CENGO INDIA CONGRATULATES SHRI RAVI MALIK & SHRI R. CHANDRA MOULI FOR BEING ELECTED AS SECRETARY GENERAL AND PRESIDENT RESPECTIVELY OF AIACEGEO ON 02.11.2014 AT DAMAN CONVENTION. “OUR UNITY ZINDABAD” “LONG LIVE OUR ASSOCIATION” .
{- OUR MAIN DEMANDS. •(1) Grade Pay of Rs.5400 in PB-3 w.e.f 01.01.2006 to all Superintendents of Central Excise and Time scale in PB-3 on completion of 4 years service as Superintendent (2) Stagnation to be reduced to less than 4 years for induction to Group-A in STS ( DC) grade directly. (3) 3rd MACP & 2nd MACP should be Grade Pay Rs. 7600 in PB-3 & 6600 in PB-3 respectively. (4) Parity in matter of career prospects of (Group-B) Inspector along with Examiner of Customs and other counter parts.}----. Further we also demand that (1) 50% of Dearness allowance should be merged with basic pay (2), the New Pension Scheme and PFRDA Bill should be withdrawn (3) relaxation children education allowance from Income Tax (4) Cash less health scheme to all Central Excise Employees (5) removal of the unscientific ceiling in compassionate appointment (6)creation of separate service to maintain all India seniority list for Inspectors and prospective removal of zonal disparity in promotions (7) introduction of in situ/ time bound promotional scheme to grant 5 promotions to all Inspectors of Central Excise in their entire service career,those have completed 8 years as Inspector and 20 years as Inspector and Supdt. combinedly should be upgraded to the post of Supdt and AC respectively (8) immediate DPC against existing vacancies in the cadre of AC, (9) regularization of adhoc promotions pending since 97 on revised ratio as per SC decision dated 03.08.11(10) Three upgradations under MACP should be post based like ACP scheme.(11) provision for proper infrastructures to all offices with a provision of sitting arrangement as per prescribed norms (12) issue of laptop/mobile to all Inspectors/Superintendents (13)granting of pay scale of 2000-3200 & 6500-10500 to the cadre of Inspector w.e.f 01.01.86 & 01.01.96 respectively (14) granting of pay scale of 2200-4000 & 8000-13500 to the cadre of Superintendent w.e.f 01.01.86 & 01.01.96 respectively (15) CR must be conducted in every 4 years block like CSS.

Tuesday, 25 November 2014

ALLOTMENT OF EMPLOYEE CODE TO NEWLY PROMOTED ASST. COMMISSIONER.

THE DG/HRD HAS BEEN RECENTLY ALLOTTED EMPLOYEE CODE TO EACH AND EVERY NEWLY PROMOTED ASST. COMMISSIONER. FOR CODE NUMBER PLEASE VIEW CENGAO INDIA (cengao.blogspot.in) 

MESSAGE FROM SECRETARY GENERAL

Dear friends,
Namaste.
A. Meeting with Chairman: In view of some lower grade being created for temporary Asstt. Commissioner in the RRs by CBEC, an emergent meeting was held with the Chairman yesterday in evening hours. He was also pleased to call the Member (P&V) for the meeting. The points discussed are attached herewith. In addition to the attached points, the issue of working under the juniors was also raised. The meeting was held in a positive atmosphere; let us see what result comes out. A pointwise brief on their reply, however, is depicted as under-
1. No gradation between regular and temporary AC’s: No lower grade will be created for temporary post of AC. However, some distinction will be made between temporary and regular AC in accordance of the Cabinet approval. Both are JTS posts but temporary AC (so long is temporary) will have no right for further promotion. Their seniority will be counted only after entering into regular category.  
2. DPC for 2013-14, 2014-15 & 2015-16 for promotion to the post of Asstt. Commissioner: DPCs will be conducted after watching the developments in the legal cases.
3. Non-availability of infrastructure & staff: A letter may again be written to the field formations on the issue.
4. Transfer & posting policy: A letter may again be written to the field formations on the issue.
5. Grant of MACP upgradation in promotional hierarchy: Legal verdicts will be studied.
6. Allocation of Appraisers to Central Excise Zones: List is to be provided.
7. Retrospective implementation of the pay scale revision of Central Excise Superintendents at par with NCB: Issue will be examined.
8. Implementation of circular issued vide F. No. A-26017/44/94-Ad II (A) Dt. 08.03.95 regarding arrears of pay: File will be examined as the issue is too old.
Chairman was also pleased to appeal for our officers to work hard for the achievement of the revenue target to justify our cadre restructuring. We assured that revenue would be collected above the target like ever also requesting that some motivation is required to do the work in better manner as our counterparts are reaching the level of Commissioner and Joint Secretary while we are retiring only as Superintendent or AC. He was pleased to assure that the necessary steps would be taken. Let’s see what happens.
But all members are appealed to do their best and make extraordinary efforts to achieve the revenue target, so that we may be able to ask more for us in more authentic manner.
B. Brief for CPC: A brief for discussions with the CPC is also posted below. All are requested to go through it and respond immediately to supplement anything relevant.
C. Funds & DDO certificates: All are again requested to be serious about the clearance of subscription dues, increase funds and send DDO certificates.
Love,
Ravi.


COMPARABILITY OF CENTRAL EXCISE SUPERINTENDENT WITH SOME OTHER COUNTERPARTS
The parity in pay scales/grade pays has been disturbed by the government of India in the following analogous/comparable/equivalent cadres despite of the recommendations of the pay commissions starting from 1st to 4th to maintain parity-
(1) DSP of CBI VRS. SUPERINTENDENT OF CENTRAL EXCISE
The posts of Superintendent of Central Excise and DSP of CBI fall under the category of ‘analogous posts’ under the criterion prescribed for analogous posts by the  Department of Personnel and Administrative Reforms OM No.14017/27/75-Estt(D)(Pt.) dated 7.3.1984
2. Special Police Establishment (Executive staff) Recruitment Rules, 1963 as amended during the year 1987 also provide that the post of Superintendent of Central Excise and the post of DSP of CBI are analogous to each other. As per these Recruitment Rules, Superintendents of Central Excise are entitled to join CBI as DSP on deputation. The pay scale of both posts was same, i.e., Rs. 2000-3500/- upto 07.02.1996. But suddenly the Govt. of India vide OM dated 08.02.1996  enhanced the pay scale of DSP of CBI to Rs. 2200-4000/- retrospectively w.e.f. 01.01.1986 without enhancing the pay scales of other analogous posts. The Govt. of India had admitted that the duties and responsibilities performed by the Central Excise executive officer are more arduous and hazardous than the Executive officers of Delhi Police and CBI. Vide para 4 of the High Power Committee Report mentioning also that “there has been no reduction or diminution in the duties and responsibilities of the executive staff in CBEC/CBDT.” The pay scales allowed to the posts of Superintendent of Central Excise and DSP of CBI since 1986 are extracted hereunder:
DSP of CBI –
01.01.86 – Rs. 2200-4000/-
01.01.96 – Rs. 8000-13500/-
01.01.06 - Grade Pay of Rs. 5400/- in PB-3 (Pay Band of Rs. 15600-39100/-)
Superintendent of Central Excise –
01.01.86 – Rs. 2000-3500/-
01.01.96 – Rs. 6500-10500/-
21.04.04 – Rs. 7500-12000/-
01.01.06 - Grade Pay of Rs.4800/- in PB-2 (Pay Band of Rs. 9300-34800/-)
3. The Govt. of India has also upgraded the post of DSP of CBI to Group ‘A’ and, both posts being analogous, also continued to allow the deputation to Superintendents of Central Excise to the post of DSP of CBI. To remove this anomaly, it is not only required to enhance the pay scale of Superintendent of Central Excise w.e.f. 01.01.1986 at par with the post of DSP of CBI but it is also required to classify the post of Superintendent of Central Excise as Group ‘A’ at par with the DSP of CBI.
4. The Govt. of India, Ministry of Finance (Department of Expenditure) vide letter No.9(113)/2009-RTI dated 01.01.2010 supplied the note sheet of File No.62/2/2001-IC of the Department under RTI Act, 2005. In the said Note sheet, it is mentioned that:-
“2. The issue under consideration is grant of higher pay scales to Income Tax Inspectors & Income Tax Officers (ITOs)/equivalent ranks in CBDT & CBEC. The demand is based on the ground that the Government had placed the Inspectors of CBI/IB on a higher scale of Rs. 2000-3200/- (Revised: Rs. 6500-10500/-), thus, disrupting the established parity between Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax. 
3. Till the time of 4th Pay Commission, parity existed in the pay scales of Inspectors of CBEC/CBDT and those of CBI/IB all of whom were in the pay scale of Rs.1640-2900/- (Revised: Rs.5500-9000/-). This parity was disturbed by the order of the Government of India No.F.15(1)/IC/86 dated 22.09.86 vide which Inspectors of CBI/IB were placed in the higher pay scale corresponding to the 5th CPC pay scale of Rs. 6500-10500/-. The issue was also considered by the 5th CPC which made the following recommendations in this regard;
i) Inspectors of Income Tax, Central Excise & Customs in the scale of Rs.1640-2900/- were recommended only the replacement of that scale, i.e., Rs.5500-9000/-.
ii) Inspectors of CBI and IB in the scale of Rs. 2000-3200/- were recommended the lower scale of Rs.1640-2900/-, i.e., Rs. 5500-9000/-.
iii) Delhi Police Inspectors in the scale of Rs. 2000-3200/- were recommended the scale of Rs. 2000-3500/-, i.e., Rs. 6500-10500/-.  
4. The Fifth CPC specifically mentioned in Para-66.107 of the Report that “there was no justification to take the Inspectors of CBI and IB to the higher pay scale of Rs. 2000-3200/-”. Although the aforesaid recommendation of 5th CPC placed Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax in an identical pay scale, however, the 5th CPC had simultaneously also noted that “even otherwise we do not consider the duties of the posts of Inspectors of Income Tax, Excise & Customs to have any linkage or party with the Inspectors of Police”. This observation was taken to mean that despite the identical pay scale, 5th CPC had not considered these posts as similar. Accordingly, even though after the implementation of Fifth CPC recommendations, Inspectors of CBI and IB continued to be in the replacement scale of Rs.2000-3200/- as recommendation of the Fifth CPC that they be placed in the replacement scale of Rs.1640-2900/- was not accepted, however it was not considered necessary to extend Inspectors of Income Tax, Central Excise & Customs an identical higher scale.
5. The recommendation of 5th CPC that the duties of the posts of Inspectors of Income Tax, Excise & Customs did not have any linkage or parity with the Inspectors of Police however has to be viewed with reference to their recommendation in Para-70.64, which states that the “existing parity between the scales of pay of Inspectors of IB, CBI and Delhi Police is misplaced and has no logical basis. Delhi Police is like any other Police force and has hardly anything in common with IB and CBI or with the Central Police Organization”. This observation has to be seen in conjunction with the fact that 5th CPC while recommending the lower scale of Rs.1640-2900/- (Revised: Rs.5500-9000/-) for Inspectors of CBI and IB, upgraded the Inspectors of Delhi Police from the existing scale of Rs.2000-3200 to that of Rs.2000-3500/-.
6. The aforesaid discussion may show that 5th CPC observation that the posts of Inspectors of Income Tax, Excise & Customs did not have any parity with the Inspectors of Police was made with reference to the Inspectors of Delhi Police and not with reference to Inspectors of CBI and IB who were also recommended only the placement scale of Rs.1640-2900/-. This is further exemplified by the recommendation made by 5th CPC in Para-66.119 which deals with the issue of parity in pay scales between Inspectors of CBI/IB/Income Tax/Customs & Central Excise & inter-alia mentions that in the context of the recommendation that the Inspectors of CBI and IB should be placed only in the replacement scale corresponding to Rs.1640-2900/- the analogy no longer holds good. It may, therefore, be seen that Fifth CPC established the following clear principles;
(i) The earlier party in pay scales between the Inspectors of Income Tax, Central Excise & Customs & Inspectors of CBI and IB was also endorsed by the Fourth CPC had to be maintained.
(ii) The Inspectors of Police in Delhi were not comparable with the Inspectors of Income Tax, Central Excise & Customs or with the Inspectors of CBI and IB.
7. The decision of the Government to place Inspectors of CBI and IB in the higher scale of Rs. 2000-3200/- corresponding to the revised pay scale of Rs. 6500-10500/- and to continue them in the said higher pay scale was, therefore, not in accordance with the recommendations of Third, Fourth and Fifth Central Pay Commissions. This is all the more relevant as the Fifty Pay Commission had specifically recorded that the Inspectors of CBI & IB are not comparable with the Inspectors of Delhi and Andaman & Nicobar Police Organizations and recommended down-gradation of pay scales of Inspectors of CBI & IB to Rs. 1640-2900/- corresponding to the revised pay scale of Rs. 5500-9000/- on par with Inspectors working under CBDT and CBEC. The situation may also need to be viewed in light of other developments subsequent to the recommendations of Fifth CPC whereby parity on par with the pay scales obtaining in Delhi Police was extended in the Central Police Organizations even though the Fifth CPC had specifically observed that like CBI & IB, even Central Police Organizations could not be stated to be comparable with Delhi Police. The demand for higher pay scales of Inspectors of Income Tax, Central Excise & Customs on par with the Inspectors of CBI, IB as well as the Central Police Organizations may, therefore, need to be viewed in light of the aforesaid facts.
8. Subsequent to recommendations of Firth CPC, the then Finance Minister had constituted a Committee consisting of Chairmen and Members (Personnel) of CBDT and CBEC to look into this issue. The said Committee, vide its report dated 31.07.1998, recommended following pay scales for different posts in CBDT and CBEC:-
(1). GROUP ‘B’: Rs.2500-4000/- (Pre-revised) corresponding to Rs. 7500-12000/- (Revised) – S-14 level.
CBEC: Appraisers, Superintendent (Central Excise) and Superintendent Customs (Preventive).
CBDT: Income Tax Officers.
(2). GROUP ‘C’: Rs. 2000-3500/- (Pre-revised) corresponding to Rs. 6500-10500/- (Revised) – S-12.
CBEC: Inspectors (Central Excise)/Examiners (Customs)/Preventive Officers (Customs).
CBDT: Inspectors Income Tax. 
