Central Administrative Tribunal - Jabalpur
Shri K P Rajan vs Revenue on 2 May, 2025
1 O.A.No.200/532/2024
CENTRAL ADMINISTRATIVE TRIBUNAL, JABALPUR BENCH
JABALPUR
Original Application No.200/532/2024
Jabalpur, this Friday, the 2nd day of May, 2025
HON'BLE SHRI JUSTICE AKHIL KUMAR SRIVASTAVA, JUDICIAL MEMBER
HON'BLE SMT. MALLIKA ARYA, ADMINISTRATIVE MEMBER
1. Shri K.P.Rajan S/o late Shri K S Parthasarathy Aged about 56
years Working as Superintendent, CGST Manik Bagh Palace,
Indore R/o 200 Bijli Nagar, Near Bengali Square, Indore 452016
2. Smt. Nanda Roy Aged about 5l yrs W/o Shri Kamal Roy Working
as Superintendent. CGST Dn.II, Jabalpur R/o MIG-2, 315,
HUDCO, Amdi Sector, BHILAI, Durg ((4) 490023
3. Shri Sunil Mahadeorao Barde S/o Shri Mahadeorao Barde Aged
about57yrs Working as Superintendent, CGST (Audit) Nagpur UT
R/o Plot No. 58A, Shakti Mata Nagar, Galli No, 3, 2nd Lane, Kharbi
Road, Nagpur - 440024
4. Smt Mala Vijay Rambhad W/o late Shri Vijay Anantrao Rambhad
Aged about 55yrs Working as Superintendent (Retd) CGST,
Nagpur R/o 10-B, Green planet Colony, Near Omkar Nagar
Manewada, Nagpur-440027
5. Shri Gopal Lal Meena S/o Shri Chhaju Lal Meena Aged about 55
yrs Working as Superintendent, TRC Br. CGST, Bhopal R/o 3/33
Income tax colony kotrasultanabad Bhopal (M.P.) 462003
6. Shri Debashis Parimal Chowdhury. S/o Shri Parimal Chowdhury
Aged about 53yrs R/o Plot No. 45, Kranti Surya Nagar, Beside
Adarsh Colony, Katol Road, Nagpur-440013 Working as
Superintendent, CGST (Audit) Nagpur
7. Smt Usha Prashant Nagrale W/o Shri Prashant Nagrale Aged
about 55yrs Working as Superintendent, CCO, CGST Nagpur R/o
Plot No 91, Manish layout out, Nagpur - 440022
8. Shri Stephen Samuel, S/O Late Shri PP Samuel Aged about 54
yrs Working as Superintendent, CGST (Audit), Indore R/o 383,
Platinum Paradise, By Pass, Nipania, Indore 452010
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9. Smt Usha Vijaykumar W/o KG Vijay Kumar Aged about 56yrs
Working as Superintendent (Retd) CGST Nagpur R/o 186,
Jaykumar Bhavan, Gokulpeth Main Road, Nagpur 440010
10. Shri Vijay Kumar Nair, S/o late Shri K. K. Ramchandran Nair
Aged about 53yrs Working as Superintendent Division, CGST and
C.Excise, Datala road, Chandrapur-442401 O/o the
Dy.Commissioner, CGST & C.Excise, Datala road, Chandrapur.-
442401
11. Smt Manik Madhav Palamwar, W/o Shri Madhav Palamwar,
Aged about 56 years, working as Superintendent, CGST
Chandrapur R/o office of the Dy Commissioner, CGST @CEx,
Datala Road JB Nagar, Chandrapur-442401
12. Smt. Maya Madhukar Dhongade, W/o Mr. Madhukar
Dhongade, Aged about 57 years, working as Superintendent,
CGST Nagpur R/o Jaiambika Apartment, 2nd Floor, Near Railway
Bridge, Narendra Nagar, Ring Road, Nagpur-440015,
13. Smt. G.V.Shailaja, W/o Shri N Venkatesh, Aged about 56
years, working as Superintendent, CGST Audit Bhopal R/o Flat
No.405, Block A, Ample Heights, Rishi Nagar, Bawadiya Kalan,
Bhopal (MP) 462039,
14. Smt. Tapashi Bhattacharya, W/o Shri Ratan Bhattacharya,
Aged about 56 years, working as Superintendent, CGST Audit
Bhopal R/o 79-3/D, Saket Nagar Bhopal 462001
15. Shri Irshad Ullah Khan, S/o Shri Ullah Khan, Aged about 53
years, working as Superintendent, CGST Audit Bhopal R/o Flat No.
204 Building No.03 Soumya Parklands Awadhpuri Bhopal-462022,
16. Smt. Manjusha Sudhir Pardikar, W/o Shri Sudhir Pardikar,
Aged about 58 years, working as Superintendent, CGST Nagpur
R/o Plot No. 73, Devidas Apartment, Hindustan Colony, Wardha
Road, Nagpur, 440015,
17. Smt. Rekha Wamanrao Nikhare, W/O Shri Wamanrao Nikhare,
Aged about 57 years, working as Superintendent, CGST Nagpur
R/o 195, Tulshinagar colony, Shantinagar. Nagpur.440002,
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18. Smt. G. Geetha, W/o Shri Ganeshan Natrajan, Aged about 57
years, working as Superintendent, COST Audit Raipur R/o Laxmi
Niwas, JB Aptt. Gali, Tikrapara, Near Ramdas Nagar Post office,
Bilaspur (CG) 495 001
19. Shri Kailash Ramaji Burde, S/o Shri Ramaji Burde, Aged about
63 years, retired as Superintendent, CGST Nagpur R/o Kailash R
Burde Nyati Meadows, Flat No.B-8/902. Hibiscus Building,
Wadgaon Sheri, PUNE-411014 (MS),
20. Smt. Neela Sunil Dumre, W/e Shri Sunil Dumre, Aged about 57
years, working as Superintendent, CGST, R/o Plot no. 17 Shyam
Nagar Hudkeshwar road Nagpur 440001
21. Shri Subhash Sheshrao Watane. S/o Shri Sheshrao Watane,
Aged about 56 years, working as Superintendent, CGST Audit
Nagpur R/o Flat No.103, Ved Shail Aptt, Plot No..19, 46 & 47,
Veerchakra colony, Katol Road, Nagpur 440013,
22. Shri Keshaorao Sitaram Kumbhare, S/o Shri Sitaram
Kumbhare, Aged about 67 years, retired as Superintendent, CGST
Nagpur R/o Keshaorao Sitaram Kumbhare. C/o Nav Durga Steel
Traders. Chinteshwar Mandir. Ghas Bazar. Loha Market. Nagpur
440008,
23. Smt. Sangeeta Saxena, W/o Shri Anurag Saxena, Aged about
56 years, working as Superintendent, CGST Audit Bhopal R/o A
Sector 137 Shahpura Bhopal, 462001
24. Shri Kailash Sakharam Ninave, S/o Shri Sakharam Ninave,
Aged about 56 years, working as Superintendent, CGST Audit,
Nagpur R/o 181, Vinkar Vasahat, Manewada Ring Rd. Manewada,
Nagpur-440029,
25. Shri S. Srinivas, S/o Late Shri S.J. Rao, Aged about 58 years,
working as Superintendent, CGST Raipur R/o H.No. 16/192,
JANARDNAM, DEEPU PARA ROAD, VIDYA NAGAR BILASPUR
(CG) 495001,
26. Smt Lalitha. S.Nair. D/o Shri Gopalakrishnan Nair. Aged about
69. Superintendent. Retd. CGST, Indore R/o Sreekrishnavihar.86.
Geeta Nagar. Near Padmavati colony, Indore.452001
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27. Shri Suresh Nair Aged about 54 Yrs, S/O Late Shri A
Somasekharan Nair, Working as Superintendent (Appeal) CGST
R/O ROW HOUSE NO. 16, TREASURE TOWN, BIJALPUR,
INDORE (M.Ρ.) 452012
28. Shri Shankar Kumar Mandal, S/o Late Shri Niranjan Mandal,
Aged about 56 Retired Superintendent CGST Raipur R/o House
no. 36, Phase II, Shiva Residency, Mathpurena, Raipur
(Chhattisgarh) Pin-492013,
29. Shri Sugunan P.C., S/o Shri Pappenchenni, Aged about 67 Yrs
Retired Superintendent CGST Bhopal R/o A-09, Abhinav Homes
Phase 4, Ayodhya Bypass Road, Ayodhya Nagar P.O, Bhopal
(M.P.) pin 462041.
