATED 17.03.2017 AND OFFICER ORDER NO.49/2017 DATED 27.03.2017 GRANTING "NON-FUNCTIONAL UP- GRADATION".
Exhibit P3(A17) C.B.EC'S LETTER F.NO.A.26017/219/2016-AD.II.A DATED 10.04.2017.
EXHIBIT P1(A3) TRUE COPY OF THE OFFICE MEMORANDUM NO.35034/3/2008-EST(D) DATED 19.5.2009 OF MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS.
Exhibit P5 TRUE COPY OF THE FINAL ORDER DATED 12.04.2019 IN O.A.NO. 180/00916/2016 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. OP(CAT) 157/2019 15 2025:KER:20168 EXHIBIT P4 TRUE COPY OF THE REJOINDER FILED BY THE PETITIONER TO EXT.P2.
EXHIBIT R1(A) TRUE COPY OF THE LETTER F.NO.A-23011/25/2015- AD ILA, DATED 20/06/2016 ISSUED BY THE CBEC, ENCLOSING FAQ ON MACP SCHEME PUBLISHED BY DOP & T. EXHIBIT P1(A4) TRUE COPY OF THE FREQUENTLY ASKED QUESTIONS (FAQS) ON MACP.
EXHIBIT P1(A5) TRUE COPY OF THE ORDER OF THE HON'BLE HIGH COURT OF DELHI IN THE CASE OF UNION OF INDIA & ORS VS. BRAHMA DEO (WPC 1255/2012 CM & P NO>2727/2012 DATED 5.3.2012.
EXHIBIT P1(A6) TRUE COPY OF THE RELEVANT EXTRACT OF CCS (REVISED PAY) RULES, 2008.
EXHIBIT P1(A7) TRUE COPY OF HISTORY OF SERVICE OF THE APPLICANT.
EXHIBIT P1(A8) TRUE COPY OF THE DY.NO.1078183.CR.15.
[F.NO.A-23011/25/2015-AD.II OF D/O REVENUE] DATED 6.5.2015 OF THE DOP & T. EXHIBIT P1(A9) TRUE COPY OF THE LETTER C.NO.II/39/7/2014- ESTT DATED 1.6.2015 OF THE ASST. COMMISSIONER (P&V), OFIFCE OF THE COMMISSIONER OF CENTRAL EXCISE, COCHIN FORWARDING LETTER F.NO:A-23011/25/2015-ADIA DATED 26.5.2015 OF THE C.B.E.C. EXHIBIT P1(A10) TRUE COPY OF THE LETTER C.NO.II/3/1/2014-CONF DATED 18.2.2015 OF TEH ASTT: COMMISSIONER (P&V), COCHIN COMMISSIONERATE.
EXHIBIT P1(A11) TRUE COY OF LETTER F.NO:23011/29/2010-AD.IIA DATED 20.5.2011 OF THE UNDER SECRETARY, C.B.E.C. EXHIBTI P1(A12) TRUE COPY OF DY.NO.1107004/2015/CR.
[F.NO.A-23011/25/2015-AD.II OF D/O. REVENUE] DATED 16.9.2015 OF THE DOP&T. EXHIBHIT P1(A13) TRUE COPY OF MOF (DEPT OF EXPR) I.D.NO.78097/2016/E.III(A) DATED 8.3.2016. EXHIBIT P2: TRUE COPY OF THE REPLY STATEMENT IN EXT.P1 FILED BY THE RESPONDENTS.
EXHIBIT P3 TRUE COPY OF THE REJOINDER FILED BY THE PETITIONER TO EXT.P2.
EXHIBIT R1(B) TRUE COPY OF THE CIRCULAR
F.NO.A-23011/29/2010-AD.11 A, DATED
20/05/2011 ISSUED BY THE CBEC.
EXHIBIT R1(C) TRUE COPY OF CBEC'S LETTER
F.NO.A-23011/29/2010-AD.11A DATED 04/06/2014.
OP(CAT) 157/2019
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EXHIBIT R1(D) TRUE COPY OF JUDGMENT DATED 08/12/2014 IN
WRIT PETITION NO.19024 OF 2014 TITLED
R.CHANDRASEKARAN VS.UOI & ORS, PASSED BY THEE HON'BLE HIGH COURT OF MADRAS.
EXHIBIT R1(E) TRUE COPY OF THE CBEC'S LETTER F.NO.A-23011/25/2015-AD.II.A, DATED 20/06/2016.
EXHIBIT R1(F) TRUE COPY OF THE LETTER, DATED 08/08/2016 ISSUED BY THE CHENNAI COMMISSIONERATE (LTU). EXHIBIT R1(G) TRUE COPY OF CLARIFICATION OF DOPT, DATED 21/07/2010.
EXHIBIT R1(H) TRUE COPY OF CBEC LETTER
F.NO.A-23011/25/2015-AD.II A, DATED
02/06/2016.
EXHIBIT R1(I) TRUE COPY OF LETTER F.NO.A-26017/58/2017-
AD.11 A. DATED 23/11/2017.
EXHIBIT R1(J) TRUE COPY OF LETTER F.NO.A-23011/58/2017-
AD.II A DATED
EXHIBIT R1(K) TRUE COPY OF THE LETTER F.NO.A-23011/93/2018-
AD.II A DATED 15/01/2019.
EXHIBIT R1(J) TRUE COPY OF THE DOP & TO.M.NO.18/03/2015-
ESTT., (PAY-I), DATED 02/03/2016.
Exhibit P3(R4) TRUE COPY OF THE CBEC LETTER
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Exhibit P3(R6) TRUE COPY OF THE DO&PT I.D.NOTE NO.1173060/2016/CR DATED 02.06.2016.