9. Based on these recommendations, Department of Revenue had sent proposals for aforesaid up-gradations for consideration of this department. At such time, however, no final decision could be taken on this issue as the file was referred back to Department of Revenue for taking a fresh look on the proposal in view of the freshly implemented ACP scheme as well as the established norms for cadre restructuring. The file was thereafter not sent back probably because by then the cadre restructuring exercise of CBDT & CBEC had been initiated separately. Although, during the said restructuring, the number of posts of ITOs (Income Tax Officers) was increased from 3261 to 4204 and that of ITIs from 8106 to 9490, however, nothing could be done about the pay scale of these posts (which continued to exist unchanged at Rs. 6500-10500/- and Rs. 5500-9000/- respectively) because no new grades can be introduced in cadre restructuring. Although the Cabinet Note moved by Department of Revenue vide which the said cadre restructuring was approved also mentioned that “no new pay scales will be introduced for any categories of posts in the department till next Pay Commission”, however, the administrative department has sent the proposal for upgrading pay scales of the posts of ITOs  on the ground that these posts have not been given higher pay scales as a result of restructuring and therefore their case for higher scales is required to be examined and considered on merit. The ground taken by Department of Revenue appears to be justified particularly because the anomaly had cropped up on account of grant of higher pay scales to Inspectors of CBI, IB and CPOs over and above the recommendations of the various successive Pay Commissions including the Fifth CPC which may need to be resolved at this state.
10. It may also be mentioned that simultaneously the issue had also been agitated by All India Federation of Central Excise Executive Officers before Jabalpur Bench of CAT vide OA No. 45 of 2000 wherein grant of pay scales at par with CBI and IB had been demanded. The Tribunal, in concluding para of their judgment dated 22.03.2002 had observed as under:- 
“In the result, we find the action of the Government to deny the applicants pay scale at par with those of Inspectors of CBI/IB as violative of Article 14 and 16 of the Constitution of India. However, we refrain from ordering accord of any scale to the applicants and in this view of the matter the OA is disposed of with the direction to the respondents to reconsider the claim of the applicants for being accorded the pay scale at par with the Inspectors of CBI and IB having regard to the observations made above by us and to take a final decision by passing a detailed and speaking order, with a period of three months from the date of receipt of a copy of this order. No costs.” 
11. The judgment of CAT was sent to Ministry of Law regarding feasibility of filling an appeal. Department of Legal Affairs vide their advice on Page 43-44 in ante while observing that no infirmity existed in the aforesaid judgment had also stated “It is a recorded fact that similarity of the pay scale was recommended by HPC Committee also. But the same could not find favour of consideration by the Government, reasons best known to it. When this fact is admitted that the nature of duties of the Inspectors of Excise are arduous comparatively those of CBI and IB, there appears no reasons as to why they should not be provided the same scale and it appears that it may invoke Article 14 and 16 of the Constitution”. (Articles 14 and 16 of the Constitution deal with ‘Equality before law’ and ‘Equality of opportunity in matters of public employment’). No appeal was filed against this order and directions of Tribunal were complied with through passing speaking orders rejecting the demand of higher pay scales of the applicants.”  
12. In the present context, it is also pertinent to mention that subsequent to recommendations of the Fifth Central Pay Commission the posts belonging to DANICS and DANIPS have been allowed pay scale of Rs. 8,000-13,500/- on completion of 4 years service in the grade of Rs. 6,500-10,500/-. The Govt. has also allowed this pay scale to Section Officers in the CSS on completion of 4 years regular service in the grade. Posts in CBEC in the grade of Rs. 6,500-10,500/- like those in the case of DANICS/DANIPS and CCS are also filled to some extent by direct recruitment through the Civil Services Examination. Accordingly, a similar dispensation (suitably modified as per the recommendations of the committee) for upward revision of pay scale in respect of these posts in CBEC & CBDT may merit consideration on this ground also.”
13. To sum up, it may be mentioned that in no two organisations, the assigned duties of comparable posts can be totally identical and so is the case with the Inspectors of CBI, IB, Central Police Organisations, Customs, Income Tax and Central Excise. However, the 3rd, 4th and 5th pay commissions by assigning identical pay scales to the Inspectors of CBI, IB, Central Police Organisations, Inspectors of Income Tax, Customs and Central Excise have established the comparable nature of the level of responsibilities assigned to the Inspectors of each of the categories mentioned above. This was also upheld by the committee set up by the former Finance minister on this subject as well as in the judgement dated 22.03.2002 of Jabalpur Bench of CAT. In view of this, it may perhaps be appropriate if the instant proposal of Department of Revenue to up-grade pay scales of the posts of Income Tax Inspectors and Income Tax Officers to Rs. 6500-10500/- and Rs. 7500-12000/- with prospective effect is approved. A similar dispensation will also need to be extended to analogous posts in CBEC as the posts in these two departments have a distinct relativity and have always been on par. This would also be in consonance with the decision taken at the time of upgrading pay scales of the posts of various Accounts staff wherein the higher pay scales necessitated in Ministry of Railways (on account of their established relativity vis-a-vis the commercial clerks in that Ministry having been disturbed) was extended to analogous posts in all the Organised Accounts Department of the Central Govt. The financial implication of the proposal would consequently be around Rs. 12 crores per annum.”
5. The copy of the letter No. 3(123)2008-RTI dated 25.08.2008 of Department of Expenditure is annexed herewith as Annexure –9.  
6. The Fifth Central Pay Commission had established in clear principle that the earlier parity in pay scales between the Inspectors of Income Tax, Central Excise & Customs and Inspectors of CBI and IB was also endorsed by the Fourth Central Pay Commission to be maintained as explained above. This has not only been admitted by the Govt. of India, Ministry of Finance, Department of Expenditure but also by Hon’ble CAT of Jabalpur vide order in OA No. 45 of 2000 and Hon’ble CAT of Mumbai vide order in OA No.86/2008 (Annexure-10). Although the recommendation was made with reference to the post of Inspector, the same is also applicable to next higher posts in the hierarchy, i.e., Superintendent. The Sixth Central Pay Commission vide para 7.15.17 had clearly mentioned that the recommendation with reference to the post of Inspector is also applicable for the next higher posts in the hierarchy of the organisation. While the immediate promotional post of Inspector of CBI is DSP of CBI, the promotional post of Inspector of Central Excise is Superintendent. Since the Grade Pay of Inspector of CBI,  i.e., Rs. 4600/- in PB-2 has already been granted to the post of Inspector of Central Excise, the post of Superintendent of Central Excise is also, therefore, entitled to get the Grade Pay of Rs. 5400 in PB-3 w.e.f. the grant of the same to the DSP of CBI.
7. Vide OM No.1148/Dir(A)/2008 dated 08.12.2008 (Annexure-11), the Ministry of Finance, Department of Expenditure stated under RTI Act, 2005 that “based on the recommendations of the committee set up by the Department of Revenue, the pay scales of the Inspectors and Superintendents of Central Excise in the Central Board of Excise & Customs under Department of Revenue were upgraded vide OM No. 6/37/98 dated 21.04.2004 with a view to maintain their relativity with corresponding posts in CBI/IB.” Despite of such declaration, the Grade Pay of the post of DSP of CBI has not yet been granted to the post of Superintendent of Central Excise by the Govt. The copy of OM No.1148/Dir(A)/2008 dated 08.12.2008 is annexed here as Annexure-11.
(2) DCIO of IB VRS. SUPERINTENDENT OF CENTRAL EXCISE
Like DSP of CBI, the DCIO of IB is also an analogous post to the post of Central Excise Superintendent. This post was also a Group ‘B’ gazetted post like Central Excise Superintendent. The pay scale of the DCIO of IB was also enhanced to Rs. 8000-13500/- from Rs. 6500-10500/- like DSP of CBI in 1996 but the Central Excise Superintendent was placed in a pay scale of Rs. 6500-10500/- only. The post of the DCIO of IB was also classified as Group ‘A’ post whereas the post of Central Excise Superintendent was placed under Group ‘B’. The pay scale of the Central Excise Superintendent was not made at par with the DCIO of IB despite of the admittance by the High Power Committee that both of the post are equivalent and analogous. Central Excise Superintendents should have also been granted the higher pay scale of Rs. 8000-13500/ at par with the DCIO of IB to undo the injustice meted out to the former category. No need to submit that the DSP of CBI and DCIO of IB do the work of investigation and intelligence which is also the integral part of the duties of the Central Excise Superintendents.
(3) SECTION OFFICER OF CSS VRS. SUPERINTENDENT OF CENTRAL EXCISE
                    The Section Officer of Central Secretariat Services (Group ‘B’ gazetted) were allowed pay scale of Rs. 8,000-13,500/- on completion of 4 years w.e.f. 01.01.1996. These officers have been allowed Grade Pay of Rs. 5400/- in PB-3 w.e.f. 01.01.2006 on completion of 4 years also. Whereas the Superintendents of Central Excise, analogous to these posts, have not been allowed any such higher scale on completion of 4 years w.e.f. 01.01.1996. They have been allowed merely a Grade Pay of Rs. 5400/- in PB-2 w.e.f. 01.01.2006 on completion of 4 years arbitrarily without any justification. The 6th Central Pay Commission also recommended to maintain the parity between the Headquarters Organisations and the field offices vide chapter 3.1. The High Power Committee had also recommended that the Section Officers of CSS are comparable with the post of Superintendent of Central Excise. It is clearly mentioned in Note Sheet of the Department of Expenditure vide para-12 (Annexure-  9) that posts belonging to DANICS, DANIPS and Section Officers in the CSS were allowed the scale of pay Rs. 8000-13500/- on completion of 4 years w.e.f. 01.01.1996. Accordingly, a similar dispensation for upward revision of pay scale in respect of these posts in CBEC and CBDT may merit consideration on this ground. The paragraph 2(ii) of the order dated 13.11.2003 of DOPT is extracted hereunder for ready reference:
“ 2(ii)- the Section Officers who are granted this non- functional pay scale of Rs. 8000-275-13500/- will continue to remain in Group ‘B’ (gazetted) and their eligibility for promotion to Grade I (Under Secretary) of CSS will be reckoned on the basis of total period spent in both the scales of Section Officer counted together. The copy of the order dated 13.11.2003 is annexed herewith as Annexure-12.
2. Vide O.M. dated 31.03.2006, the Stenographer Grade A&B (merged) of CSSS were also allowed the pay scale of Rs. 8000-13500/- on non-functional basis after completion of 4 years of service w.e.f. 01.01.1996. The copy of OM dated 31.03.2006 is annexed herewith as Annexure- 13.  The Section Officers of CSS and officers of DANICS & DANIIPS were granted the pay scale of Rs. 8000-13500/- w.e.f. 01.01.96 on completion of 4 years of service as NFS and the VIth CPC recommended the Grade Pay of Rs. 5400/- in PB-2 as NFGP for them but the Govt. granted the Grade Pay of Rs. 5400/- in PB-3 as NFGP to these officers whereas in case of similarly placed officers of the Department of Revenue and Postal, a Grade Pay of Rs. 5400/- in PB-2 has been granted by Govt. w.e.f. 01.01.2006.
(4) GROUP ‘B’ GAZETTED OFFICERS OF DANICS & DANIPS VRS. SUPERINTENDENT OF CENTRAL EXCISE
                   Like the Group ‘B’ gazetted officers of CSS, the Group ‘B’ gazetted officers of DANICS & DANIPS were also granted a time scale of Rs. 8000-13500/- w.e.f. 01.01.96 after completion of 4 years of service without granting the same to the Central Excise Superintendents. As submitted under the preceding para, High Power Committee clearly recommended that the Group ‘B’ gazetted officers of DANICS & DANIPS and the Central Excise Superintendents are the comparable posts. Despite of the recommendations, gross injustice was done to the later category by granting them a time scale in grade pay of Rs. 5400/- in PB2 after completion of 4 years of service w.e.f. 01.01.06 whereas the Group ‘B’ gazetted officers of DANICS & DANIPS have been granted the time scale of Rs. 8000-13500/- w.e.f. 01.01.96 and in a grade pay of Rs. 5400/- in PB3 w.e.f. 01.01.06 after completion of 4 years of service. The Central Excise Superintendents shoud also have been granted the said time scale of Rs. 8000-13500/- w.e.f. 01.01.96 and in a grade pay of Rs. 5400/- in PB3 w.e.f. 01.01.06.     
(5) CHIEF ENFORECEMENT OFFICERS OF ENFORCEMENT DIRECTORATE VRS. SUPERINTENDENT OF CENTRAL EXCISE
Vide para-6 of the High Power Committee Report, the committee recommended that  “by placing the Group ‘B’ services in CBEC/CBDT in the pay scale of Rs.7500-12000/-, they would be placed on par with identically situated Group ‘B’ employees in organisations in the Department of Revenue such as the Directorate of Enforcement and NCB as detailed in Annexure-B.  The posts of Superintendent of Central Excise and the Chief Enforcement Officers of Enforcement Directorate (ED) are equivalent. The committee also wished to draw the attention to the fact that the duties & responsibilities of similar levels in these two organisations are at par with the duties & responsibilities of Group ‘B’ and ‘C’ in the CBEC/CBDT.” The Government of India vide order dated 04.10.2005 (Annexure-14) had enhanced the pay scale of Chief Enforcement Officer of Directorate of Enforcement to Rs. 8000-13500/- at par with DSP of CBI without enhancing the pay scale of Superintendent of Central Excise.
2. The 6th Central Pay Commission vide para 7.15.24 of their recommendations also stated the following:
“para 7.15.24 – The posts of Assistant Enforcement Officer and Chief Enforcement Officer have traditionally been on par with the posts of Income Tax Inspectors and ITO/analogous posts in CBDT and CBEC. Subsequent to up-gradation of posts of Inspectors/ITOs/analogous posts in CBDT and CBEC, the Government also upgraded the posts in Enforcement Directorate but with a time lag. Since the parity between these posts is well established, the Commission recommends that the same should be maintained in future.”
The copy of para 7.15.24 is annexed here with as Annexure – 15.
3. As already submitted, the pay scale of the post of Chief Enforcement Officer was enhanced to the pay scale of Rs. 8000-13500/- vide Order F.No.1612612004-Ad.I.C dated 4.10.2005. Subsequently, the post of Chief Enforcement Officer was re-designated as Assistant Director. The duties and responsibilities of Assistant Director (re-designated) of Enforcement Directorate are on par with the duties and responsibilities of the post of Superintendent of Central Excise. The Superintendents of Central Excise join in Enforcement Directorate as Assistant Director on deputation basis also.