30. Shri Naveen Gupta S/o late Shri Kailash Narayan Gupta Aged
about 52 yrs Working as Superintendent, CGST, Jabalpur R/o 30
Gopal Nikhra, JABALPUR (MP) 482001
31. Shri Shakir Hussian S/o Late Shri Taher Ali, Aged about 64 yrs
Retired Superintendent, CGST Indore R/o A-2/303 Burhani
Centenary Park, Near Swapna Shrushti Society, Bhestan, Pin
code-395023, Surat
32. Shri C.D.Prasad S/o Late Shri Damodara Kurup C.N., Aged 58
years, Working as Superintendent, Appeals Raipur R/o H.No. 29,
Phase-II, Shiva Residency, Mathpuraina, Raipur 492013
33. Shri Vilas Narayan Tembhurnikar S/o Shri Late Narayan
Tembhurnikar Aged 53 years, Working as Superintendent Audit
Raipur R/o D-16, Kingstown, Sejbahar Road, Dunda, Raipur
492001
34. Smt.Veena Battina Rao, W/o Shri Narsing Battina Rao, Aged
69 years, Retired as Superintendent from CGST Nagpur R/o 735,
Khare Town, Opp Meher Shelter Apartments Dharampeth Nagpur
44001
35. Shri Pramod Gopalrao Badewale S/o Shri Gopalrao Badewale,
Aged 62 years, Retired as Superintendent from CGST Nagpur R/o
Plot no 17 A, Padmavati Nagar, Godhani, Nagpur 441123
36. Shri Satyarth Chandrabhushan Shukla, S/o Shri
Chandrabhushan Shukla, Aged 60 years, Working as
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Superintendent CGST Nagpur R/o Behind Police Line Takli,
Pension Nagar, Opp. Akash Medical Stores, Nagpur. (M.S) Pin:
440013
37. Shri Vitthal Damodhar Umredkar, S/O Shri Damodhar
Umredkar, Aged 60 years, Superintendent(Retired) from Audit,
Nagpur R/o House No.855A, Tandapeth, New Basti,
Chandrabhaga Nagar, Nagpur- Aged 440017
38. Smt. Indrani Manojit Barua, W/o Shri Manojit Barua, Aged 61
years, Retired as Superintendent CGST Nagpur R/o Flat No. 2,
Plot No. 99/100, Shiv Manik Appt., Near Shivaji Skating Ground,
Gandhinagar, Nagpur 440010
39. Shri R.N.Biswal S/o Late Shri Sahadev Biswal Aged 60 years,
Working as Superintendent Audit Raipur. R/o House No.8 Phasez
Shiva Residency Mathpurena, 49200 A
40. Shri Atul Vasudeo Adkane, S/o Shri Vasudeo Adkane, Aged 52
years, Working as Superintendent at DGGI Nagpur R/o Plot No.
58, Sushila Lay out, Raj Nagar, Samata Nagar Road, Nagpur
440026,
41. Shri RB Dongre, S/o Late Shri Baliram Dongre, Aged 58 years,
Retired as Superintendent from CGST Raipur DURG R/o H. No.
1425, St. No. 2, Kripal Nagar Bhilai, 490023,
42. Shri R.D.Tekam S/o Late Shri DasaramTekam Aged 55 years,
Working as Superintendent Audit Raipur R/o Quarter No.12, Type-
IV, Central Excise Colony, Tikrapara, Raipur. 492001
43. Smt. Sheeba Reji, W/o Shri Reji Mathai, Aged 57 years,
Working as Superintendent CGST Raipur R/o House No.824/MIG-
1/Hudco, Bhilai, Durg, CG-490 009
44. Shri Jagdish Namdeo Shende, S/o Shri Namdeo Shende, Aged
63 years, Retd. Superintendent, CGST Bhopal R/o 72 A, Mayur
Nagar, Opposite Uppalwadi Sub Post Office, Near WCL Quarter.,
Nagpur-440026
45. Shri Sharad Namderao Wankhade. S/o Shri Namderao
Wankhade, Aged 64 years, 962A Retd. As Superintendent, CGST
R/o Omaxe city 1, Dewas Bypass Mayakhedi Indore 452016
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46. Shri Jogy Varghese S/o Shri C.T.Varghese Aged 51 years,
Working as Superintendent Audit Raipur R/o Plot No.55/14,
Chandra Nagar, Near Star Marbles, Bhilai DURG Chhatisgarh.
490001
47. Shri Sanjay Motiram Meshram, S/o Shri Motiram Meshram,
Aged 58 years, Retired as Superintendent from CGST R/o 88,
chocks colony, Kamptee road, Post Jaripatka, Nagpur 440014
48. Shri Manojkumar Mahadevrao Donikar, S/o Shri Mahadevrao
Donikar, Aged 60 years, Retired Superintendent, CGST Nagpur
R/o Plot no. 10, Near Anusuya Mata Mandir, Ekta Nagar,
Gorewada Road, Nagpur-440013
49. Shri Anil Bhokare S/o late Shri NV Bhokare Aged 55 years
Working as Superintendent Range II, Bhopal II Bhopal
Commissionerate R/o DXE 35 Old Minal Residency J K Road
Bhopal 462023
50. Shri Prakash P Dalal S/o Shri Pandharinath Dalal, Aged 59
years Working as Superintendent RTI Br, CGST, Hqrs, Bhopal, R/o
Type-III Qr No. 38, Income Tax Colony, Kotra Bhopal (MP) 462001
51. Shri Anil Rajak S/o Shri Hira lal Rajak Aged 64 years Retd. as
Supdt. from CGST Commissionerate, Jabalpur. R/o 1333-7/2,
Pragtisheel Colony, behind Vijaya Narsing Home, Narmada Road,
Jabalpur(M.P.) 482001
52. Smt. Meena Ajay Dharme, W/o Shri Ajay Dharme, Aged about
56 years, working as Superintendent, CGST Nagpur R/o Plot No.
62, Barde Layout, Gorewada Road, Nagpur 440 013,
53. Smt Leena Ajit, W/o Shri A. Ajit, Aged about 57 years, working
as Superintendent, CGST Audit Raipur R/o Plot No.1, Street-14,
PHS-A- Sector, Borsi, Durg. Chattisgarh-491001,
54. Smt. Kavita Sharma, W/o Shri Ajay Sharma, Aged about 57
years, working as Superintendent, CGST Jabalpur R/o 06, D-
Block, Apsara, Apptt., South Civil Lines, Jabalpur, PIN-482001,
55. Shri Mangesh Vijayrao Bhoyar, S/o Shri Vijayrao Bhoyar, Aged
about 48 years, working as Superintendent, CGST Audit Nagpur
R/o Flat No. 308, Plot No. 38 D, Orchid Leverage Greens, Vidya
Nagar, Koradi Road, Nagpur 441111.
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56. Shri Shalik Homdeorao Nimje S/o. Shri Homdeorao Nimje
Aged about 59 years Working as Superintendent Customs Nagpur
R/o. Plot No 82, Kamakshi Co-Operative Housing Society Ltd.,
Radha Krishna Nagar, Wathoda, Near Sant Gora Kumbhar Hall,
Nagpur 440035
57. Shri Yugeshwar Deorao Kuhikar S/o. Shri Deorao Kuhikar
Aged about 55 years. Working as Superintendent CGST & CEX,
Range-3, Division City, Nagpur R/o. Plot No. 80, Shivaji Colony,
Behind Nasre Sabhagruh, Near Shiv Mandir, Hudkeshwar Road,
Nagpur-440034
58. Shri Dnyaneshwar Vishwanath Dadhe S/o. Shri Vishwanath
Dadhe Aged about 59 years retired Superintendent CGST & CEX,
Division Kamleshwar, Nagpur II, Commissionerate, Nagpur R/o.
