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(f) The period which was not considered as qualifying service cannot be counted for the purpose of granting increments/ financial up gradation under MACPs which is contrary to the provisions (FR 26 (1), GIDs (2), (4), Als (1),(2) thereunder, and GID (3), FR 54.).

(g) The Departmental Screening Committee for Group 'A' posts which was constituted to consider and review grant of financial up-gradation under ACP/MACP had clearly mentioned that as per records it has been found that in her regularization order, she has been regularized w.e.f. 01.01.1996.

(2) The request of Smt. Alka Srivastava, Deputy Director for counting of her services as regular w.e.f. 13-7-

1989 instead of 1-1-1996, is an after thought and does not have any merit.

(3) Grant of financial benefits under ACP/MACP to Smt. Alka Srivastava may be done after taking into consideration the provisions mentioned in above paras "f"& "I".

39. Subsequently, it was noticed, in the light of the audit report of ICSSR for the period 2009-2011, as forwarded by the office of the Director General of Audit by letter dated 1 August 2011, that, though the appellant was regularised w.e.f. 1 January 1996, she was granted her 1st ACP upgradation w.e.f. 1 September 2001 and 2nd MACP w.e.f. 13 July 2013, counting her service for the purposes of entitlement to ACP / MACP w.e.f. 13 July 1989. The Committee, therefore, recommended that 1st ACP benefit would inure to the appellant only w.e.f. 1 January 2008 and the 2nd MACP from 1 January 2016.

40. Thereafter, the ICSSR, by Office Order dated 18 March 2021, correctly withdrew the 1st ACP and 2nd MACP benefits granted to the appellant w.e.f. 1 September 2001 and 13 July 2009, reckoning her qualifying service, for the purposes of ACP/MACP w.e.f. 13 July 1989. She was, therefore, granted the corrected benefit of 1 st ACP and 2nd MACP on the basis of her regular service reckoned from 1 January 1996.