(6) SENIOR AUDIT/ACCOUNTS OFFICERS VRS. SUPERINTENDENT OF CENTRAL EXCISE
                                The Hon’ble CAT of Mumbai vide para 18 of order to OA No.86/2008 held the following :
“18. For the purpose of our reference, the concluding portion of the noting in the Ministry as produced by the applicant’s counsel at the time of arguments (which has not been denied or objected by the counsel for the respondents) received under the provisions of RTI Act, 2005 may be extracted and the same reads as under:-  
13. To sum up, it may be mentioned that in no two organisations, the assigned duties of comparable posts can be totally identical and so is the case with the Inspectors of CBI, IB, Central Police Organisations, Customs, Income Tax and Central Excise. However, the 3rd, 4th and 5th Pay Commissions by assigning identical pay scales to the Inspectors of CBI, IB, Central Police Organisations, Inspectors of Income Tax, Customs and Central Excise have established the comparable nature of the level of responsibilities assigned to the Inspectors of each of the categories mentioned above. This was also upheld by the committee set up by the former Finance minister on this subject as well as in the judgement dated 22.03.2002 of Jabalpur Bench of CAT. In view of this, it may perhaps be appropriate if the instant proposal of Department of Revenue to up-grade pay scales of the posts of Income Tax Inspectors and Income Tax Officers to Rs.6500-10500/- and Rs. 7500-12000/- with prospective effect is approved. A similar dispensation will also need to be extended to analogous posts in CBEC as the posts in these two departments have a distinct relativity and have always been on par. This would also be in consonance with the decision taken at the time of upgrading pay scales of the posts of various Accounts staff wherein the higher pay scales necessitated in Ministry of Railways (on account of their established relativity vis-a-vis the commercial clerks in that Ministry having been disturbed) was extended to analogous posts in all the Organised Accounts Department of the Central Govt. The financial implication of the proposal would consequently be around Rs.12 crores per annum.”
                2. The VIth CPC recommended the Grade Pay of Rs. 4800/- in PB-2 for replacement of pay scale of Rs. 7500-1200/- and Grade Pay of Rs. 5400/- in PB-2 for the replacement of pay scale of Rs. 8000-13500/- for Group ‘B’ officers. Despite of such recommendations, the Govt of India enhanced (a) the grade pay of Audit/Accounts Officers to Rs. 5400/- in PB-2 and (b) the grade pay of Senior Audit/Accounts Officers to Rs. 5400/- in PB-3 w.e.f. 01.01.2006.
                3. In accordance with the Indian Civil Accounts Service (Group ‘A’) Recruitment Rules, 1977, Senior Accounts Officers in Group ‘B’ of the Central Civil Accounts Service having pay scale of Rs. 8,000-13,500/- were eligible to get promotion to the Group ‘A’ post having Junior Time Scale of Rs. 8,000-13,500/- during the relevant period. In the similar analogy, the Central Excise Superintendents (Group ‘B’) may also be allowed the pay scale of Rs. 8,000-13,500/- or equivalent during the relevant period despite of being promoted to the post of Assistant Commissioner (Group ‘A’) in the Junior Time Scale of Rs. 8,000-13,500/- without problem. Otherwise to maintain parity with CSS etc., the Superintendents of Central Excise could be considered for promotion directly to Senior Time Scale with the grade pay of Rs. 6600/-.
(7) GROUP ‘B’ GAZETTED OFFICERS OF STATE SERVICES VRS. SUPERINTENDENT OF CENTRAL EXCISE
                It is also worth to submit that the Group ‘B’ Gazetted officers of various services of various States are also being placed since very beginning in an initial pay scale of Rs. 8000-13500/- or equivalent grade pay of Rs. 5400/- but, very disappointingly, the Central Excise Superintendents are being placed in an initial pay scale equivalent to a grade pay of merely Rs. 4800/- in PB2. If the Group ‘B’ Gazetted officers of State Services are being granted a pay scale of Rs. 8000-13500/- or its equivalent, it is gross injustice to the Central Excise Superintendent to grant them a lower pay scale. It is worth to mention in this regard that the pay scales of the Group ‘B’ Gazetted officers of State Services are also revised always keeping in view the recommendations of the Central Pay Commissions.
(8) DEFENCE PERSONNEL VRS. SUPERINTENDENT OF CENTRAL EXCISE
The Central Excise and Customs Department has the same structural features, command & control elements as in Police Organizations and Defence forces. The Central Excise and Customs executive officers also serve under similar harsh service conditions as the Police/Army. In spite of the similarities in the duties performed by the Central Excise & Customs personnel and Defence & Police personnel, the former ones are deprived of privileges extended to Defence and Police services. The command, control and also rank structure of Central Excise & Customs are similar to the Army/Police except that the ranks in Central Excise & Customs has different nomenclature (Chairman, Member, Principal Chief Commissioner, Chief Commissioner, Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, Inspector, Havaldar and Sepoy). The personnel of Central Excise and Customs are deployed on the borders (with Pakistan, Bangladesh, Nepal, China, Myanmar etc.), International Airports and International Sea Ports. They are also actively engaged in counter insurgency operations against dreaded smugglers, hard core criminals etc. within the country. These personnel have suffered heavy casualties while dealing with trans-border crimes and countering with dreaded smugglers. Their duties are akin to the Army and they are responsible not only for guarding the Economic borders of the Country but also for security of the Nation. In fact in J & K and North Eastern states of India, the Central Excise personnel are deployed side by side with the Army, BSF, CRPF and ITBP on the same location. They perform their duties in the most adverse conditions coupled with the threat to the lives of them & their families by enemy action, insurgents, dreaded smugglers, hard core criminals and the climatic hazards. Also as per the latest OM vide F. No. 8/B/90/HRD (HRM)/2011 (Part-I)/4853 Dt. 21.10.14 and No.C.30013/11/2011-Ad.IV.A Dt. 02.08.13 of the Govt. Of India, the Central Excise executive personnel perform their duties in the nature & style of ‘Military’ and ‘Navy’.
PART-VI
NATURE OF WORK/DUTIES & PAY SCALE FOR CENTRAL EXCISE SUPERINTENDENT
Chapter-I
NATURE OF WORK/DUTIES OF CENTRAL EXCISE SUPERINTENDENT
          The Central Excise Superintendents are not only performing the executive and administrative duties but they are also performing the judicial duties which are not being performed by any of the Group ‘B’ gazetted officers or above mentioned counterparts of them. They are doing the work of Executive Officer, Preventive Officer, Administrative Officer, Assessing Officer, Registration Granting Authority, Examining Authority, Quasi-Judicial Authority, Summons issuing and Statements recording Authority (particularly the statements recorded under Summons is a valid evidence in the Court unlike recorded by Police Authority), Controller of Drug Trafficking and Smuggling, Accountant, Chemist, Advocate, Judge, Scientist, Technical Officer, Police Officer, Intelligence Officer, Investigating Officer etc. Keeping in view the nature of their duties and work responsibilities being performed by them, they certainly deserve the better treatment than any of their counterparts in the matters of pay as well as career prospects.
Chapter-II
PAY SCALE FOR CENTRAL EXCISE SUPERINTENDENT
          From the above, it can be seen that a Superintendent is required to be a perfect Executive Officer, Preventive Officer, Administrative Officer, Assessing Officer, Registration Granting Authority, Examining Authority, Quasi-Judicial Authority, Summons issuing and Statements recording Authority (particularly the statements recorded under Summons is a valid evidence in the Court unlike recorded by Police Authority), Controller of Drug Trafficking and Smuggling, Accountant, Chemist, Advocate, Judge, Scientist, Technical Officer, Police Officer, Intelligence Officer, Investigating Officer etc. The Superintendent is not only engaged in investigations & intelligence work but also issue the show cause notices and adjudicate the same (unlike CBI, IB & Police personnel whose duties are only investigation). Superintendents of Central Excise are also ordained to be at the ‘cutting edge’ of the Government put into operation the proposed ‘Goods & Service Tax (GST)’. Yet this Group ‘B’ Gazetted cadre has no promotional prospects and has been continued to be deprived of a justifiable pay, leave aside a pay on the basic principle of ‘equal pay for equal work’.
                     2. Parity is the basic concept of our Constitution. The Ministry of Finance has clearly stated that "in no two organisations, the assigned duties of comparable posts can be totally identical and so in the case with the Gazetted Executive Officers of CBI, IB, Central Police Organisations, Enforcement Directorate, Customs, Income Tax and Central Excise. However, the 1st, 2nd, 3rd and 4th Pay Commissions have established the comparable nature of the level of responsibilities assigned to the Gazetted Executive officers of each of the categories mentioned above by assigning identical pay scales to them. This was also upheld by the committee set up by the then Finance Minister on the subject."
3. The pay scale of Deputy Superintendent of CBI was upgraded by the Government during 1996 retrospectively from 01.01.86 equivalent to the Grade Pay of Rs. 5400/- in PB3 disturbing the traditional parity and without upgrading the pay scale of other analogous posts. The pay scale of DCIO of IB was also upgraded by the Government during 1996 to the same level. The analogous counterparts of Enforcement Directorate have also been placed under a pay scale of Rs. 8000-13500/-. Therefore, the post of Superintendent of Central Excise, being an analogous post to Deputy Superintendent of CBI etc. as per the Recruitment Rules of the Deputy Superintendent of CBI is entitled to get the pay scale/grade pay equivalent to the later (w.e.f. the date of grant to the later) duly classifying this post as Group 'A'. The post of Inspector of Central Excise is the feeder grade for the post of Superintendent of Central Excise and like the Inspector of CBI for Deputy Superintendent of CBI. The Government has granted the same Grade Pay, i.e., Rs. 4600/- in PB2 to both of the above categories of the Inspectors. Hence, both the promotional posts are also required to get equal grade pays since the same date.
4. As per the Recruitment Rules of CBI framed under article 309 of Constitution of India, the Central Excise and Customs Department is considered as a Central Police Organisation. Accordingly, the executive posts of Central Excise department are considered as analogous posts to respective levels in CBI and, therefore, executive officers of Central Excise department are entitled to join CBI on deputation. The Executive Officers of Central Excise and Customs Department are uniform bearing Officers. Even the recommendations of the 6th  CPC under para 7.14.25 to maintain parity between the post of Chief Enforcement Officer and Central Excise Superintendent etc. have also not been implemented.
5 (7). The Central Excise and Customs Department has the same structural features, command & control elements as in Police Organizations and Defence forces. The Central Excise and Customs executive officers also serve under similar harsh service conditions as the Police/Army. In spite of the similarities in the duties performed by the Central Excise & Customs personnel and Defence & Police personnel, the former ones are deprived of privileges extended to Defence and Police services. The command, control and also rank structure of Central Excise & Customs are similar to the Army/Police except that the ranks in Central Excise & Customs has different nomenclature (Chairman, Member, Principal Chief Commissioner, Chief Commissioner, Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, Inspector, Havaldar and Sepoy). In accordance with the NDPS Act and the Central Excise Act, the powers of the Police officers are vested into executive officers of Central Excise. The personnel of Central Excise and Customs are deployed on the borders (with Pakistan, Bangladesh, Nepal, China, Myanmar etc.), International Airports and International Sea Ports. They are also actively engaged in counter insurgency operations against dreaded smugglers, hard core criminals etc. within the country. These personnel have suffered heavy casualties while dealing with trans-border crimes and countering with dreaded smugglers. Their duties are akin to the Army and they are responsible not only for guarding the Economic borders of the Country but also for security of the Nation. In fact in J & K and North Eastern states of India, the Central Excise personnel are deployed side by side with the Army, BSF, CRPF and ITBP on the same location. They perform their duties in the most adverse conditions coupled with the threat to the lives of them & their families by enemy action, insurgents, dreaded smugglers, hard core criminals and the climatic hazards. Also as per the latest OM vide F. No. 8/B/90/HRD (HRM)/2011 (Part-I)/4853 Dt. 21.10.14 and No.C.30013/11/2011-Ad.IV.A Dt. 02.08.13 of the Govt. Of India, they perform their duties in the nature & style of ‘Military’ and ‘Navy’.
6 (8). The Govt. declared before the IVth CPC that Executive Officers of Central Excise and Customs Department are uniformed officers and are performing more arduous & hazardous nature of duties than executive officers of other departments like CBI & IB etc. The first level of gazetted officers such as the Superintendent of Central Excise and Customs are also the first appellate officer with whom the public has to confront while dealing with the department. These officers not only display the stamp of authority of the government to the general public but also present the true face of the government to the people. In fact, the attributes of government are measured and tested by the actions & behaviour of these first level gazetted officers who actually create the image of the government. This means that a happy, job-satisfied & contended first level gazetted officer will impact the efficiency, effectiveness and image of the government in positive manner. His/her remunerations & career prospects should be augmented & refurbished to an optimum level to serve the best interest of the Government.
7 (9). Raja Chellia Committee also recommended higher pay scales for executive officers of the taxation department. The revenue officers throughout the world are also better placed than others in r/o pay matters and career prospects. In spite of the fact that the service conditions of Central Excise & Customs personnel are akin to the Central Police Organisations, CBI and Defence Armed Force personnel, they are not compensated with any additional incentives or allowances as in the case of CBI, Police, Army etc. For example, an Army personnel posted in Leh-Ladakh region gets Military Service Pay but a Central Excise & Customs personnel serving under same conditions is deprived of the same without any potent reason. The post of Superintendent of Central Excise is analogous to the post of Deputy Superintendent of CBI and DCIO of IB but the higher benefits granted to the later ones apart from higher Group ‘A’ salary, one month additional pay in the year, 25% extra salary per month etc. have not been granted to the Superintendent of Central Excise & Customs. The denial of benefits to the Superintendent of Central Excise at par with the Deputy Superintendent of CBI etc. is discriminatory, arbitrary, illegal and unjustified.
          8 (10). The different Pay Commissions (upto 4th) placed the pay scale of Superintendent of Central Excise at par with the other analogous Group-'B' Gazetted Officers in the Central Government including DSP of CBI. For convenience a table showing the same is furnished as under:-
SI. No.