Plot No 90, VinkarVasahat, Manewada, Ring Road, Nagpur
440027
59. Shri R Gulab Wasnik S/o. Shri Gulab Wasnik Aged about 58
years Working as Superintendent CGST & CEX, Audit
Commissionerate, Nagpur R/o. C/o 'Sandhya', Dr. Ambedkar
Ward, Singaltoly, Near Ramabai School, Gondia, Po-Tal-Dist.
Gondia 441601 (M.S).
60. Shri Dipak Kisanji Sontakke S/o. Shri Kisanji Sontakke Aged
about 56 years Retired as Superintendent from Customs
Commissionerate, Nagpur R/o. Plot No.7, Near IDBI ATM,
Dattwadi Amravati Road, Nagpur 440023
61. Shri Lalit Kumar S/o. Shri Musafir Ram Aged about 57 years
Working as Superintendent CGST & CEX Audit Circle 1 Jabalpur
R/o. H N. 13, Soumya Vihar Phase 2, Awadhpuri, Bhopal 462022
Bhel,
62. Shri Rajesh Boaz Ezekiel S/o. Shri Boaz Ezekiel Aged about
64 years Retired as Superintendent R/o. 38 M.B. Estate, Near Akar
Nagar, Nagpur (MS) 440013
63. Shri Yogesh Kumar Soni S/o. Shri Ranchhod Rai Ji Soni Aged
about 66 years. Retired as Superintendent R/o. 638, Greater
Brajeshwari Near Kalindi Kunj Colony, Pipliya Hana Square, Indore
452001
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64. Shri Abdul Rashid Khan S/o. Shri Mehmood Khan Aged about
65 years Retired as Superintendent R/o. Flat No.201, Sea Green
Apartment, Choudhary Layout, Anant Nagar, Nagpur (MH)- 440013
65. Shri Ajay Kumar Arya S/o. Shri Parmanand Arya Aged about
61 years Retired as Superintendent R/o. Flat No. A01-106 New
York City Opposite SAGE University Indore 452012
66. Shri Anil Raghunath Chitnis S/o. Shri Raghunath Chitnis Aged
about 61 years Retired as Superintendent R/o. H. No. 912,
Sudama Nagar, Indore 452009
67. Shri Sunil Gawate S/o. Shri Gawate Aged about 61 years
Retired as Superintendent R/o. 25 Shivdham Sector A Limbodi
Khandwa Road Indore 452001
68. Smt. Sunita Prakash Golwalkar W/o. Shri Prakash Golwalkar
Aged about 66 years Retired as Superintendent Nagpur I
Commissionerate R/o. Plot No 11, Flat No 6, Ajinkya Complex,
Shastri Layout, Khamala, Nagpur 440025
69. Shri Girish Prabhakar Deshpande S/o. Shri Prabhakar
Deshpande Aged about 64 years Retired as Superintendent R/o.
House No. 29, MANORATH, Central Excise Society, Besa, Nagpur
440037
70. Shri Uday Mokhriwale S/o. Shri V. K. Mokhriwale Aged about
60 years Working as Superintendent CGST & CEX Audit
Commissionerate Bhopal R/o. H.No. 19, Shri Radhakrishnan Vihar,
Lele Sahab Ka Bagicha, Lohagad, Gol Pahadiya, Lashkar Gwalior
(M.P) 474001
71. Miss Nilima Bharat Hande D/o. Shri Bharat Hande Aged about
59 years Retired as Superintendent R/o. Plot NO. U 72, Narendra
Nagar, Nagpur 440 015
72. Smt. Savita Anvir Dhawale W/o Shri Anvir Dhawale Aged about
66 years, Superintendent(Retd) CGST, Nagpur. R/o Plot No.462,
Kapil Nagar, Nari Road, Nagpur-440026
73. Smt. Surekha Muklan Nandagawali W/o Shri Muklan
Nandagawali Aged about 65 years, Superintendent(Retd) CGST
Audit, Nagpur. R/o Plot No.49, Adarsh Nagar, Khadgaon Ro Road,
Wadi, Nagpur-440023.
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74. Shri Girwar Singh S/o Arjun Singh Aged about 66 years,
Superintendent(Retd) Jabalpur Commissionerate. R/o Village
Aawlajhari Ward No.3, Post Bharweli-481102, District-Balaghat
(M.P.)
75. Shri Aniruddha Sharad Gupte S/o Shri Sharad Gupte Aged
about 62 years, Superintendent(Retd) City Division, Nagpur-II
Commissionerate R/o 401, Sarita Jyoti, 79, Narkesari Lay Out,
Jayprakash Nagar, Nagpur-440025.
76. Smt. B. Jayanthi lyer W/o Shri Balasubramanian lyer Aged
about 64 years, Superintendent(Retd) Commissionerate. Division-
II, Bhopal R/o Plot No.17, Avinash Nagar, Near Rishipuram Phase-
1. Berkheda Bhopal-462021 (Μ.Ρ.)
77. Shri Basant Sarathe S/o Shri B.L. Sarathe Aged about 66 years
Superintendent(Retd) Division-IV, Bhopal Commissionerate. R/o E-
156, Old Minal Residency, J.K. Road, Bhopal-462023.
78. Shri Yashwant Kumar Aged about 54 years Working as
Superintendent at Range-Datia, Division Gwalior. R/o 672, Kamal
Kumar Singh Colony, GWALIOR. 474001
79. Shri Jagdish Rajak S/o Shri Ramsewak Rajak Aged about 63
years Retired Superintendent from Jabalpur. R/o H.No.430, Near
Chitransh School, Avanti Vihar Road, Ramnagar, Rampur,
Jabalpur-482008.
80. Shri E.K. Mohana Panicker S/o Shri Kesavan Nair Aged about
61 years Superintendent(Retd), Bhopal Commissionerate. R/o
H.No.4, Awadhpuri, Phase-II Bhopal-462022.
81. Shri Sanjay Manohar Rajput S/o Shri Mahohar Rajput Aged
about 54 years Working as Superintendent at CGST Audit
Commissionerate R/o Plot No.5/A, Sant Namdeo Nagar, Near
Ladikar Ram Mandir, Manewada Road, Nagpur-440024.
82. Shri Vinayak Pandurang Khapekar S/o Shri Pandurang
Khapekar Aged about 69 years Retired Inspector, Division-II,
Nagpur Commissionerate. R/o Plot No.126, Manohar Vihar Colony
Hazari Pahad Bus Stop, Nagpur-440007.
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83. Shri Devendra Parmar S/o Shri Vinod Parmar Aged about 53
years Working as Superintendent, CGST Indore R/o Flat No.301,
Vijay Apartment 118, Roopram Nagar, Near Manikbagh
Overbridge, Indore-452007.
84. Shri Raman Pandurang Chhapparghare S/o Shri Pandurang
Chhapparghare, Aged 64 years, Retired as Superintendent from
CGST Nagpur R/o Plot no 31 Aradhana Co.op soc manewada
besa road near Chintamani Nagri- 1 Nagpur 440027
85. Shri Vinod Nilkanth Kohad, S/o Shri Nilkanth Kohad, Aged 55
years, Working as Superintendent, CGST Nagpur R/o 22, New
Vasundhara Society, Behind Pushpa Nagari, Beltarodi Road, Besa,
Nagpur (MH)440037,
86. Smt. Binu Mathew, W/o Shri Mathew Philip, Aged 51 years,
Working as Superintendent, CGST Audit, Raipur R/o Plot no.42,
Cross street-3 street-3, Pragati Nagar, Risali, Bhilai, Dist-Durg
(CG) 490001
87. Shri Kamal Singh Dabi, S/o Shri Shankar Singh Dabi, Aged 54
years, Working as Superintendent, CGST Indore R/o 128
Ambikapuri main, main, Airport Area Indore 452005
88. Shri Sunil Pancham Marotkar, S/o late Shri Pancham Marotkar,
Aged 60 years, Superintendent(Retired), CGST & C.Ex. Hqrs.
