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HON'BLE Mr. K. GEORGE JOSEPH, ADMINISTRATIVE MEMBER Applicants in this O.A are working as Senior Tax Assistants in the Central Excise Division, Calicut Commissionerate. They were recruited as Sepoys and on passing the departmental qualifying test, they were promoted as LDCs on 14.02.2003. The Recruitment Rules for the post of Tax Assistant came into force on 02.05.2003 in which it was made clear that all LDCs as on 02.05.2003 would become Tax Assistants on passing the computer proficiency test. They passed the computer proficiency test held on 02.12.2003. But they were not promoted as Tax Assistants on the wrong interpretation of the rules stating that they would be eligible for promotion as Tax Assistants only after completion of 7 years of service as LDCs. The applicants filed O.A. No. 175/2008 for granting them promotion as Tax Assistants with effect from the date of passing the computer proficiency test held on 02.12.2003. The O.A was allowed on 17.10.2008. Again, the applicants were directed to appear for computer proficiency test on 15.12.2008. They passed this test also. They were promoted as Tax Assistants with effect from 15.12.2008. Their representations for granting notional promotion with effect from 02.12.2003 on which date they passed the first computer proficiency test, were rejected. The O.A. No. 320/2009 for granting them notional promotion as Tax Assistants with effect from 02.12.2003 was allowed as per order dated 14.01.2010. The applicants were given promotion as Tax Assistants with effect from 02.12.2003. As no consequential benefits were granted, Contempt Petition No. 4/2011 was filed, but it was closed for seeking the redressal of grievances separately. The applicants were promoted as Senior Tax Assistants as per order dated 27.01.2011 and they joined the post on 28.01.2011. The applicants appeared for the departmental qualifying test for the post of Inspector of Central Excise, which is their next promotion. Meanwhile, the first respondent called their juniors for physical test and interview on 29.08.2011 for promotion as Inspectors against 22 vacancies. But they are left out as they were not given retrospective promotion as Senior Tax Assistants. In as much as the applicants were not called for interview on 29.08.2011 for the post of Inspector of Central Excise, they filed M.A. No. 227/2011 in O.A. No. 320/2009 praying for a direction to include them also in the zone of consideration for promotion as Inspectors. When the said M.A came up for consideration on 28.03.2011, this Tribunal directed the learned counsel for the applicants to file a fresh O.A after withdrawing the M.A. The M.A. No. 227/2011 was accordingly withdrawn and they filed the present O.A for the following reliefs:

5. We have heard Mr. CSG Nair, learned counsel for the applicants and Mr. Sunil Jacob Jose, learned SCGSC, appearing for the respondents and perused the records.

6. The operative part of the order in O.A. No. 320/2009 is extracted as under :

"17. In view of the above, the O.A. fully succeeds. Annexure A-13 order is hereby quashed and set aside. It is declared that the applicants are entitled to be promoted as Tax Assistants on the basis of their qualifying in the computer proficiency test held in December, 2003 and accordingly they are entitled to be fixed their pay and allowances admissible to the Tax Assistants, notionally from the date of their passing and actually from the day they have started enshouldering higher responsibilities. Monetary benefits arising out of the above order shall be paid to the applicants within a period of six months from the date of communication of this order. Their seniority shall also be advanced accordingly, of course, after due notice to the affected parties. Time calendared for the same is also six months from the date of communication of this order.