Post
I
II
III
IV
V
VI
1
Superintendent Central Excise
275-800
350-900
650-1200
*2000-3500
**6500-10500
GP 4800 in PB 2, After 4 years GP 5400 in PB2
2
Appraisers, Customs
-do-
-do-
650-1200
*2000- 3500
**6500-10500
---- do---
3
Superintendent, Prev. (Customs)
-do-
-do-
650-1200
*2000-3500
**6500-10500
----- do---
4
Income Tax 0fficer
-do-
-do-
650-1200
*2000-3500
**6500-10500                                                                                                                                                                                     .
-----do---
5
Chief Enforcement Officer/ Assistant Director Gr. II
275-800
350-900
650-1200
2000-3500
7500-12000
GP 5400 in PB-2
6
Dy. Cent. Int. Officer, I.B
275-800
350-900
650-1200
2000-3500
8000-13500
GP 5400 in PB-3
7
UT Civil & Police Service
275-800
350-900
650-1200
2000-3500
8000-13500
GP 4800 in PB 2, After 4 years GP 5400 in PB3
8
Section Officer, Central
Secretariat
275-800
350-900
650-1200
2000-3500
 ***6500-10500
---- do---
9
Dy. SP in CBI
275-800
350-900
650-1200
2000 -****3500
8000-13500
GP 5400 in PB-3
NB:         *1. High Power Committee recommended for the pay Scale of Rs. 2500 -4000/-.
**2. High Power Committee recommended for the pay scale of Rs.7500 - 12000/-.
***3. Govt. allowed a higher scale of Rs. 8000-13500/- on completion of 4 years.
****4. Govt. enhanced a higher scale of Rs. 2200-4000/- by Notfn. dated 08/02/1996 effective from 01/01/1986.
(In the words of first four Central Pay Commissions, the scales given to all the above categories were the General Scale recommended for the Class II/ Group B Service in the Union Government. However since the issuance of Notification dated 08/02/1996, such generality has been disturbed and further been deteriorated by 5th and 6th CPCs. This needs immediate correction).
          9 (11). The Ministry of Finance has already stated that the assigned duties of comparable posts can be totally identical in no two organisations and so is the case with the executive officers of CBI, IB, Central Police Organisations, Customs, Income Tax and Central Excise. However, all pay commissions upto IVth one have established the comparable nature of the level of responsibilities assigned to the executive officers of each of the categories mentioned above by assigning identical pay scales to them.
10 (12). All the pay commissions 1st to 4th have granted/recommended equal pay scales and maintained parity amongst Group ‘B’ Executive Gazetted Officers of Central Excise & Customs, NCB, Income Tax, CBI, IB & Delhi Police Organisation etc. The 1st, 2nd and 3rd CPC recommended equal pay scales for Group 'B' Executive officers of all the above organizations like CBI, IB, Central Excise, Customs & Service Tax, Income Tax etc. and the Central Government accepted the same implementing it as such. The 4th CPC also recommended equal pay scales, i.e., a scale of Rs. 2000-3500/- to Group ‘B’ Gazetted officers of CBI, IB and Central Excise w.e.f. 01.01.1986. The Central Government accepted the 4th pay Commission recommendations at the first point and, thereafter, issued a notification dated 08.02.1996 enhancing the pay scale of Group ‘B’ Gazetted officers of CBI, i.e., Deputy Superintendent of CBI from already accepted pay scale of Rs. 2000-3500/- to Rs. 2200-4000/- w.e.f. 01.01.1986. The Central Government did such enhancement in pay scales of CBI putting on record the rationale that they are Police Organisation. A copy of the Notification dated 08.02.96 is enclosed as Annexure-1
11 (13). The Govt. also enhanced the pay scale of Group ‘B’ Gazetted officers of IB, i.e., DCIO of IB from already accepted pay scale of Rs. 2000-3500/- to Rs. 2200-4000/-.
12 (14). The decision of the Central Government placing DSP of CBI & DCIO of IB (Group ‘B’ Gazetted officer) above the Superintendent of Central Excise (also Group ‘B’ gazetted officer and analogous post to DSP of CBI & DCIO of IB) was arbitrary and carried no reason or substance. The traditional parity and balance in pay scales of all Central Govt. Group ‘B’ Gazetted executive officers ultimately broke by such unwarranted decision of the Central Government.
                 13 (15). The Central Govt. acted in this manner on the premises that CBI is analogous to police organisation. No thought was spared for considering the Central Excise & Customs officers as analogous to CBI despite the fact that there are clear guidelines and instructions for the same on record. In the special Police Establishment (Executive Staff) Recruitment Rules, the department of Central Excise & Customs is also considered as a Central Police Organisation. The CBI Recruitment Rules, 1987 consider the Department of Central Excise & Customs as a Central Police Organisation and the Superintendent of Central Excise & Customs as analogous to the post of DSP of CBI. Accordingly, Superintendent of Central Excise & Customs are working in CBI as DSP on deputation basis.
16 (17). To cite an instance of such case of deputation, the joining of Sh. P. R. Reddy, Central Excise Superintendent of Hyderabad, to CBI as DSP may be mentioned here to bring to the notice of the Hon'ble Commission. He was appointed as DSP by CBI by Notification dated 08.03.1991 and his pay was fixed at Rs. 2575/- in the pay scale of Rs. 2200-4000/-. The Notification dated 08.03.1991 is marked and enclosed as Annexure-2 with this Memorandum.
17 (18). In the case No. Appeal (Civil) 5866 of 2000 of the State of Utter Pradesh Vs. UP Sales Tax Officers Grade II Association, the Hon’ble Supreme Court had ruled. "Officers who were carrying pre-revised scale could not have been discriminated vis-a-vis the officers who also carried the same pre-revised scale of pay". The High Power Committee had already stated that there was no change in the duties and responsibilities of CBI officers with effect from 01.01.1986. Therefore, there was no justification to enhance the pay scale of executive officers of CBI etc. Further Section 21 of the Central Excise Act and Section 53 of NDPS Act confer powers to act as an Officer-in-­Charge of Police Station on Central Excise officers.
18 (19). Keeping such facts in view, Central Excise Inspectors & Superintendents have been declared as uniformed officers and given six stars alike Delhi Police. Not only it, they have been given National symbol of Ashoka to bear on chest. They have also been given this National symbol to bear on shoulders when performing the duties relating to the Customs. But without considering such facts, instructions & guidelines available on record, the Govt. granted higher scale of Rs. 2200-4000/- to DSP of CBI treating them as Police Officer (even though they are not actually the same) and left the Superintendent of Central Excise & Customs untouched ignoring the recommendations of 4th CPC for equal pay scale to DSP of CBI, DCIO of IB and Superintendent of Central Excise & Customs despite of the later one performing the duties of police officer. For a pay increase of mere Rs. 200/-, an Inspector of Central Excise has to wait for 18 years on an average (even upto 25 years in the most stagnated zones) before being promoted to the post of Superintendent carrying a Grade Pay of Rs. 4800/- in PB2. Whereas in the case of CBI, IB etc., Inspectors are being promoted to a post of DSP/DCIO carrying a Grade Pay of Rs. 5400/- in PB3.
19 (20). It is evident from the position of law as enumerated in the forthcoming lines that DSP/ Inspector of CBI are not police officers. Section-1 of the Police Act, 1861 defines "Police" as including all persons enrolled under the Act. Police Act, 1861 does not incorporate CBI/IB organizations in it. So strictly speaking, CBI/IB cannot be police organisation and hence, CBI/IB officers cannot be police officers in the eyes of law. Hon'ble CAT, Jabalpur in O.A. No. 45/2000 has held this view that the CBI/IB do not come within the purview of Police Orgainstion. But on the contrary as submitted above, Inspector & Superintendent of Central Excise are police officers as per Section 21 of Central Excise Act, 1944, Section 53 of NDPS Act and CBI Recruitment Rules. But nevertheless, Central Govt. granted higher pay scale to DSP of CBI treating them as police officer than the pay scale of Superintendent of Central Excise who is actually Police officer in the real & lawful sense. Further, the Govt. disregarded the recommendations of the 4th CPC for granting equal pay scale to DSP of CBI & Superintendent of Central Excise. Copies of the judgement cited above are marked and enclosed herewith as Annexure -3.
               20 (21). As already narrated above, the post of Superintendent and Inspector of Central Excise is analogous and equivalent to the post of DSP and Inspector of CBI/IB respectively. Hon'ble CAT, Jabalpur by order dated 24.02.95 passed in O.A. NO. 541/1994 also referred the matter of disparity in pay scale to 5th CPC for placing Inspectors of Central Excise in a pay scale at par with the Inspectors of CBI/IB after expert evaluation. A copy of the order dated 24.02.95 passed in O.A. NO. 541/1994 is marked and enclosed as Annexure-4.
21 (22). The 5th CPC considered the issue and recommended same pay scale of Rs. 1640-2900/- for Inspector of Central Excise and CBI/IB. The recommendations of 5th CPC were not accepted by the Govt. and they further granted the pay scale of Rs. 6500-10500/- to Inspector of CBI as replacement scale of Rs. 2000-3200/- ignoring the recommendations of the pay commission to fix it as Rs. 5500-9000/- against the replacement of scale of Rs. 1640-2900/- which was awarded to Inspector of Central Excise. The action of the Govt. showed the hostile discrimination against the Central Excise officers.
22 (23). Followed by the persistent demands of the Central Excise executive officers, the Finance Ministry constituted a High Power Committee to remove the anomaly. Chairman and Member (P&V) of CBEC and CBDT were the members of this High Power Committee. After several deliberations and discussions, the High Power Committee submitted its report finally on 03.08.1998. It recommended the issues in favour of Inspector and Superintendent cadres of Central Excise. The copy of the High Power Committee report is enclosed and marked as Annexure-5.
23 (24). Vide D.O. letter No. DOF-A-26011/5194-Ad.II-A(PC) dt. 27.10.95 of Joint Secy. (Admn), Ministry of Fin. (Dept. of Revenue) addressed to the Member-Secretary of Vth Pay Commission, it was placed on record by the Govt. that duties and responsibilities performed by the Inspector of Central Excise & Customs are much more arduous and hazardous than Inspectors of CBI/IB/Delhi Police etc. and singularly recommended pay scale and perquisites to Inspectors of Central Excise & Customs etc. equal to that of the Inspectors of CBI etc. No need to submit that the pay scale of their promotional posts, i.e., Central Excise Superintendent and DSP of CBI should also be same. Copy of the letter dt. 27.10.95 is enclosed as the Annexure-6.
24 (25). Despite of the judicial pronouncements made by Hon’ble CAT of Jabalpur, findings of High Power Committee and conclusion of the Govt. vide Ministry of Finance letter dated 27.10.95 written to Vth Pay Commission, no action for the award of the replacement scale of Rs. 2000-3200/- or corresponding revision scale of Rs. 6500-10,500/- to Inspector of Central Excise & Customs etc. was taken. This necessitated appealing to CAT, Jabalpur for redressal in OA No. 45 of 2000 and it passed order dated 22.03.2002 in favour of the applicant directing the Govt. to take final decision within three months. Copy of the order of the Hon'ble CAT is already enclosed and marked as Annexure-3.
25 (26). In this backdrop, the Ministry of Finance finally by order F. No. A­26017/ 65/ 2003-AD-II-A(Pt.) dated 22.04.2004 fixed the pay scale of the Inspector of Central Excise, Preventive Officers, Examiners etc. as a replacement scale of Rs. 2000-3500/-, i.e., the corresponding revised scale of Rs. 6500-10500/- effective from 21.04.2004. Ministry also awarded the replacement scale of Rs. 2500-4000/-, i.e., revised scale of Rs. 7500-12000/- to the Superintendent of Central Excise & Customs etc. in the said order effective from 21.04.2004 on the lines of the recommendations dated 03.08.96 of the High Power Committee. Copy of the order dated 11.05.2004 is enclosed as Annexure-7.
26 (27). Since the Govt. has granted the pay scale of Rs. 6500-10500/-, i.e., the scale of Inspector of CBI to the Inspector of Central Excise & Customs, it is incumbent on the part of the Govt. to grant the pay scale of DSP of CBI, i.e., Rs. 8000-13500/- w.e.f. 01.01.86 to the Superintendent of Central Excise & Customs in view of the fact that the Inspector of Central Excise and Inspector of CBI are the feeder cadres for promotion to the post of the Superintendent of Central Excise and DSP of CBI respectively.
27 (28). The High Power Committee report dated 03.08.1998 has unequivocally held the post of the Superintendent of Central Excise & Customs as analogous & comparable to the post of DSP of CBI as well as DCIO of IB but a lower scale of Rs.7,500- 12,000/- instead of Rs. 8,000- 13,500/- was recommended for the Superintendent of Central Excise and Customs on the ground that “the Customs Appraisers are recruited through the same Civil Service Examination by which Group ‘A’ IRS (Customs & Central Excise Service) officers are recruited and giving the pay scale of Rs. 8,000- 13,500/- to them alongwith the Superintendent of Central Excise & Customs will create difficulty from the operational point of view in the matter of fitting them into the overall structure of the department”. It is submitted with due regards that the provisions of direct recruitment of Appraisers in the department of Central Excise & Customs have now already been abolished in the year 2002 as intimated under C. No. 1(10)(4)4/Law/ BBSR-I/ 2002/8193A dated 17.04.03, i.e., after submission of High Power Committee report. Thus as the direct recruitment of Appraiser had already been abolished, there should have been no difficulty in retaining the parity between the pay scales of the analogous posts of Central Excise Superintendent and DSP of CBI by granting the pay scale of Rs. 8,000-13,500/- or equivalent to the Superintendent of Central Excise & Customs. Moreover even otherwise, the feeder post of Assistant and promotion/supervisory post of Section Officer were placed in the same pay scale of Rs. 6500-10500/- once upon a time just before the implementation of the report of the 6th CPC. Like it, the feeder post of Audit/Accounts Officer and promotion post of Senior Audit/Accounts Officer have been placed under the same pay scale. Therefore, there should have been no problem in placing the post of Central Excise Superintendent and Asstt. Commissioner in the same pay scale of Rs. 2200-4000/- or equivalent.