Ujjain R/o Plot No.26, Old Dnyaneshwar Nagar, Manewada Road,
Nagpur (MS)-400027
89. Smt. Indu Pande, late Shri Pradeep Kumar Pande Aged 68
years, retired as Superintendent from CGST, Bhopal R/o E7/55
Payal Apartment Lajpat Society Arera Colony Bhopal 462016,
90. Shri Bharat Verma, S/o Shri Harish Verma, Aged 56 years,
Working as Superintendent, CGST Audit, Indore R/o 213-214A
Peace point Limbodi Near Ganesh mandir Indore, M.P., 452001
91. Shri Dilip Katekar, S/o Shri AnandraoKatekar, Aged 58 years,
Working as Superintendent, CGST Indore R/o 1148-H, Scheme
No.114, part1, Vijay Nagar, Indore, 452001
92. Shri Girish Ramchandra Kale, S/o Shri Ramchandra Kale,
Aged 54 years, Working as Superintendent, CGST Indore R/o Flat
no.101, ShivneriAptt., 495 Dutt Nagar, Indore (MP) 452012,
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93. Shri Kamal Chand Jatthap, S/o Shri Nandlal Jatthap, Aged 68
years, Retired as Superintendent from CGST Indore R/o M-103,
Nalanda Parisar, Keser Bagh road, Block 1, Indore, 452012,
94. Shri Nilesh Namdeo Borkar, S/o Shri Namdeo Borkar, Aged 54
years, Working as Superintendent CGST Nagpur R/o Flat No. 203,
Sadodaya Enclave, Near Bank of India, kadbi Square, Nagpur-17,
95. Shri Ashok Laxmanrao Khobragade, S/o Shri Laxmanrao
Khobragade, Aged 65 years, Retired as Superintendent from
CGST Nagpur R/o Plot no. 156, Rakesh lay out no.5, Behind
Beltarodi police station, Beltarodi Road, Nearvitthal celebration
hall, NAGPUR-440 037
96. Shri Vijay Sahadeo Suryawanshi, S/o Shri Sahadeo
Suryawanshi, Aged 63 years, Retired as Superintendent from
CGST Nagpur R/o 48, New Thaware Colony Kamptee Road
Nagpur-440014,
97. Shri Bhupendra Singh, S/o Shri Karnail Singh, Aged 58 years,
Retired Superintendent from CGST Katni(MP) R/o House of S.
Karnail Singh, Ward No.5, Saxena Colony, Maihar -485771(MP),
98. Shri Ramesh Pundlik Kumbhare, S/o late Shri Pundlik
Kumbhare, Aged 68 years, Retired as Superintendent from CGST
Nagpur R/o Pt-88, Hind prasad nagar, Kirtidhar society opp.
Annapurna aatachakki, godhani(rly), Nagpur 441123,
99. Shri Ramesh Maroti Thote, S/o Shri Maroti Thote, Aged 63
years, Retired as Superintendent from CGST, Nagpur R/o Parijat,
Plot No 32, Chitanvis Nagar Umred Road Nagpur 440024
100. Shri Nandkishore Bendwal, S/o late Shri Phundilal Bendwal,
Aged 58 years, Working as Superintendent at CGST Indore R/o
ED-38, Scheme No.94, Sector-D, Ring Road, Indore 452001
101. Shri Vijay Krishnanath Mendhekar, S/o Shri Krishnanath
Mendhekar, Aged 58 years, Working as Superintendent at CGST
Nagpur R/o Plot No. 3-B, Near Dhage Bungla, Chikhali Leyout,
Dhangawali Nagar, Pipla Road, Nagpur-440034,
102. Shri Narayana Kaimal V.K. S/o Shri Govindan Krishnan
Nampoothiry, Aged 61 years, 10/12, Retired as Superintendent
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from CGST Audit Raipur R/o Krishnakripa, Ispat Nagar, Risali,
Bhilai, DURG Chhattisgarh, 490001
103. Shri Dnyaneshwar Narayan Sonkusale, S/o Shri Narayan
Sonkusale, Aged 64 years, Retired as Superintendent from CGST
Nagpur, R/o Plot No. 17, Anusaya Niwas, Preeti Colony, Katol
Road, Nagpur-440013,
104. Shri Narendra Shankar Moundekar, S/o Shri Shankar
Moundekar, Aged 61 years, Working as Superintendent at CGST
Audit Nagpur R/o Manewada Besa Road, Sevadalnagar, Nagpur
440027,
105. Smt. Sunita Das, W/o Shri Sushant Das, Aged about 56
years, Working as Superintendent, CGST Audit Indore R/o 196 Bijli
Nagar Near Bengali Square Indore 452016
106. Shri Babanrao Jirapure, S/o Shri Babanrao Jirapure, Aged
about 54 years, Working as Superintendent, CGST Nagpur R/o 88,
Hawrahpeth, Lane No.5, Nagpur 440027
107. Shri Suresh Ramkrushna Parate, S/o Shri Ramkrushna
Parate, Aged about 59 years, Retired as Superintendent from
CGST, Nagpur R/o Flat no. 202, Karan Paradise, Green Planet
Colony, Near Sahyadri Lawn, Omkar Nagar Nagpur, 440027
108. Shri Diljit Mohan Wadhawan, S/o Shri Devinder Parkash
Wadhawan, Aged about 57 years, Working as Superintendent,
CGST (Audit) Bhopal R/o 40, Priyadarshini Rishi Valley, E8
Extension, Near Gulmohar, Bhopal 462039,
109. Shri Subodh Govindrao Deshmukh, S/o Shri Govindrao
Deshmukh, Aged about 51 years, Working as Superintendent,
CGST Nagpur R/o Row House No 3, Swarn Maya Nagari, Godhani
Railway, Godhani, Nagpur 441111
110. Smt. Asha Banwari, W/o Shri Narendra Banwari, Aged about
55 years, Working as Superintendent, CGST Bhopal R/o Type-
IV/6, Income Tax Colony, Bharat Nagar, Bhopal- 462039
111. Shri Suresh Chand Jain, S/o Shri Deep Chand Jain, Aged
about 53 years, Working as Superintendent, CGST Indore R/o B-
84, Phase-II Avasa Avenue, Bijalpur, Indore. Μ.Ρ. -452012
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112. Shri Avinash Suresh Joshi, S/o Shri Suresh D Joshi, Aged
about 53 years, Working as Superintendent, CGST Audit Indore
R/o 301, Goyal Nagar, Near Bank of Baroda, Bangali Square,
Indore-452018
113. Shri Lalit Parihar, S/o Shri Kishan Lal Parihar, Aged about 52
years, Working as Superintendent, CGST Audit Nagpur, R/o 201,
Zeba Residency, Plot no 7, Anupam Society, Akaar Nagar, Nagpur
Maharashtra, 440013
114. Shri Gangadhar Mahadeorao Lonkar, S/o Shri Mahadeorao
Lonkar, Aged about 59 years, Working as Superintendent, CGST
Nagpur R/o 320, Jai Durga Housing Society, Aashirwad Nagar,
Godhani Road, ZingabaiTakli, Nagpur - 444 030
115. Shri Ajay Singh Tomar, S/o Shri Mohan Singh Tomar, Aged
about 51 years, Working as Superintendent, CGST Audit, Indore,
R/o 7/5 Snehlata Ganj Indore, 452003
116. Shri Rajeev Khanapurkar, S/o late Shri Audumberji
Khanapurkar, Aged about 51 years, Working as Superintendent,
CGST Ujjain R/o D-51 Dongare Nagar Ratlam (M.P.) PIN-457001
117. Smt. Yerramilli Annapurna Bhavani. W/o Shri Y.K. Somesh,
Aged about 54 years. Working as Superintendent, CGST Nagpur
R/o Plot No. 87, Sundervan Layout, Narendra Nagar, Nagpur, 440
015.