28 (29). The Government did not enhance the pay scale of Superintendent of Central Excise with effect from 01.01.1986 at par with DSP of CBI. Against such inaction of Central Govt., Certain Superintendents of Central Excise filed OA before the Hon'ble CAT, Cuttack bench for
enhancement of pay scale of Inspector of Central Excise and Superintendent of Central Excise. While the matter was sub-judice and pending before the Hon'ble Tribunal for consideration, the Central Govt. neither taking permission from the Hon'ble Tribunal nor intimating them enhanced the pay scale of Superintendent of Central Excise from Rs. 6500-10,500/- to Rs. 7,500-12,000/- and the Pay scale of Inspector of Central Excise from Rs. 5,500- to 9,000/- to Rs. 6,500 - 10,500/- with effect from 21.04.2004 under F. No. 6/37/ 98- IC dated 21.04.2004. After enhancement of such pay scale the Ministry of Finance, Department of Expenditure Govt. of India vide IC U.O. No. 6/37/98-IC dated 09.08.2004 intimated the Central Board of Excise and Customs, New Delhi to convey the counsel of the said Original Application about the following reasons taken into account for enhancement of pay scale of Inspector/Superintendent of Central Excise w.e.f. 21.04.2004 while the O.A. was pending for decision before the Hon'ble' Tribunal-
          (i) Orders granting higher pay scales to Income Tax Inspectors & Income Tax Officers (ITOs)/equivalent ranks in CBDT & CBEC were issued on 21.04.2004 after the same were approved by the Finance Minister on a proposal received from the Department of Revenue regarding the posts of CBDT. A decision to extend similar dispensation to the analogous posts in CBEC was taken as a distinct relativity had existed between these posts in CBDT and CBEC, which needed to be maintained. The higher pay scales had to be given because earlier Inspectors of CBI/IB were extended the higher scale of Rs. 2000-3200/- (Revised: Rs. 6500-10500/-) against the existing pay scale of Rs.1640-2900/- (Revised: Rs. 5500-9000/-) disrupting the established parity between Inspectors of CBI/IB and Central Excise & Customs and Income Tax which had existed till the time of 4th Pay Commission when all these posts existed in the pay scale of Rs.1640-2900/- (Revised: Rs.5500 -9000/-). Thereafter, the issue was considered by the Vth CPC which also had recommended that Inspectors of Income Tax, Central Excise and Customs as well as those of CBI and IB should be placed in the scale of Rs.1640-2900/-, i.e., Rs.5500-9000/-. This was done by reduction in the pay scale of Inspectors of CBI and IB from existing Rs. 6500-10500/- to Rs. 5500-9000/-. The Vth CPC had, therefore, established the clear principle that the earlier parity in pay scales between the Inspectors of Income Tax, Central Excise and Customs and Inspectors of CBI & IB also endorsed by the IVth CPC had to be maintained,
(ii) The pay scale of Inspectors in CBI and IB, however, could not be reduced from the scale of Rs. 6500-10500/- to Rs.5500-9000/-. Hence, in accordance with recommendations of Vth CPC, the scale of Inspectors of Income Tax, Central Excise and Customs/analogous posts had to be brought on par with that of Inspectors of CBI/IB. A High Level Committee consisting of Chairman and Members (Personnel) of CBDT and CBEC had also looked into this issue and recommended higher pay scale for these posts in CBDT and CBEC. The issue had also been agitated by the All India Federation of Central Excise Executive Officers before Jabalpur Bench of CAT vide OA No. 45 of 2000 wherein the Tribunal had observed as under:-
                     “In the result, we find the action of the Government to deny the applicants pay scale at par with those of Inspectors of CBI/IB as violative of Article 14 and 16 of the Constitution of India. However, we refrain from ordering accord of any scale to the applicants and in this view of the matter the OA is disposed of with the direction to the respondents to reconsider the claim of the applicants for being accorded the pay scale at par with the Inspectors of CBI and IB having regard to the observations made above by us and to take a final decision by passing a detailed and speaking order within a period of three months from the date of receipt of a copy of this order. No costs."
                     iii) Department of Legal Affairs while observing that no infirmity existed in the judgement had advised, "It is a recorded fact that similarity of the pay scale was recommended by HPC Committee also. But the same could not find favour of consideration by the Government, reasons best known to it. When this fact is admitted that the nature of duties of the Inspectors of Excise are arduous comparatively with those of CBI and IB, there appears no reasons as to why they should not be provided the same scale and it appears that it may, invoke Article 14 and 16 of the Constitution." (Articles 14 and 16 of the Constitution deal with 'Equality before law' and 'Equality of opportunity in matters of public employment’)
          29 (30). The copy of IC UO No. 6/37/98-IC dated 09.08.2004 is annexed herewith and marked Annexure-8. It transpires from the said UO that the Government allowed the pay scale of Inspectors of CBI, i.e., Rs.6,500-10,500/- to the Inspectors of Central Excise. If the Inspector of CBI is the feeder cadre for the promotion to the post of DSP of CBI, the Inspector of Central Excise is the feeder cadre for promotion to the post of Superintendent of Central Excise. Therefore, it was required on the part of the Government to allow the pay scale of DSP of CBI, i.e., Rs.8,000-13,500/- to the grade of Superintendent of Central Excise in view of the decision taken by the Government to maintain the parity between the pay scales of executive officers of Department of Revenue and CBI. But since the Government allowed a lower pay scale, i.e., Rs.7,500-12,000/- to the grade of Superintendent of Central Excise and there was no discussion in the said UO dated 09.08.2004 about the reason to allow such lower pay scale to them, it transpires from the same that the Government could not allow the higher pay scale due to oversight.
          30 (31). As already submitted, the direct recruitment of Appraisers of Customs has since been abolished vide Union Cabinet order F. No. A-568(1) OMS/ 2001 dated 03.08.2001. So the entry-level post of Appraisers is not coming in the way any more for fixation of pay scale of Superintendent of Central Excise & Customs equal to the pay scale of DSP of CBI, i.e., Rs. 8000-13500/ - with effect from 01.01.86.
31 (32). The duties and responsibilities of the Superintendent Cadre in Central Excise, Customs, Narcotics Bureau, DGCEI, DRI etc. are much more hazardous and arduous in nature than that of the duties and responsibilities of DSP of CBI and DCIO of IB. As narrated above, the Superintendents of Central Excise are uniformed officers with six stars and carry fire arms in natural duties of dealing with the smugglers, drug traffickers etc. They also bear the National symbol of Ashoka. The Govt. has already granted replacement scales of Rs. 2000 -3500/- to the Inspector of Central Excise etc., the corresponding pay scale of which is Rs. 6500-10,500/-. The Superintendents of Central Excise should also be considered in the same footing by granting them the pay scale of DSP of CBI. If pay scale of the Inspector of CBI has been made applicable to the Inspector of Central Excise, it is a gross injustice for not awarding the pay scale of the DSP of CBI to the Superintendent of Central Excise.
33. The Govt. awarded the pay scale of Rs. 7500-12000/- (corresponding to the pre-revised scale of Rs. 2500-4000/-) with effect from 21.04.2014 to the Central Excise Superintendents as recommended by the High Power Committee and accepted by the Govt. The pay scale of Rs. 8000-13500/- given to the DSP of CBI corresponds to the pre-revised scale of Rs. 2200-4000/-. This indicates that the higher replacement scale (ie., Rs. 8000-13500/-) has been granted to the lower pre-revised scale (i.e., Rs. 2200-4000/-) and lower replacement scale (i.e., Rs. 7500-12000/-) has been granted to the higher pre-revised scale (i.e., Rs. 2500-4000/-). This is discriminatory, prejudicial and defies logic. The scale of Rs. 2500-4000/- given to the Superintendent of Central Excise was started with Rs. 2500/- and given replacement scale of Rs. 7500-12000/-. The scale of 2200-4000/- of DSP of CBI was started with Rs. 2200/- and given replacement scale of Rs. 8000-13500/-. It means that the pre-revised pay scale started with Rs. 2200/- has been given the replacement scale started with Rs. 8000/- whereas the pre-revised pay scale started with Rs. 2500/- has been given replacement scale started with Rs. 7500/-  in discriminatory manner. The pre-revised pay scale started with Rs. 2500/- should be placed in a higher replacement scale started with more than Rs. 8000/-. In case of of DSP of CBI and Deputy Central Intelligence Officer (DCIO) of IB with the pre-revised scale of Rs. 2000-3500/-, a higher revised scale of Rs. 8000-13500/- has been granted whereas Superintendent of Central Excise with pre-revised scale of Rs. 2500-4000/- been granted a lower revised scale of Rs. 7500-12000/- and that too w.e.f 21.04.2004 instead of revised scale of Rs. 8000-13500/- or more w.e.f. 01.01.86.
34. It is also worth to submit in respect of Group 'B' Gazetted Officers in general, who are feeders to the Group 'A' Services, that the Prakash Tandon Committee prior to the 5th Central Pay Commission had clearly recommended to remove the distinction between the pay scales of Group 'B' Gazetted officers and entry grade Group 'A' officers. The Gupta-Narayan Committee set-up in pursuance of the recommendations of the Prakash Tandon Committee had clearly recommended that all the Group 'B' Gazetted officers including Audit & Accounts officers should be placed in the uniform scales of Rs. 2200-4000/-. Prior to 4th Central Pay Commission, the pay scale of the entry grade Group B gazetted officers of the State Governments equivalent to the Group 'B' Gazetted Officers of Central Govt. like Superintendent of Central Excise, Income Tax Officer, Audit and Accounts Officer etc. were also equal to or less than Group ‘A’ entry officers. But after the 4th CPC, the entry grade pay scales in the most of the States have been made at par with the entry grade scale of the organised Group 'A' Services of the Central Government and they are being granted next promotion to a STS post. In case of UPPSC, the Class II Gazetted Officers are given the pay scale of Rs. 8000-13,500/-.  In case of CBI, the pay scale was enhanced to Rs. 2200- 4000/- and consequently to Rs. 8000-13500/- on the basis of the above logic since they are required to interact with the State Police officials. On the same analogy, the 5th CPC also recommended corresponding pay scales of Rs. 2200-4400/-, i.e., Rs. 8000-13500/- to the entry grade officer of DANIPS and DANICS. Though the Government did not accept the said recommendations and setup a fast track committee. On the basis of the recommendations of the fast track committee, they have been kept in the corresponding scale of Rs. 2000-3500/-, i.e., Rs. 6500-10500/- but would automatically be placed in the nonfunctional scale of Rs. 8000-13500/- after completion of 4 years of service. Moreover, the said NF scale of Rs. 8000-13,500/- would not be taken into account in the matter of granting benefit under ACP Scheme. Even in Hindi Departments of Central Govt. including CBEC, the officers immediate above the Inspector grade have been placed in the pay scale of Rs. 8000-13500/- or equivalent. Same is the position in CBI, IB etc. In view of the said submissions, it is requested that the pay scale equivalent to Rs. 8000-13500/- (Rs. 5400/- in PB3) may kindly be recommended for the post of the Central Excise Superintendent also considering the financial loss already suffered by the Central Excise Superintendents due to the non-grant of the well deserved said pay scale w.e.f. 01.01.1986 and recommend suitable remedies so that the financial loss already suffered is adjusted at the time of fixation of pay as a special case.
35. Another reason cited for not granting the scale of Rs. 8000-3500/- to the Superintendent of Central Excise was that the same would disturb the horizontal relativity since the Superintendent is feeder cadre to the organized Group 'A' Service bearing pay scale of Rs. 8,000-13,500/-. If that be the reason for not granting the pay scale of Rs. 8,000-13,500/-, a de-linked service for the officers joining in the scale of Inspector may be created raising the interfacing stage from the present level of Assistant Commissioner to Commissioner or no interfacing at all. The Superintendent of Central Excise may be promoted directly to the STS post of Deputy Commissioner (like many other departments of Central Govt. including CSS, DANICS, DANIPS, CPWD, Railway Board, CSSS etc. as well as State governments). They may further be promoted to the post having the grade pay of Rs. 8700/- (like CPWD). The JTS post of Assistant Commissioner (like the departments of CPWD etc.) should only be earmarked for the direct Group 'A' Officers recruited through UPSC. The system of a parallel service is already in vogue in CSS, DANIPS, DANICS, State Services etc. where officers belonging to the Group ‘B’ cadres move parallel along with the officers of All India Service/Organized Group 'A' Service upto a certain level and then interface at a much higher level.
36. The main jobs of the Superintendent of Central Excise, Customs and Service Tax are to prevent evasion of duty and smuggling. The tax evaders and smugglers to be countered by Central Excise, Service Tax and Customs are equipped with well organised hardcore criminal gangs and different types of lethal weapons. As a result, there is every possibility of loss of life and/or meeting with severe injuries to the officers and their families. At the cost of repetition, it is submitted that the working conditions and risk involved in a job have always been the main criteria for considering the fixation of remunerations of the workers all over the world. Therefore, the post of Superintendent of Central Excise is entitled to get more pay than its analogous counterparts of other departments even like DSP of CBI, DCIO of IB etc.
37. Once comparison between two posts for grant of equal pay scale is made and accepted, the denial of the benefits to one (i.e., Superintendent of Central Excise) of revised pay scale from the date when such disparity arose, i.e., 01.01.1986 by the Govt. amounts to violation of article 14 and 16 of the Constitution as also held by Department of Legal Affairs. In accordance with the observation of Hon’ble CAT of Mumbai in OA No. 86/2008, the Inspectors of Central Excise were entitled to get the higher pay scale w.e.f. 01.01.1986 at par with the pay scale granted to the Inspector CBI. The 6th Pay Commission also observed that the recommendations made with reference to the post of Inspector are also applicable to the post of Superintendent of Central Excise. When this fact is established that the nature of duties of the Superintendent of Central Excise are more arduous & hazardous than the counterparts of CBI and IB, there appears no reason as to why the Superintendent of Central Excise should not be granted the pay scale at par with DSP of CBI w.e.f. 01.01.1986. By providing a lower pay scale to the Superintendent of Central Excise from a prospective date (w.e.f. 21.4.2004) instead of equal pay scale w.e.f. 01.01.1986, the Govt. of India has violated the provisions of Article 14 and 16 of the Constitution of India.
                   38. In view of the recommendations of 5th Central Pay Commission, 6th Central Pay Commission and High Power Committee as narrated above, it is required to award the pay scale of Rs. 8000-13500/- to the grade of Superintendent of Central Excise w.e.f. 01.01.1986. The replacement Grade Pay of the pay scale of Rs. 8000-13500/- is Rs. 5400/- in PB-3 (Pay Band of Rs.15600-39100/-) which is required to be awarded to the grade of Superintendent of Central Excise at par with DSP of CBI etc.
39. In view of the above submissions, the Central Excise Superintendents deserve and should be granted the pay scale of the analogous post of the DSP of CBI alongwith other perks and benefits w.e.f. the date since when the same is being granted to the later category. The Association requests the Hon’ble Commission to recommend that the Central Excise Superintendents may kindly be placed in the pay scale of the DSP of CBI alongwith other perks, allowances & benefits at par with the latter w.e.f. 01.01.86.
Chapter-III
NEW INCRESE IN HIGHER RESPONSIBILITIES OF THE SUPERINTENDENTS OF CENTRAL EXCISE, SERVICE TAX & CUSTOMS
                (A) ADJUDICATION RESPONSIBILITIES OF JUDICIAL NATURE:
The new responsibility of judicial nature has been assignd to the Superintendents of Central Excise & Service Tax vide Circular No.  922/12/ 2010-CX issued vide F. No. 208/2/2009-CX-6 Dt. 18.05.10 and Circular No. 130/12/2010 – ST issued vide F. No. 137/68/2010-CX. 4 Dt. 20.05.10 by making due amendments in the relevant Act very well after the implementation of the report of VIth Central Pay Commission. Their work responsibilities have been increased by the above circulars of the Central Government in the form of the adjudication of the relevant cases.
                2. The increase in the work responsibilities vide above circulars after the implementation of the report of VIth Central Pay Commission makes the case of the Superintendents of Central Excise, Service Tax & Customs stronger in comparison of the other counterparts including the DSP of CBI and DCIO of IB. On account of the judicial responsibilities vested in the post of the Superintendents of Central Excise & Service Tax, they deserve far better treatment in the matter of pay than other counterparts. The above said circulars are enclosed herewith as Annexure-16 & 17.
(B) ACES RESPONSIBILITIES OF TECHNICAL NATURE:
Central Excise and Service Tax systems module ACES (Automation of Central Excise & Service Tax) has been launched in 2009 as a necessary step towards evolving a departmental network enabling online data processing.  This system has been looked after by the Superintendents single handedly without any helping/assisting hand as a new responsibility. Practically, the work of higher authorities is also being looked after by the Superintendents. It is further being modified to ensure that scrutiny of tax returns are finalized at Superintendent’s level itself without passing it to higher authorities. The Inspectors and other lower authorities than Superintendent have not been provided with the password to login ACES.  
2. ACES is the e-governance initiative taken by CBEC as one of the Mission Mode Projects (MMP) of the Govt. of India under National e-Governance Plan (NeGP). This software application aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This application is a web-based & workflow-based system that has automated all major procedures in Central Excise and Service Tax. In the post-independent era of Indirect Tax administration in India, ACES is the most significant IT-based initiative.
PART-VII
TIME SCALE
The time scale has been granted in PB3 to other counterparts including CSS, CSSS, Railways, DANICS, DANIPS etc. while it is merely in PB2 for Central Excise Superintendents. It was granted to CSS officers since 1996 in PB3/equivalent scale whereas since 2006 in PB2 to Central Excise Superintendents in a very discriminatory manner. 
2. The Superintendents of Central Excise were placed under the pay scale of Rs.7500-12000 w.e.f. 21.04.04 while the officers of CSS & CSSS were placed under the equivalent scale w.e.f. 01.01.06 justifying the stronger claim for Superintendents to be placed under a time scale in PB3 w.e.f. the date since when the officers of CSS & CSSS were placed under the Group ‘A’ time scale of Rs.8000-13500/- or even earlier. The claim of the Superintendents becomes even stronger on account of the judicial powers granted to them to adjudicate the relevant cases and recording statements like a Magistrate under Section 14 of the Central Excise Act & Section 108 of the Customs Act having validity even before the Supreme Court. Not only it, the Adjudication Orders are also being prepared by them for the Commissioner level officers. No such powers have been granted to any Group ‘B’ Gazetted officer of the Govt. of India. 
3. The above anomalous situation gives rise to the disparity & discrimination.  Officers of equal rank & status of the Department of Revenue working in CBEC have not been treated at par with the officers of equal status & rank belonging to the Central Secretariat Service working in headquarters offices despite of 6th CPC recommendations for the equal treatment to Hqrs and field officers vide chapter 3.1 of its report.
4. Due to the above disparity & discrimination, the officers joining as the Inspector of Central Excise get the first MACP upgradation in the grade pay of Rs.4800/- (in PB-2). They get the 2nd MACP upgradation or time scale in the grade pay of Rs.5400/- in PB-2. After completion of 30 years of service, they get the 3rd MACP upgradation in the same grade pay of Rs.5400/- in PB-3 without any financial benefit while they were able to get the same only after 24 years of service under the original scheme of ACP. On the contrary, their common entry counterparts of CSS and other organisations including CPWD are able to get the higher grade pay of Rs. 6600/- or 7600/- under MACPS after completion of 30 years.
5. Due to the above disparity & discrimination, our Group ‘B’ gazetted officers getting time scale in PB-2 are also not able to get the other benefits including the performance based higher rate of annual increment at 4% allowed to their counterparts placed in PB-3 on account of time scale.
6. The Central Excise Superintendents/Inspectors remain in the same grade pay of Rs. 5400/- itself on the grant of 2nd MACP upgradation/time scale and 3rd MACP upgradation.  If they are also granted parity with the CSS and other counterparts in the matter of time scale, they will also be able to get a grade pay of Rs. 6600/- after completion of 30 years. 
7. If the above disparity/discrimination is undone, the anomalous situation may be rectified upto a certain extent as the counterparts of CPWD, CSS & CSSS etc. have already got a grade pay of Rs. 7600/- after completion of 30 years of service {clarification point No. 3 in OM No. 35034/3/2008-Estt. (D) Dt. 09.09.10 of DOPT}. Reason of this serious disparity is the direct promotion of group ‘B’ gazetted officers of CPWD, CSS & CSSS etc. to a post in grade pay of Rs. 6600/- contrary to the promotion of group ‘B’ gazetted officers of field formations under CBEC to merely a post in a grade pay of Rs. 5400/-. Our officers getting promotion after the grant of 2nd ACP up-gradation could not get any financial benefit on promotion due to this. They also didn’t get the benefit of time scale. The officers promoted as Superintendent after 16 years of service are also at the loss of one increment. This disparity also needs an immediate remedy by promoting the Superintendents directly to a post in a grade pay of Rs. 6600/-. It is also mentionworthy that there was no provision of time scale in PB-2 prior to 6th CPC.
8 (9). In view of the above, it is requested that the Superintendents of Central Excise may also kindly be granted the non-functional time scale in PB3 or equivalent scale after completion of 4 years of service since the date of grant of this benefit to the group ‘B’ gazetted officers of CSS. They should kindly be granted the time scale in PB3 with a grade pay of Rs. 6600/- or equivalent scale on completion of 4 years of regular service after placing them in an initial pay scale equivalent to the grade pay of Rs. 5400/- in PB3 since the date of the grant of this initial pay scale to the DSP of CBI.
PART-VIII
APPEAL FOR REMOVAL OF EXTRAOERDINARILY ACUTE STAGNATION EXISTING IN THE CADRE OF CENTRAL EXCISE SUPERINTENDENT
Central Excise Superintendents are facing the extraordinarily acute stagnation and worst career prospects in the Govt.  They are retiring on a PB2 post after getting only one promotion in the service career of 35-40 years after joining the job as Inspector while their common entry counterparts of CBDT, CSS etc. easily enter & enjoy PB4 levels after getting 5-6 promotions. Only 1% of them are able to enter into JTS level of Group ‘A’ at the fag end of the career after joining the job as Inspector. They are getting promotion (if any) merely to Junior Time Scale while other counterparts of CPWD, Railway Board, AFHQ, Foreign Services, CSS, Administrative Services, Police Services, Forest Services, Sate Services etc. to Senior Time Scale. They are also forced to work under the extreme juniors of Customs recruited as Examiner through same process through common entry with same eligibility conditions belonging to the same cadre of Inspector in the same organisation of CBEC performing same nature of duties with same administrative hierarchy under same Department of Revenue of same Ministry of Finance merged at JTS Group ‘A’ entry level.
2. Some reasons for their stagnation are as below-
i) The Cadre review exercise have not been conducted at prescribed intervals of every five years in CBEC required to be conducted in accordance with IV CPC & V CPC recommendations and DOPT OM No. 2/1/87-PP dated 23.11.1987. Only two cadre restructurings have happened in the history of the CBEC.
ii) Adopting of ratio system for three categories of Group ‘B’ gazetted officers of same organisation to enter into Group ‘A’ despite of the DOPT guidelines not mandating any ratio formula to enter Group ‘A’, if the number of promotional posts is too less. In our case, the number of the promotional posts is even less than 2% in r/o Central Excise feeder category. The promotions should be affected on the basis of length of service in Group B gazetted cadre instead of any ratio.
iii) Framing of faulty & discriminatory Recruitment Rules as well as promotion policy by CBEC.
iv (v) Modified ACP Scheme has also provided no relief being proved lossful instead of beneficial as compared to ACP Scheme. MACPS is able to grant the Grade Pay/pay scale to our officers after 30 years service which they were able to get within 24 years under ACPS. The MACPS source being the same (VIth CPC), our counterparts are able to get two financial upgradations more than us merely within 26 years of service in the State governments of Uttar Pradesh etc. without offsetting any MACP upgradtion with the time scale.
v (vi) No scheme to grant even time scales under regular time intervals.
vi (ix) No scheme to grant parity, functional or non-functional, with the best placed counterparts. 
3 (4). The Tax Reforms Committee headed by Dr. Raja Chelliah has categorically mentioned in para 10.2 of Page 126 of Interim Report that the Government should recognize the paramount importance of the Revenue Department and should spare no efforts in improving their conditions of service, technical skills and work environment. In para 10.3 interealia it is also mentioned that taking into account the vital role that the Revenue Department should play in garnering adequate resources for ensuring the security of the country as well as substantial economic growth with social justice, the committee is firmly of the view that the salary scales and promotional prospects of the officers and staffs in the revenue department should at least be comparable with the best that Government offers to its employee. But very unfortunately, no consideration has been given to the above recommendations.
                   4 (21). The Inspector cadre has been trifurcated by the CBEC into three categories without any justification, i.e., Inspector of Central Excise, Preventive Officer of Customs and Examiner of Customs (all analogous posts) recruited through the common competitive examination under same eligibility conditions in the same organization of CBEC of the same Department of Revenue in the same Ministry of Finance having same administrative hierarchy and performing same nature of job of tax collection but with huge discriminatory difference in promotional avenues (admitted by CBEC). All of these are mentioned as “Inspector only” in the recruitment rules and other relevant documents getting next promotion as Superintendent of Central Excise, Superintendent of Customs and Appraiser of Customs (again all analogous posts) respectively at group ‘B’ gazetted level performing again the same nature of job. The single cadre trifurcated at the level of Inspector is re-merged at the level of Asstt. Commissioner (JTS group ‘A’ entry level) placing Central Excise Inspectors decades behind the Examiners of Customs.
5 (22). The Central Excise stream officers work in all three streams of the CBEC, i.e., Central Excise, Service Tax and Customs. On the other hand, the Customs stream officers work only in the Customs stream but they are posted to Central Excise and Service Tax after entry into group ‘A’. Thus, it is even more surprising that a junior officer having worked only in the Customs stream and having no knowledge of Central Excise or Service Tax heads his seniors of Central Excise and Service Tax. Such a horrible situation of humiliation and discrimination to work under an extreme junior happens only in the organization of CBEC which is neither justifiable by any rule of law or any principle of natural justice. Our officers are now forced to opt for the opportunities outside and leaving the department due to being faced the worst career prospects and inadequate pay scales. It is well pertinent to submit that all other categories in CBEC except Central Excise Inspectors/Superintendents are getting 4 to 6 functional promotions  in their service career.
6 The Association hopes that the Hon’ble 7th CPC would also like to make the due recommendations for removal of the extraordinarily acute stagnation of its members. Thus, the following measures may kindly be recommended by the Hon’ble Commission for the Central Excise Superintendents to improve the career prospects of these poor officers-
(1) FRAMING OF RECRUITMENT RULES:
(5). The rule in conformity with the Law as well as Constitution of India is that any person lower in rank & merit and selected through the same all India combined competitive examination conducted on the basis of same qualification for the same level posts and having been appointed in the same organisation/service can never become superior to the other officer higher in rank & merit and  selected through the  same all India combined competitive examination for same service in the same organisation. But the situation in the CBEC is very astounding as the Examiners of 1984 batch are at present Joint Commissioner whereas the 1975 batch Inspectors of Central Excise only Asstt. Commissioner. Thus by the wrong acts of the concerned authorities, the Superintendents/Inspectors of Central Excise are forced to work under the junior officers recruited as Examiner. 
2 (6). It is requested that the Recruitment Rules  should  be framed without trifurcating the single cadre at Inspector as well as Superintendent level prescribing the qualifying services as below in strict consonance of OM No. AB-14017/61/2008-Estt.(RR) dt. 24.03.09 of DOPT (not being followed by CBEC) which stipulates the promotion of Inspector completing 12, 17 & 20 years of service to the grade of Joint Commissioner, Additional Commissioner & Commissioner respectively. The validity of this OM was also admitted by CBEC during the presentation of cadre restructuring proposal on 18.01.11. No need also to submit that the said qualifying services/residency periods have been prescribed by the DOPT with the due diligence and application of mind. As per the said OM, the residency periods are prescribed as under-
(i) 2 years for promotion to a post with a grade pay of Rs. 4,800/- after joining as Inspector.
(ii) 7 years for promotion to a post with a grade pay of Rs. 6,600/- after joining as Inspector (There is no justification of promoting an officer from a grade pay of Rs. 5,400/- to 5,400/-. It is also submit-worthy that the most of the group ‘B’ gazetted officers including CSS are being promoted to a senior group ‘A’ post instead of junior group ‘A’ in Central as well as State governments.).
(iii) 12 years for promotion to a post with a grade pay of Rs. 7,600/- after joining as Inspector.
(iv) 17 years for promotion to a post with a grade pay of Rs. 8,700/- after joining as Inspector.
(v) 20 years for promotion to a post with a grade pay of Rs. 10,000/- after joining as Inspector.
(vi) and so on.