118. Smt. Lata Pugariya, W/o Shri Mukesh Kumar, Aged about 52
years, working as Superintendent, CGST Bhopal R/o Soumya
Parklands, Block1403, Awadhpuri, Bhopal, 462023
119. Smt. Sumi Y. Philip, W/o Shri Sam Philip, Aged about 49
years, working as Superintendent, CGST Bhopal R/o L.I.G-69, Old
Subhash Nagar, Govindpura P.O, Bhopal Pin-462023
120. Shri Anant Krishna Patil, S/o Shri Krishna Patil, Aged about
60 years, Retired as Superintendent from CGST Audit Indore R/o
27 Padmavati Colony Behind St Paul School, Indore, Madhya
Pradesh, 452001
121. Smt. Preeti Nema, W/o Shri K.K. Nema, Aged about 60 years,
Working as Superintendent, CGST Indore R/o F 102 Treasure
Fantasy, CAT Road, Rangeasa Rau Indore 452001
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122. Shri Kailash Verma, S/o late Shri Nanuram Verma, Aged
about 64 years, Retired As Superintendent From CGST &
Customs. Indore R/O 1437/24, Nanda Nagar, Teen Pulia Road,
Indore 452011(MP)
123. Shri Ashok Somkuwar S/o late Shri khushal Somkuwar Aged
about 57years Working as Superintendent CGST Bhopal R/o C-3
Abhinav Homes Phase 4, Aayodhya By-Pass, Bhopal 462001
124. Smt Rajshri Karnik W/o Shri Sunil Karnik Aged about 59 years
Working as Superintendent CGST Indore R/o E-108, Shubham
Nariman Enclave, Chhota Bangarda Road, Indore M.P. 452005
125. Shri Rajesh Gulabrao Ramawat S/o Shri Gulabrao Ramawat
Aged about 53 years Working as Superintendent CGST Nagpur
R/o Plot No.55, Warhadkar Lay Out, Hazari Pahad, Nagpur-
440007.
126. Shri Ravindra Bhokrikar S/o late Shri Keshav Bhokrikar Aged
about 57 years Working as Superintendent CGST Ujjain R/o 298,
G-Sector, Silicon City, Indore 452001
127. Shri Tilak Kumar Ambulkar S/o Shri Kishan Ambulkar Aged
about 61 years Retired as Superintendent CGST Bhopal R/o MIG
12 Kanha Kunj Phase 1, Kolar Road Bhopal 462042
128. Shri Anjelus Tirkey S/o Shri Simon Tirkey Aged about 57
years Working as Superintendent CGST Bhopal R/o H-31, SRG
New Fort, Awadhpuri, Bhopal 462001
129. Smt Beena Kalathil Satyapal W/o Late Shri K. Satyapal Aged
about 53 years Working as Superintendent CGST Raipur R/o Balaji
House, Street No.2E, Pragati Nagar, Risali, Bhilai DURG -C.G.PIN-
490006
130. Shri Vikas Kumar Gupta S/o Shri Prem Narayan Gupta Aged
about 56 years Working as Superintendent Customs Indore R/o H.
No. 448, 1.D.A.Scheme No. 103 Kesar Bagh Road Indore 452009
131. Shri Avinash Amarsingh Gour S/o Shri Amarsingh Gour Aged
about 63 years Retired as Superintendent CGST Nagpur R/o 17,
Shivjyot, Mohan Nagar, VMV Post, Amravati 444604
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132. Shri K. Murli Manohar S/o Shri K.P.R. Naidu Aged about 56
years Working as Superintendent CGST Nagpur R/o C/11, Shivam
Kunj, Barde Nagar, Borgaon, Gorewada Road Nagpur, Pin 440013
133. Shri Sagar Diwakar Jugade S/o Shri Diwakar Jugade Aged
about 54 years Working as Superintendent Customs, Nagpur R/o
Plot no 14-A, Layout no 3, Ujwalnagar, Somalwadal, Wardha
Road, Nagpur-440025
134. Shri Dashrath Dayer S/o Shri Poonamchand Dayer Aged
about 57 years Working as Superintendent CGST Ujjain R/o C
11/22, Mahananda Nagar, Ujjain 456001
135. Shri Waman Balaji Devikar S/o late Shri Balaji Devikar Aged
about 63 years Retired as Superintendent, CGST Nagpur R/o Plot
nol, Divyanagari, Godhani, Nagpur -441123
136. Shri Manoj Mathew S/o Late Shri P.S. Mathew Aged about 52
years, Working as Superintendent, CGST, Raipur R/o B-9 Super
Estate New Purena Mahavir Nagar Raipur 492001
137. Smt Krishna Atroria W/o Shri Ramdayal Atroria Aged about 53
years Working as Superintendent Customs Indore R/o 1542,
Scheme No. 114, Part 1, Behind Mar Thoma School, Vijay Nagar,
Indore, 452010.
138. Shri Dipak Haribhau Walde S/o Shri Haribhau Walde Aged
about 68 years Retired as Superintendent CGST Nagpur R/o 22,
Sahayog Nagar, Behind Power Grid office, Nari Road, Nagaur-
440026
139. Smt Deepa. M. Nair W/o Shri Pramod Kumar Nair Aged about
54 years Working as Superintendent CGST Audit, Raipur R/o
541/4, Street-4/C, Ashish Nagar (East), Risali, Bhilai, Durg (C.G.)
490006
140. Shri R. L. Meshram S/o Late Shri Lalchand Meshram Aged
about 58 years Working as Superintendent CGST Audit, Raipur
R/o House No.42, Sector-02, Ekta Nagar, Gudhiyari, Raipur (C.G.)-
492011
141. Shri Pappulal Ramawtar Binkar S/o Shri Ramawtar Binkar
Aged about 65 years Retired as Superintendent COST Nagpur R/o
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308, Bhupesh Nagar Gorewada Road behind Asiatic English
School Nagpur-440013
142. Shri Manoj D Kurup. 8/o Shri S.D. Kurup. Aged about 52
years, working as Superintendent, CGST Indore, R/o M 104
Nalanda Parisar, Keshar Bagh Road, Indore Nalanda Parisar,
Keshar Bagh Road, Indore 452012,
143. Shri Arun Kumar Keshav Mishra, S/o Shri Keshav Mishra,
Aged about 55 years, working as Superintendent, CGST Nagpur
R/o Plot No. 63, Sant Gadge Baba Society, Near Shivaji Complex,
Mankapur, Nagpur-30.
144. Shri Sushil Kumar Jain, S/o Shri Kundan Lal Jain, Aged about
61 years, Retired Superintendent from CGST, Commissionerate,
Bhopal R/o 49,Shrawan Estate Phasel, Near Durgesh Vihar,
Narela Sankri, Bhopal 462041,
145. Shri Atish Shankarrao Narnaware, S/o Shankarrao
Narnaware, Aged About 65 years, Superintendent (Retired) CGST
Commissionerate Nagpur R/o Plot No.199, Friends Colony, Katol
Road, Nagpur-440013.(M.S)
146. Shri Awadhesh Kumar Singh, S/o Shri Ram Manohar Singh,
Aged about 54 years, working as Superintendent, CGST Bhopal
R/o 02-203, Soumya Parkland, Near Regal Civic Centre, Awadhpri,
Bhopal (MP)-462022
147. Shri Paras Domaji Chaware, S/o Shri Domaji Chaware, Aged
aboutr 59 years, working as Superintendent, CGST Nagpur R/o
Plot No. 60, Natraj Housing Society, Utthan Nagar, Grewada Road
Nagpur, 440013,
148. Shri Sudhakar Maroti Barapatre, S/o Shri Maroti Barapatre,
Aged about 55 years, R/o Q No.32 Type-III, Central GST &
Customs Colony. Seminary Hills, Near Balaji Mandir, Nagpur-
440006, working as Superintendent, CGST Nagpur
149. Smt Beena Prakash W/o Prakash Kumar KV Aged about 53
yrs Working as Superintendent Audit CGST, Raipur Plot No. 42,
Street 19-C, Pragati Nagar, Risali, Bhilai -490006
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150. Shri Daulat Rao Kamble S/o Late shru Ganesh Mohan
Kamble, Aged about 62 yrs, R/o House No. 1/33, Rajdhani Vihar,
Shanti Sarovar, Kachana Road, Raipur CG 492001
151. Shri Motilal Meena S/o Shri Ambalal Meena Aged about 57
yrs Working as Superintendent, CGST Manik Bagh Palace, Indore
R/o V 296Silicon City, Rau, Indore 452001
152. Shri Prahlad Meena, S/o Shri Roop Chand Meena, Aged
about 54yrs Working as Superintendent, Customs, Indore. R/o Qtr.
No. 7, Type III, C.Ex. Colony Indore 452001
153. Shri Ram Het Meena, S/o Mojee Ram Meena, Aged about 55
yrs Working as Supdt, CGST&CEX. Range2 Division 6,
Commissionerate Indore. R/o Row House 33, Treasure Town
Indore 452001
154. Shri S.K.Thakre S/o Late Shri Bhivram Thakre aged about 55
years, working as Superintendent CGST Raipur R/o Plot no 417,
Sapphire Greens Phase 2, Ring Road No 3, Vidhansabha marg,
Raipur. 492001
155. Manojumon T J. S/o Late Shri T G John Aged about 59 yrs
Working as Additional Asstt. Director, DGGI, Bhopal R/o LIG 55,
Old Subhash Nagar, Bhopal 462001
156. Shri Sanjay Kumar S/o Late Shri G.R.Sahu, aged about 55
years. working as Superintendent Audit Raipur. R/o House No.245,
Sector-1, Street No.4, Professor Colony, Raipur. 492001
157. Smt Tara G Nandankar, w/o GK Nandankar Aged about 65
yrs Retired Superintendent, CGST Nagpur Sheshnagar, Plot No.
95/A, Kharbi Rd. Nagpur/440001
158. Shri Trilokchand Bhaichand kumare S/o Shri Bhaichand Raju
Kumare Aged about 58 years R/o Cgst colony type III/02 Seminary
Hills Near Balaji temple Nagpur -440006 MS
159. Shri Sunil Kumar Jain S/o Shri Hukam Chand Jain, Aged
about 62 yrs. Retired Superintendent CGST, Indore R/o Chanderi
House 5,A- Udaynagar, Bicholi Hapsi Road, Behind Jain Mandir,
Near Bangali Chouraha, Pin 452016, Indore
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160. Kiran Sadashiv Joshi, S/o Shri Sadashiv Madhao Joshi Aged
about 57 yrs. Working as Superintendent, CGST, Nagpur R/o Kiran
Sadashiv Joshi, Plot No.93 'Renuka" Chhatrapati Nagar, Nagpur.
440001
161. Smt Laxmi Pokhariyal for Late Shri Suresh Chandra
Pokhariyal, Aged 54 yrs Expired Superintendent, CGST, Indore
R/o Block A-203, Signature Heights, Behind Agrawal Public
School, Scheme 140, Indore. 452001
162. Shri Subhash Pande, S/o late Shri Balchandra Pande Aged
about 65 yrs Retired Superintendent, CGST, Indore. R/o 102,
Ganpati Aptt., 79 Dhanwantri Nagar, Indore. 452001
163. Shri Mohan Singh Damore, S/o late Shri Amar Singh Damore
Aged about 62 yrs Retired Superintendent, CGST, Indore. R/o 41,
Shriyantra Nagar, Sector C, Khandwa Rd. Nr. Ganesh Nagar,
Indore 452001
164. Shri Biju Abraham S/o Late Shri T.M.Abraham Aged 54 years
working as Senior Intelligence Oficer DGGI Raipur R/o B-203,
Harshit Jewels, Opp AIIMS, Heerapur Roy 492001
165. Smt Kanchan Agrawal For Late. Janak Raj Agrawal Ageed
about 53yrs Superintendent (Expired) CGST, Raipur R/o E 602,
Wallfort Heights, Raipur. 492001
166. Vimal Tigga, D/o Late lala Ram, aged about 56 Years, Workig
as Superintenent Audit, Raipur R/o House No.1, Shiva Residency
Mathpuraniya Raipur 492001
167. B Nand kumar S/o Late B Venkat Rao Aged about 56 Years
Working as Superintendent Technical R/o B-10 3rd Floor Jeevan
Vihar kotra Bhopal 462003
168. Purushottam Sukhdeo Gokhe, S/o Sukhdeo Gokhe, Aged
about 57 Years Working as Superintendent Range Balaghat, Div
Chhindwara, R/o Mahendram Colony, Baihar Road Balaghat, M.P.-
481001. -Applicants
(By Advocate -Shri Amardeep Gupta)
Versus
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1. Union of India, Through its Secretary, Department of Revenue,
Ministry of Finance, North Block, Central Secretariat, New Delhi-
110 001
2. Central Board of Indirect Taxes and Customs Through its
Chairman, (Previously known as Central Board of Excise and
Customs), North Block, New Delhi. 110 001
3. The Chief Commissioner, CGST, Central Excise & Customs,
(Previously known as Central Excise, Customs and Service Tax),
35-C, Administrative Area, Arera Hills, New GST Bhawan, Mother
Teresa Road, Bhopal (M.P.) 462001
4. The Senior Accounts Officer, Pay & Accounts, CBIC, Bhopal
(M.P). 462001
5. The Senior Accounts Officer, Pay & Accounts, CBIC, Indore
(M.P). 452001
6. The Senior Accounts Officer, Pay & Accounts, CBIC, Raipur
(C.G). 492001 - Respondents
(By Advocate -Shri Himanshu Shrivastava)
O R D E R (ORAL)
By Justice Akhil Kumar Srivastava, JM;
Learned counsel for the applicants submitted that similar issue has already been decided by Co-ordinate Ahmedabad Bench of this Tribunal in O.A. No.237/2022 on 14.03.2024 and this case may also be disposed of in terms of this order.
2. Learned counsel for the respondents submitted that the respondents against order of Allahabad Bench and Page 19 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 20 O.A.No.200/532/2024 Ahmedabad Bench has preferred Writ Petition and no interim relief has been granted to the applicants therein.
3. For better understanding and appreciation of facts, we reproduce the order of Ahmedabad Bench in OA No. 237/2022, which reads as under:
"1. Aggrieved by the communication dated 14.07.2021 issued by the respondents (Annexure A/1), the communication dated 29.06.2021 (Annexure A/2) issued by the respondent no.1 as also establishment order dated 05.08.2022 (Annexure A-3/1)and 30.08.2022 and (Annexure A-3/2) by which the period of notional promotion has not been included as a regular service and instead, for the purpose of calculating the eligible 10 years of of service for financial upgradation und under MACPS, only the regular service on and after resuming the charge of a post was indicated as countable, the applicants have moved this OA seeking qua quashing of these communications and declaration that counting the period under notional promotion or upgradation too in the grade of Inspector was just and proper for granting the benefit of second or third financial upgradation to the applicants.
2. The applicant had preferred MA No. 216/2022 for permitting joint application as the main issue involved in their cases is the same. Similarly, another MA No. 347/2022 was moved to carryout amendments in the prayer clause consequent upon issuance of the establishment orders no. 9/2022 dated 05.08.2022 (Annexure A3/1) and 21/2022 dated 30.08.2022 (Annexure A-3/2) issued by the respondents. These two MAs were allowed. In this case, applicants had joined the service of the Central Board of Excise and Customs (CBEC) in different capacities and on different dates. However, they were promoted from the ministerial cadre to the executive cadre in the grade of Inspector of Central Excise and Customs then, on the pay scale of Rs. 5500-9000/-. Later, this pay scale of Page 20 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 21 O.A.No.200/532/2024 Inspector was revised to Rs. 6500-10500/-w.e.f. 21.04.2004 vide OM dated 21.04.2004. The relevant service details of the applicants are at Annexure A/4.
2.1. The pay scale of Rs. 6500-10500/- came to be revised as PB-2 with grade pay of Rs. 4600/- consequent upon implementation of 6th Pay Revision recommendations. Earlier, the Assured Career Progression (ACP) Scheme was there since 09.08.1999. However, with the implementation of the recommendation of 6th Pay Revision the ACP was modified vide Office Memorandum dated 19.05.2009 and rechristened as MACPS (Annexure A/5). Under the MACPS, financial upgradation at the intervals of 10, 20 and 30 years of continuous regular service was made admissible to the Central Government employees. Accordingly, upon completion of 10 years of regular service in a single grade i.e., Inspector, the applicants were granted their financial upgradation in the grade of PB-2 +GP-4800/- by way of their second or third financial upgradation (as per their details at Annexure exure A/6). These upgradation were granted after the due screening process as laid down in the OM dated 19.05.2009 (Annexure A/5).