3 (7). Keeping in view the extraordinarily acute stagnation of the Central Excise executive officers, it is also required to  incorporate a  permanent provision in the RRs at every level framed on the above lines in addition to the above qualifying services/residency periods to promote (even in-situ or otherwise) the officer automatically to the next higher grade, if his/her stagnation in a grade reaches 1½ times of qualifying service based on the precedent of CSS where all Group ‘B’ Gazetted Officers were promoted to STS post of Under Secretary in 1999 on completion of 1½ times of qualifying service. 
4 (8). It is also submitted that the common entry counterparts of the Superintendents of Central Excise are easily reaching PB4 levels (Addl. Commissioner/Commissioner & Director/Joint Secretary) getting 5/6 promotions. 1994 Examiners as well as Inspectors of Income Tax have long back entered group ‘A’ and 1997 Assistants have long back entered into senior group ‘A’ while our Inspector of 1975 has entered only into the junior group ‘A’. 1985 Assistant of Rajya Sabha Secretariat has long back been promoted to the post of Director. The parity (functional or at least financial) with the other better placed counterparts to our officers is the need of the time in the interest of the Govt. revenue and is very well possible by framing the RRs in the manner as submitted in the preceding para or by adopting the measures like time bound promotions/scales, separate service, notional promotions, supernumerary posts, in-situ promotions, non-functional financial upgradation etc. The promotional avenues available to counterparts of other departments vis-a-vis the officers joining the job as Inspector of Central Excise are furnished as below:
1. PROMOTIONAL AVENUES OF INSPECTOR OF CENTRAL EXCISE
(1) Inspector
(2) Superintendent
(3) Asstt. Commissioner-JTS (only around 1%)
{ONLY ONE PROMOTION barring 1%}
2. PROMOTIONAL AVENUES OF EXAMINER OF CUSTOMS
(1) Examiner
(2) Appraiser
(3) Asstt. Commissioner
(4) Deputy Commissioner
(5) Joint Commissioner
(6) Addl. Commissioner
{5 PROMOTIONS}
3. PROMOTIONAL AVENUES OF INSPECTOR OF INCOME TAX
(1) Inspector
(2) Income Tax Officer
(3) Asstt. Commissioner
(4) Deputy Commissioner
(5) Joint Commissioner
(6) Addl. Commissioner
(7) Commissioner
{6 PROMOTIONS}
PROMOTIONAL AVENUES OF ASSISTANT OF CSS
(1) Assistant
(2) Section Officer
(3) Under Secretary     (STS-equivalent to 2 promotions)
(4) Deputy Secretary
(5) Director
(6) Joint Secretary
{EQUIVALENT TO 6 PROMOTIONS}
PROMOTIONAL AVENUES OF ASSISTANT OF RAJYA SABHA SECRETARIAT
(1) Assistant
(2) Section Officer
(3) Under Secretary     (STS-equivalent to 2 promotions)
(4) Deputy Secretary
(5) Director
(6) Joint Secretary
{EQUIVALENT TO 6 PROMOTIONS}
                   5 (12). The draft on recruitment rules is enclosed herewith as Annexure-18. 
(2) DIRECT PROMOTION TO STS POST:
The most of group ‘B’ gazetted officers in the Central as well as State governments are being promoted directly to a Senior Time Scale (STS) post with Grade Pay of Rs. 6600/- in PB-3 including CSS, CPWD, Railway Board, CSSS, AFHQ, Rajya Sabha Secretariat, Forest services, Police services, Foreign Services, Engineering services, State Services etc. while Central Excise Superintendents are being promoted merely to a Junior Time Scale (JTS) post with Grade Pay of Rs. 5400/- in PB-3. The Superintendents of Central Excise (Group ‘B’ Gazetted post) should also kindly be granted promotion directly to a Senior Time Scale post with Grade Pay of Rs. 6600/- in PB-3 to maintain parity with similarly placed employees of other departments.
2. Not only the promotion directly to STS post, the counterparts of Central Excise Superintendents are also given benefit of seniority in group ‘A’ at many places in lieu of the service rendered by them in group ‘B’. At many places like various services in Railways, Administrative Services, Police Services, State Services etc., the group ‘B’ gazetted officers are allowed the weightage of minimum of 4 years at the time of entry into group ‘A’ also giving them the due benefit of seniority in lieu of the service rendered by them in the group ‘B’. For example, the officers of Provincial Services in Southern States enter into IAS in a grade pay of Rs. 6600/- within 8 years with 4 years of seniority benefit while the Central Excise Superintendents enter into IRS in a grade pay of Rs. 5400/- and also without any weightage for seniority in group ‘A’.   
3. The rationale behind such a provision of weightage or direct promotion to STS group ‘A’ is based on the fact of the promotee officers having gained rich job experience at the time of working as group ‘B’ as compared to fresh direct recruit group ‘A’ officers. But very unfortunately, the Central Excise Superintendents are not being given the said benefit despite of being served for the longest period in group ‘B’ as compared to any other category of the group ‘B’ employees of the Govt. of India. They are not allowed the benefit of their rich experience even despite of the Adjudication Orders also being prepared by them for the Commissioner level officers.
4. Before the enactment of Indian Customs & Central Excise Service Group ‘A’ Rules, 1987, the group ‘B’ gazetted executive officers in CBEC were allowed five increments in their group ‘A’ pay scale on promotion to group ‘A’ since senior time scale was not available at that point of time.  It is also worth to mention that the common entry counterparts of CSS are not only being promoted directly to a STS post after Section Officer (analogous to Superintendent) but also reaching the level of Joint Secretary (GP-Rs. 10000/-). The position in CPWD is even more interesting where an officer with a grade pay of Rs. 4600/- is directly being promoted to a post with a grade pay of Rs. 6600/- (STS) and further directly to a post with the grade pay of Rs. 8700/- from a post with a grade pay of Rs. 6600/-. Thus, they don’t need to serve on a post with a grade pay of Rs. 4800/-, 5400/- and 7600/- for promotion to the post with a grade pay of 8700/- after entry into a post with merely a grade pay of Rs. 4200/-. 
5. Further; the Central Excise Inspectors and Assistants of the Central Secretariat Services (CSS), being analogous posts, are recruited through a common entrance examination conducted by the Staff Selection Commission and in a common scale of pay. Once upon a time, the pay scale of the Assistants was lower than the pay scale of the Central Excise Inspectors but was upgraded at par later on. Like it, the pay scale of the Section Officers was also lower than the pay scale of the Central Excise Superintendents once upon a time but was upgraded at par later on. Eventually, the Inspectors are promoted to the rank of Superintendent whereas the Assistants are promoted as Section Officers. The posts of Central Excise Superintendent and Section officer of CSS are analogous, yet the similarity ends here.  Section Officers are promoted directly to the Senior Time Scale post with a grade pay of Rs. 6600/- and reach upto the level of Joint Secretary in the grade pay of Rs. 10000/- whereas the Central Excise Superintendents are promoted to the Junior Time Scale post merely with a grade pay of Rs. 5400/-.
6 (7). It is also worth to mention that the Superintendents are not only discharging all functions relating to assessment, investigation & intelligence, drafting of SCN and even adjudication but have also been conferred with the judicial powers of recording statements of various persons in terms of Section 14 of the Central Excise Act, 1944 and  Section 108 of the Customs Act, 1962.  The statements tendered before the Central Excise Superintendent have a legal binding and are treated as a valid piece of evidence by various courts including the Hon’ble Supreme Court just like the statements tendered before a Magistrate. They also have the adjudication powers pertaining to the cases of their level.  However, though the Central Excise Superintendents are performing more responsible work functions as compared to other group ‘B’ gazetted counterparts yet they are facing the worst career prospects instead of being given better treatment. They are being maltreated despite of being the ‘backbone of the government revenue’. In the actual terms, though they are the ‘backbone of the government’ on account of being responsible to earn the finance for the government yet are being totally ignored in every matter.
7 (8). Like CSS, the Group-B gazetted officers of Central Excise and Customs are required to be promoted directly to a post having senior time scale. As an instant measure and keeping in view their extraordinarily acute stagnation, they are also required to be promoted to  STS post after completing 1½ of qualifying service as it was done in CSS during 1999.
8 (10). Hence, it is requested that honourable 7th CPC may kindly be pleased to recommend for promotion of   Superintendents of Central excise directly to a senior group ‘A’ post (STS) like many other counterparts of them by giving due weightage of the service rendered in group ‘B’ and to bring uniformity in promotions for all for the sake of justice..
(3) INTRA ORGANISATIONAL PARITY:
The officers belonging to the Inspector cadre, i.e., Inspector of Central Excise, Preventive Officer and Examiner of Customs are recruited through one & the same common all India combined competitive examination with the same eligibility qualifications in one & the same organization of CBEC of one & the same department of Revenue performing one & the same nature of duties under one & the same administrative hierarchy under the same Ministry of Finance. All of these three streams belonging to one & the same single cadre of Inspector have also been shown as ‘Inspector’ only in the Recruitment Rules and other related documents.
2. But this single cadre of Inspector has been trifurcated by the CBEC into three streams of Inspector of Central Excise, Preventive Officer and Examiner of Customs with different rates of promotions without any justification re-merging at the level of the post of Asstt. Commissioner. This merger at the level of Asstt. Commissioner again proves that all of above three categories belong to one and same single cadre.
3. The Inspectors and Superintendents of Central Excise also work in all of three streams of CBEC namely Central Excise, Service Tax and Customs while the Examiners and Appraisers of Customs work only in the single stream of Customs. But very unfortunately, the officers entering the job at the level of Inspectors of Central Excise and having multi-expertise skills are forced to work under their juniors of Customs even by 20 years entering the job at the same level due to faulty, biased, discriminatory and unjustified promotional policy as well as Recruitment Rules. As a result, the Examiners of Customs belonging to the year 1984 have also become Join Commissioner whereas the Inspector of 1984 is yet to enter into Group ‘A’. As admitted by CBEC also, the Examiners of Customs are reaching the level of Additional Commissioner after getting 5 promotions. The promotional hierarchy of both of the categories is mentioned as below-
A.  Promotional hierarchy of Examiners of Customs
                              (1) Examiner
                              (2) Appraiser
                              (3) Asstt. Commissioner
                                                    (4) Deputy Commissioner
                              (5) Joint Commissioner
                              (6) Addl. Commissioner
        (Total 5 promotions with a fair chance of 6th promotion)
                    B. Promotional hierarchy of Inspector of Central Excise
                                       (1) Inspector
(2) Superintendent
                                                          (3) Asstt. Commissioner (only 1%)
                                     (Total 1 promotion in 99% of the cases)
5. Promotion is an incentive to the working personnel. Hence, the policy of promotion should be designed in such a manner so that an officer can expect his/her progress within a schedule time frame. This principle is absolutely absent in CBEC for the officers except Group A. Since inception of the CBEC in thirties, a series of unscientific, irregular and unjust mismanagement like amalgamated service at the Group ‘A’ level and trifurcated service for the Group ‘B’ “C” and “D” category since 1959 has done gross injustice particularly with the lower officers including Group ‘B’ executive officers of Central Excise. Merger of Group ‘A’ services has totally shut down the progress of Central Excise employees.
6 (10). The principles laid down in the cases of (i) Union of India versus Virpal Singh on 30-01-1997 (ii) All India Station Masters Association versus General Manager Central Railway AIR 1962 SC 284 (iii) High Court of Calcutta versus Anil Kumar Rao AIR 1962 SC 1704, 1963 (1) SCR 437 (iv) Ajit Singh vrs State of Punjab and (v) Indra Sawhney Vrs Union of India (1992) 3 SCC217 para 845 ; AIR 1993 SC 477 by a 9 Judges Bench are:
“Inequality of such opportunity for promotion as between citizens holding different posts in the same grade may, therefore, be an infringement of Article 16 of the Constitution of India.”
“Equality of opportunity in the matter of promotion means that all employees holding posts in the same grade shall be equally eligible for being considered in the merit for appointment to the higher grade.”
7 (13). In view of the above, the measures are required be taken to bring parity at least among the intra-organisational group B counterparts in CBEC to undo the injustice being meted out to the Central Excise executive category by being forced to work under their extreme juniors of Customs.
8 (14). It is, therefore,  requested to take immediate measures to grant the intra-organisational parity to the Central Excise executive officers with the counterparts of Customs to undo the injustice, disparity and discrimination meted out to the former category. 
(4) INTRA DEPARTMENTAL PARITY
The officers belonging to the Inspector cadre of Central Excise as well as Income Tax are recruited through one & the same all India common combined competitive examination with the same eligibility qualifications in one & the same Department of Revenue performing one & the same nature of duties of tax collection (Indirect tax by former category and Direct tax by latter category) under one & the same administrative hierarchy under the same Ministry of Finance. The Inspectors and Superintendents of Central Excise are uniform bearing executive officers having Ashok symbol on their uniform while the Income Tax Inspectors and Income Tax Officers are not entitled to wear the uniform.
2. The Inspectors of Income Tax belonging to the year of 1995 have already become Asstt. Commissioner while the Inspectors of Central Excise of the year 1984 are still waiting to become Asstt. Commissioner. Not only it, the Income Tax Inspectors are reaching the level of Commissioner (PB4 post) and the most of them are easily becoming Addl. Commissioner (also PB4 post) whereas 99% of Central Excise Inspectors are retiring on PB2 post of Superintendent after getting only one promotion. The promotional hierarchy of both of the categories is mentioned as below-
                A. Promotional hierarchy of Income Tax Inspector
                              (1) Inspector
                              (2) Income Tax Officer
                              (3) Asstt. Commissioner
                                                    (4) Deputy Commissioner
                              (5) Joint Commissioner
                              (6) Addl. Commissioner
                              (7) Commissioner 
                              (Total 6 promotions)
B.           Promotional hierarchy of Inspector of Central Excise
                        (1) Inspector
                                           (2) Superintendent
                                           (3) Asstt. Commissioner (only 1%)
                      (Total 1 promotion in 99% of the cases)
3. It is also worth to submit that the IRS officers of CBEC were granted parity in promotions with their counterpart IRS officers of CBDT in the last cadre restructuring of 2001 but no such measures have been taken for the Central Excise executive officers namely Central Excise Inspectors and Superintendents to grant parity with the counterparts of CBDT either in 2001 or 2013 cadre restructuring. 