2.2 In accordance with the direction of CBEC in their letters dated 26.09.2005 (Annexure R/3), 17.05.2006 & 19.07.2006 (Annexure R/4) with regard to implementation of various common orders of Hon"ble Andhra Pradesh High Court and various orders of Coordinate Benches of this Tribunal, review DPC meeting was held on 23.05.2014 to review the findings of DPC held on 25.11.2002 for promotion to the grade of Inspector in the combined cadre of Gujarat Zone. As decided in the review DPC, the candidates were notionally promoted to the grade of Inspector w.e.f., 19.07.2001 vide establishment order No. 53/2014 dated 11.06.2014 (Annexure A/7). This order specifies that the monetary benefit will be admissible w.e.f. from the date of actual assumption of charge in the grade of Inspector. Of course the process of exercising of options within a month regarding pay fixation etc. were permitted as per rules.Page 21 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 22 O.A.No.200/532/2024
2.3. The Madras Bench of this Tribunal passed the order dated 24.02.2014 in OA No. 675/2013 and CBEC's decision pursuant thereto, on the issue of financial upgradation under MACP Scheme to the superintendent of Central Excise and Customs, vide the establishment order No. 34/2014 dated 22.08.2014 proceeded to cancel/revise the date of financial upgradation granted to certain officials. The main issue there was that an officer was to become eligible for grant of MACP on completion of 10, 20 and 30 years of regular service or stagnation for a period of 10 years in the grade whichever is earlier. This enunciated the changes in the date of promotion to the grade of Inspector.
2.4 The applicants were thereafter promoted to the grade of Superintendent in the pay scale of PB-2 + GP- 4800/- w.e.f. 30.09.2014 vide establishment order no. 99/2014 dated 30.09.2014 (Annexure A/9).
2.5. In accordance with recommendation of the Sixth Pay Commission, the benefit of the non functional upgradation to the Grade Pay of Rs. 5400/- in PB-2 was allowed after four years of service in the Grade Pay of Rs. 4800/-. It is the say of the applicant that this four years of service was counted only on the regular service basis and their date of notional promotion in the grade of PB-2 + GP-4800/- was not taken into account. Therefore, the applicant approached Hon"ble High Court of Gujarat vide SCA No. 19396/2018 which was allowed and considering it the applicants were granted nonfunctional upgradation on completion of four year in Grade Pay of Rs. 4800/- and accordingly their pay was fixed at Grade Pay of Rs. 5400/- (pay slips at Annexure A/10).
2.6. However, upon noticing pay anomaly in some cases, in comparison with some juniors, those applicants made a representation for removal of anomaly (Annexure A/11). Later, communication dated 27.04.2022 (Annexure A/13) was issued indicating that as per the Board"s (CBCE) clarification dated 14.07.2021, the financial upgradation was to be admissible to an employee on spending 10 years after Page 22 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 23 O.A.No.200/532/2024 actual joining in the post and if one had not worked in past on that grade, one would not get paid for it. This was similar to the principle of no work no pay and on this ground, the representations were dismissed. It is the say of the applicant that after 7 to 8 years of service, the whole issue is unfavourably revised by the impugned communication on the wrong interpretation of the term "regular service". The OA relies on the decision of Hon "ble Supreme Court in Union of India Vs. K B Rajoria in which it was held that the Hon"ble High Court erred in equating the words "regular service" as "actual physical service" and if that were so then an adhoc appointee who actually serves in the post could also claim to be qualified to consider for the post. The counsel for the applicants also relies on Hon"ble Apex Court's decision passed in K. Madhvan Vs Union of India [1987 (4) SCC 566] where it was laid down that the expression: "on regular basis" would mean the appointment to the post on a regular basis in contradistinction to appointment on adhoc or purely temporary basis. The OA further relies on the judgment of Hon'ble Patna High Court in Md. Hafiz Vs State of Bihar & Ors were the Hon"ble High Court observed that in notional promotion, it had to be as if for service benefits he had been given due promotion. Such due promotion is not a claim of anything notional but it is something that is really attached to the status and service of the employee concerned. Reliance is also laid on the judgment dated 05.04.2017 of Hon'ble Gauhati High Court in WP (C) No. 2844 of 2015 where it was held that the scheme had to be given a harmonious interpretation. Even if a situation arose where two meanings were possible on the issue of grant of benefits or otherwise,, the scheme being in the nature of welfare policy, had to be construed in favour of the employees concerned. It is contended by the applicants that the DoPT's clarification impugned here is also against the spirit of the Hon "ble Apex Court"s decision in M. Subramaniam"s case that No.237/2022 the NFSG of Rs. 5400/- is to be granted after completion of four years from date of granting financial upgradation under MACPS in the grade pay of Rs. 4800/- and not from the date of actual promotion in the grade pay of Rs. 4800/-.Page 23 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 24 O.A.No.200/532/2024
2. Reply was filed by the respondents. Reply mainly informs that the action of the respondents has been in accordance with the stipulation in the MACPS notified vide OM dated 19.05.2009 (Annexure R/2) where under, it is clearly stipulated that the Non Functional Upgradation under MACPS is admissible on completion of 10, 20 & 30 years of regular service without any promotion or upgradation. In the para 9 of this OM, it has been stipulated that any interpretation/clarifications to the scope and meaning meaning of the provisions of of MACPS has to be given by DoPT. This OM also specify in its para XI that no past cases would be reopened and while implementing the MACPS, differences in pay scale on account of grant of financial upgradation under old ACP scheme of August, 1999 and under MACPS within the same cadre would not be construed as an anomaly. The respondents have mainly argued in the reply that the action in revising the date of implementation of the 2nd/3rd MACPS benefits to the applicant has been in accordance with the instructions from DoPT and the MACPS and various other instructions governing the issue and therefore the action of the respondents is perfectly in order.Ο.Α. No. 302/2023
4. The applicants had submitted rejoinder reiterating the grounds taken in the OA.
5. After completion of pleading the matter came up for final hearing on 01.12.2023 and it concluded on 03.01.2024.
6. Learned counsel for the applicant filed in open court two documents viz communication dated 22.08.2023 issued by the respondents addressed to the PAO, Vadodara on subject of certain clarification on grant of grade pay of Rs. 5400/- to the officials promoted notionally on non-functional basis to Group-B" in CBIC. She particularly drew attention to the para -3 sub para A and Sub Para B therein; the sub-para 3 (B) thereof stipulates that the officers placement in the erstwhile Rs. 7500-12000/- scale was determined from the date Page 24 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 25 O.A.No.200/532/2024 of notional promotion to the grade of Superintendent which was evident since the pay fixation benefits were granted starting from the date of notional promotion. Of course, this also stipulates that scenario involve only notional promotion and not MACP, ACP. The counsel argues that this clearly mentions that even the date of notional promotion cannot be regarded as non regular service. She further drew attention to the sub-para 3 (D) of this communication which reads as under: -
"d) The interpretation of the term regular service"
seems to have been misconstrued in the current situation. The relevant aspect to consider is that the promoted officers were indeed in regular service, except if instances like unauthorized absence, EOL, vigilance issues, etc., challenge the regular service criteria. It is reasonable to believe that DDOs have adequately considered these aspects."
6.1 She reiterated the grounds taken in the OA to impress upon the fact that the revision of the effective date of MACP from 19.07.2011 to 30.12.2011 which was authorised in establishment order no. 09/2022 (Annexure A-3/1) was based on excluding the period of notional promotion which is disputable. She submitted that para 9 of the MACP scheme defines regular service. For the sake of clarity the same is quoted below.
"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, 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).Page 25 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 26 O.A.No.200/532/2024
However, benefits under the MACPS in such cases shall not be considered till the satisfactory completion of the probation period in the new post."
The order dated 22.08.2014 (Annexure A/8) in which upgradation under MACPS was allowed to the Inspectors of Excise and Customs w.e.f. 19.07.2011 was sought to be revised and postponed by the orders impugned here.
6.2 She argues that these changes had excessive bearing and were done without any prior notice; the officials were not given an opportunity to explain their position. The representation by the applicants in this regard dated 21.10.2021 (Annexure A/1) were replied to vide communication dated 27.04.2022 (Annexure A/13) but no grounds were given in it.
6.3. Treating regular service as a core issue, the learned counsel for for the applicant submitted that she relied on the judgments in Union of India Vs K B Rajoria [2000 (3) SCC 562] which laid down as to what constituted regular service. The Hon'ble Apex Court in its judgment had observed that the word "regular" did not mean actual service. She further relied on the Hon'ble Supreme Court judgment in K. Madhvan & Anr. Vs Union of India [1987 (4) SCC 566] in which although the Hon"ble Apex Court was adjudicating the issue of DPC and retrospective promotion, the judgment does not permit excluding the retrospective promotion thereby taking that service duration also into account. However, the counsel submitted that the department was not following these legal dicta. It is amply clear that the applicants have not asked for the wages for the notional period. The counsel has also placed on record office order no. 77/2022 dated 13.07.2022 (Annexure R/1) which is a order of promotion of a officer on notional basis from a date his junior was promoted and he was also allowed the arrears of pay etc. for the period of notional promotion preceding the date of actual promotion. Quoting this, she argued that in this matter, the same department cannot adopt different stand. She also filed a copy of the decision of Page 26 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 27 O.A.No.200/532/2024 Ernakalum Bench of this Tribunal dated11.05.2022 in OA No. 713/2018 in which the concept of notional promotion has been dealt with and it has been observed that paragraph 9 of MACP guidelines never specifically excluded notional service unlike other kind of service. This order of Ernakulam Bench of this Tribunal has also indicated the implications on pension and internal benefits of the retiring employees.
7. Learned counsel for the respondents reiterated the stand taken in the reply and submitted that it was in view of the clarification in the order dated 14.07.2021 (Annexure A/1) and DoPT's ID dated 29.06.2021 (Annexure A/2) which were clear in content and therefore the action of the respondents was justifiable on this basis. She also submitted that since there is difference in details of dates etc. even the joint application was not maintainable in this matter. She further argued that it was under the DoPT's instruction that only the actual period of service was to be counted and accordingly the CBEC Board had ordered. She also referred to the para 9 of the MACPS order which defines „Regular Service" and says that very clearly adhoc and contract basis services were not to be taken as regular service clearly stipulated that regular service for the purpose of MACPS would commence from the date of joining a post in direct entry grade on regular basis either on direct recruitment or on absorption/re- employment basis.
7.1. Learned counsel for respondents further argued that the reliance placed on K. Madhavan case (supra) was not applicable in this case; the issue dealt with there was about postponing DPC. Similarly, she argued that K B Rajoria case relied upon by the applicants too was not applicable in this matter as that case was for regular promotion which is not the main issue here. She specifically submitted that MACAP scheme was not something granted in lieu of promotion; it was merely a placement of an employee in the next immediate higher pay grade without change in status, designation or classification. This This was further buttressed by the stipulation in the impugned order dated 11.06.2014 that monetary benefits would Page 27 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 28 O.A.No.200/532/2024 be admissible w.e.f. the date of actual assumption of charge in the grade of Inspectors. Under these circumstances, it was necessary to count the period of 10 years for MACP from the date of assumption of charge in the grade and not from the date of notional promotion.
8. Heard learned counsel for the parties and perused the material available on record. It is indisputably clear that first the post of Inspectors carried the pay scale of Rs. 5500-9000/- which was upgraded to the pay scale of Rs. 6500-10500/-w.e.f. 21.04.2004. The scale was further upgraded to Rs. 7450-11500/- which was equivalent to PB-2 + GP-4600/- under the 6th Pay Revision Recommendation. Here the applicants were promoted in the year 2002 and 2003 and then after 6th Pay Revision Recommendation, upgradation under MACP after 10 years of the of service from then came up. Since the basic fixation of these Inspectors had to be in the grade pay of Rs. 4600/-in PB-2, the next upgradation 2nd or 3rd as the case could be was to be to the grade pay of Rs. 4800/- after 10 years of regular service as per the MACP scheme. In this case, the Inspectors were promoted pursuant to the order dated 26.09.2005 (Annexure R/3) and 19.07.2006 (Annexure R/4) and accordingly the order of promotion to the grade of Inspector was issued vide order dated 11.06.2014 (Annexure R/5). This order stated that the promotions were notionally given w.e.f. 19.07.2009 which was consequent upon the findings of the Review DPC Meeting. It was stipulated that the monetary benefit would be admissible from the date of assumption but were allowed to exercise option for pay fixation on 11.06.2014. On this basis, the MACP was given vide the order dated 19.07.2009. However, in view of subsequent clarification from DoPT at Annexure A/1 and Annexure A/2, the MACP was revised excluding the period covered under notional promotion and it was permitted from the date of actual assumption of charge which has been questioned and impugned here.
9. We have carefully gone through the judgments of the Hon"ble Apex Court relied upon by the counsel for Page 28 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 29 O.A.No.200/532/2024 the applicant as also through the judgment of the Ernakulam Bench of this Tribunal. Although it was contested by the counsel for the respondents that the Hon"ble Supreme Court's judgments were distinguishable as they were on different issue, we can still benefit from the opinion expressed on the issue of regular service as discussed in preceding paragraphs, according to which, the word „regular" would not mean actual and as it implication what we have to see whether the appointment was a regular or irregular in the sense whether it was contrary to any extant instruction or principle of law. In its para 12 of this judgment, it further lays down that the expression „on a regular basis" would mean appointment to a post on a regular basis in contradistinction to appointment on adhoc or stop gap or purely temporary basis. None of the parties have commented or argued that notional promotion was irregular and therefore the appointment even on notional appointment was on a regular basis in contradistinction from the appointment on adhoc or stopgap basis. This appears to be the spirit of the stipulation in para 9 of the MACP scheme itself which expressly excludes the adhoc or contractual period of service. Similarly we can benefit from the order in K. Madhvan & Anr. case (supra) which elaborates on the interpretation of regular service that it is not adhoc or stopgap or temporary basis. In the similar way the Ernakulam Bench"s judgment relied upon by learned counsel for the applicant also indicates the same thing. Infact, it has specifically observed that the effect of the notional appointments will be lost if their eligibility for upgradation under MACP is fixed at a later stage. Even if there are differences in the matters of details and the strict context, the general guiding principle cannot be dichotomous and it has to adopted universally without any discrimination whatsoever. Therefore, if in course of regular service incumbents have been given notional promotion from any particular date, it is perfectly in order to allow the monetary benefit from the date of actual assumption of charge but to completely disallow the period of service under notional promotion will have the effect of negating the service itself which cannot be a tenable interpretation.
Page 29 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30' 30 O.A.No.200/532/202410. Under these factual matrix, we allow the OA and quash and set aside the orders 14.07.2021 (Annexure A/1), DOPT ID note dated 29.06.2021 (Annexure A/2) and establishment order no. 09/2022 dated 05.08.2022 and establishment order no. 21/2022 dated 30.0.2022 (Annexure A-3/1 and A-3/2) and direct the respondents to consider and grant the benefit of 2nd/3rd financial upgradation under MACP taking into account the period served on notional basis also, subject to other procedural requirements. This consideration must be completed within 3 months from the date of receipt of this order. No orders as to cost."
4. In light of what has been observed by the Ahmedabad Bench, we cannot take a divergent view contrary to the view already taken by the coordinate bench of this Tribunal.
5. We, therefore deem it appropriate to direct the applicants to serve the copy of order passed by the co-
ordinate Ahmedabad Bench of this Tribunal along with the copy of this order to respondents to consider and grant the similar benefits to the applicants, if found eligible, within a period of three months from the date of receipt of a copy of this order.
6. Accordingly this Original Application is disposed of in above terms. No order as to costs.
(Mallika Arya) (Akhil Kumar Srivastava) Administrative Member Judicial Member kg/-
Page 30 of 30 Digitally signed by KARUNA GUPTA Date: 2025.05.22 13:07:57+05'30'