4. In view of the above, it is requested to take immediate measures to grant the intra-departmental parity to the Central Excise executive officers with the counterparts of CBDT to undo the injustice, disparity and discrimination meted out to the former category.
(5) INETR DEPARTMENTAL PARITY
The officers belonging to the Assistant cadre of CSS etc. are recruited through one & the same common all India combined competitive examination with the same eligibility qualifications in the same pay scale. The Inspectors and Superintendents of Central Excise are uniform bearing executive officers bearing Ashok symbol on their uniform while the Income Tax Inspectors whereas the officers of CSS etc. are not entitled to wear the uniform. 
2. The Assistants of CSS belonging to the year of 1997 have already become Under Secretary (equivalent to Deputy Commissioner), a STS post, while the Inspectors of Central Excise of the year 1984 are still waiting to become Asstt. Commissioner, a JTS post. Not only it, the Assistants of CSS are reaching the level of Joint Secretary (PB4 post) and the most of them are easily becoming Director (also PB4 post) whereas 99% of Central Excise Inspectors are retiring on PB2 post of Superintendent after getting only one promotion. The Assistants of CSS of the year of 1985 have already become Deputy Secretary (equivalent to Joint Commissioner). Like it, the Assistant of Rajya Sabha Secretariat of the year of 1985 have already become Director (equivalent to Addl. Commissioner) The promotional hierarchy of the above categories is mentioned as below-
                    A. Promotional hierarchy of Assistant of CSS
                              (1) Assistant
                              (2) Section Officer
           (3) Under Secretary (STS post, equivalent to 2 promotions)
                                                    (4) Deputy Secretary
                              (5) Director
                              (6) Joint Secretary
                 (Total equivalent to 6 promotions)
                  B.  Promotional hierarchy of Inspector of Central Excise
                        (1) Inspector
                                            (2) Superintendent
                                            (3) Asstt. Commissioner, JTS post (only 1%)
                      (Total 1 promotion in 99% of the cases)
          C. Promotional hierarchy of Assistant of Rajya Sabha Secretariat
                              (1) Assistant
                              (2) Section Officer
           (3) Under Secretary (STS post, equivalent to 2 promotions)
                                                    (4) Deputy Secretary
                              (5) Director
                              (6) Joint Secretary
                 (Total equivalent to 6 promotions)
3. It is reiterated with due regards that our officers are retiring only with single promotion at a PB2 post in the career of 35-40 years after entering the job as Inspector of Central Excise in PB2 while our counterparts of CSS, CSSS, Rajya Sabha Secretariat, CBDT etc. recruited in PB2 are easily attaining the PB4 levels after getting 5/6 promotions despite of our officers being performed hazardous & arduous duties during the course of discharging executive as well as quasi-judicial functions taking every risk on life of self & family on account of countering with the white collared criminals, habitual revenue offenders & dreaded hardcore smugglers alongwith tremendous administrative pressures.
                   4. Govt. has adopted measures to bring parity, functional or non-functional, among group ‘A’ officers but no such measures are being taken for group ‘B’ officers. As already submitted, the IRS officers of CBEC got the parity with their common entry counterparts of CBDT in the last cadre restructuring and with other better placed group ‘A’ common entry counterparts including IAS in the current cadre restructuring. Every effort is also being made to promote group ‘A’ officers of CBEC within qualifying service but no such efforts have ever been made to promote Central Excise group ‘B’ executive officers in consonance of DOPT guidelines. 
5. On account of no efforts being made to bring group ‘B’ common entry counterparts at par, there is huge discriminatory disparity between Central Excise group ‘B’ executive officers and other counterparts resulting in huge discriminatory difference between their salaries, pension and other pre/post-retirement benefits.
6. It is very necessary to take some concrete steps to bring Central Excise group ‘B’ executive officers at par with their best placed common entry counterparts of CSS etc. on the lines of group ‘A’. Otherwise the Central Excise executive officers shall keep working under their juniors even of Customs recruited in the same cadre of Inspector in the same organisation of Central Board of Excise & Customs (CBEC).
7. The parity, functional or even non-functional, with the common entry counterparts may be adopted by taking the measures like below-
(a) Time bound promotions/scales: Time scales after every 7 years were also recommended by CBEC to 6th CPC vide F.No.A.26017/147 /06-Ad.II.A Dt. 04.01.07 as one of the measures for these officers. No posts will be required to be created for the grant of time scale after every 7 or 5 years.
(b) Notional promotions granting batch to batch parity with the best placed common entry counterparts like CSS etc. There already exist so many legal verdicts in the favour of various employees of many other organizations on notional promotions. 
(c) Creation of supernumerary posts which will be personal to the officer at each level of the promotion and will be abolished with the retirement of the officer. There already exist so many legal verdicts in the favour of various employees of many other organizations on supernumerary posts.
(d) Creation of separate service: It was also recommended to 6th CPC by CBEC vide F.No.A.26017/147 /06-Ad.II.A Dt. 04.01.07 as one of the measures. The draft RR’s for separate service have already been submitted to the CBEC by the Association. The separate service for group ‘B’ officers has also been recommended on various occasions by the CBEC and also by the IRS Officers Association. This may be created by taking all of the temporary posts as well as 90% regular posts at group ‘A’ entry level by upgrading these to STS (with the provision of promoting Superintendents directly to STS) + 90% of existing STS posts + suitably additional posts at each level in proportion to CSS. 
(e) Direct promotion to higher post/s: Customs Ministerial officers are being promoted as Appraiser without working even for a single day on feeder post of Examiner in CBEC. Likewise, our officers may also kindly be promoted directly to the higher posts at par with common entry counterparts.
(f) In-situ promotions (requiring no creation of posts) after completion of residency periods as prescribed by the DOPT and explained under the forthcoming sub para (i).
(g) Batch to batch functional upgradation at par with the best placed common entry counterparts.
                (h) Batch to batch non-functional upgradation at par with the best placed common entry counterparts like CSS etc. (also requiring no creation of posts) based on the precedent of DOPT OM No. AB.14017/64/2008-Estt.(RR) dt. 24.04.09 granting NFU to other group ‘A’ officers at par with IAS.
(i) Re-framing the recruitment rules prescribing the qualifying services in consonance of the DOPT OM No. AB-14017/61/2008-Estt.(RR) dt. 24.03.09 without trifurcating the cadre at group ‘B’ non-gazetted and group ‘B’ gazetted levels. This OM stipulates the promotion of the Inspector grade to the grade of Joint Commissioner, Additional Commissioner & Commissioner after completion of 12, 17 & 20 years of service respectively. The validity of this OM was also not questioned by CBEC during the presentation of cadre restructuring proposal on 18.01.11 but CBEC showed its inability to implement the same due to the want of the required number of vacancies/posts. Regarding the want of the required number of vacancies/posts, it is requested that the officers may kindly be granted in-situ promotions after completion of the prescribed service (also requiring no creation of posts) independent of cadre restructuring. A little deviation from the above mentioned DOPT guidelines, already framed with due diligence & application of mind by DOPT, may be understood but the non-implementation of the same at all is never understandable. If the grant of the prescribed grade is not possible within 20 years, we may be granted the same after completion of 21, 22, 23, 24, 25, 26, 27, 28, 29 or even 30 years (after completion of 1½ times of qualifying service based on the precedent of CSS of promoting all the Section Officers to the STS post of Under Secretary after completion of 1½ times of qualifying service in 1999).
8. The claim of the Central Excise Superintendents becomes even stronger on account of the judicial powers granted to them to adjudicate the relevant cases and recording statements like a Magistrate under Section 14 of Central Excise Act and Section 108 of Customs Act having validity even before the Supreme Court. Not only it, the Adjudication Orders are also being prepared by them for the Commissioner level officers. No such powers have been granted to any other Group ‘B’ Gazetted officer of the Govt. of India.
9. Keeping in view the above submissions, it is requested that the due steps may kindly be taken to devise the specific scheme (by means of functional or even non-functional financial upgradation) for bringing the Central Excise group ‘B’ executive officers at par with their best placed common entry counterparts like CSS etc. on batch to batch basis after entry into group ‘B’ non-gazetted or equivalent grade to undo the injustice, disparity and discrimination meted out to the former category.
(6) MERGER OF THREE GROUP ‘B’ EXECUTIVE NON GAZETTED AND ALSO GROUP ‘B’ EXECUTIVE GAZETTED STREAMS INTO ONE:
As already submitted, the Inspectors of Central Excise, Preventive Officers and Examiners of Customs all are mentioned as ‘Inspector only’ (belonging to one & the same single cadre of Inspector) in the recruitment rules. The Central Excise Inspector is also mentioned as Inspector of Land Customs in the recruitment rules.  Thus, he/she doesn’t only perform the duties relating to Central Excise & Service Tax but also performs the duties relating to Customs. All of above 3 non-gazetted categories of Inspector are promoted to the post of Superintendent of Central Excise & Land Customs, Superintendent of Customs and Appraiser of Customs respectively at gazetted level and re-merged as Asstt. Commissioner at JTS group ‘A’ entry level belonging to one & the same single cadre. But the Inspector of Central Excise & Land Customs is placed far behind the Examiner during this process. As a result, the Inspector of Central Excise & Land Customs becomes junior even by decades to the Inspector (Examiner) of same year despite of being recruited to one & the same cadre through common entry. As a consequence, the officers joining as Inspector in 1984 are still waiting to enter into group ‘A’ JTS while the Examiner of 1984 has already become Joint Commissioner. This injustice & discrimination is required to be undone immediately by granting the parity in promotions to the former category with the later keeping their relative seniority intact after common entry into the job.   
2. Not only the recruitment rules but also the merger of above 3 categories at group ‘A’ entry level prove that all of these relate to one & same single cadre. Despite of it, there is huge difference in their promotional avenues placing the officers recruited as Central Excise Inspector at the worst position to force them working under their extreme juniors of Customs against all norms. This extraordinary situation of discrimination, disparity & injustice happens only in the CBEC under the Govt. of India. As far as the ratio system for entry into group ‘A’ from group ‘B’ gazetted level is concerned, even DOPT guidelines doesn’t mandate it on account of the number of regular posts meant for promotion too less.
3. The extraordinarily acute stagnation being faced by the Central Excise executive officers has also very well been admitted by the CBEC on various occasions. These disparities can only be removed by bringing all Inspectors, Preventive officers and Examiners of same year to same level of promotion through the process of merging all of the three non-gazetted categories and also gazetted categories into one at Group ‘B’ non-gazetted as well as Group ‘B’ gazetted level.
 7 (9) INTRODUCTION OF FLEXIBLE/DYNAMIC PROMOTION/COMPLEMENTING SCHEME:
The problem of acute stagnation existing in the cadre of Superintendent can be solved, if a flexible/dynamic promotional scheme is introduced for them after joining as Inspector. As per the recommendations of IVth CPC, the flexible promotional scheme was introduced in the Department of Science and Technology. The Vth CPC vide chapter 54 of its report made a number of recommendations for modification of this scheme. The DOPT vide Notification No. 2/41/97-Plc, dated 9.11.98 had made the regulation of in situ promotion under such Flexible Promotional Scheme. It has been further reviewed by DOPT in the light of 6th CPC recommendations and modified Flexible Complementing Scheme guidelines issued vide OM No. AB/4017/37/2008-Esst(R) dated 10.09.10. FCS and MACPS both are also applicable simultaneously.  
2. Therefore, we request the Honourable 7th CPC to kindly be pleased to recommend for introduction of a Flexible promotional/ complementing scheme on completion of qualifying years of service as prescribed by DOPT under OM dated 24.03.2009 for granting of at least 5 in–situ promotions in the service career of each and every Superintendent in the hierarchy of functional promotions after joining as Inspector. 
8 (10) BATCH TO BATCH NON FUNCTIONAL FINANCIAL UPGRADATION TO THE CENTRAL EXCISE EXECUTIVE OFFICERS AT PAR WITH THE BEST PLACED COUNTERPARTS OF CSS ETC.
                   All organised group ‘A’ officers recruited with IAS, the best placed group ‘A’ service, in the same pay scale through common entry examination conducted by UPSC have been granted financial parity with the counterparts of IAS. They have been granted non-functional financial up-gradation vide DOPT OM No. AB.14017/64/2008-Estt.(RR) dt. 24.04.09 to compensate the lack of promotions as compared to IAS. 
2. As far as the group ‘B’ officers are concerned, the CSS and Rajya Sabha Secretariat officers are the best placed group ‘B’ officers of Govt. of India like IAS in group ‘A’. The group ‘B’ officers at the level of Inspector of Central Excise and the Assistant of CSS are recruited in a common scale of pay through common entry examination conducted by SSC. The officers recruited as Assistant (Group-B, Non Gazetted) in the Ministries get the benefit of promotions upto the Joint Secretary level. However, their counterpart Inspectors of Central Excise in CBEC recruited as Group-B (Non Gazetted) through the same common All India competitive examination get only one functional promotion in 35/40 years of service career. Despite of working on more important seats of revenue collection. The CSS counterparts are retiring 4-5 grades above the officers recruited as the Inspector of Central Excise. On account of this, the CSS counterparts are getting 60% more pay than the officers recruited as Inspector of Central Excise. Even the pension of CSS counterparts is more than the salary of the officers recruited as Inspector of Central Excise.
3 (4). The Inspectors of Central Excise are recruited in PB2 and also retire on a PB2 post of Superintendent barring around 1% while all of their common entry counterparts of CSS easily reach PB4 levels after being recruited with them in PB2 through the same common examination with same eligible conditions. It is also worth to submit that the revenue officers are highly placed throughout the world in the matter of salary, perks and career prospects as compared to other employees but, very unfortunately, our officers are facing the worst prospects in each & every matter.  
4 (5). The group ‘A’ officers in the Ministries are selected under Central Staffing Scheme on deputation basis from organized Group ‘A’ Services or from CSS officers being promoted from the post of Assistant/Section Officer but no such opportunity is available for the Inspectors/Superintendents of Central Excise who are not only looking after the work relating to collection of Central Excise duty but also looking  after  the  work of collection of Customs duty (including Inland Air Travel Tax and Foreign Travel Tax) and Service Tax. Needless to submit that they are already earning the major portion of the govt. revenues. It is also worth to submit that the Govt. of India has regularly been earning the revenue far ahead of the revenue targets in r/o of Central Excise duty, Customs duty and Service Tax particularly due to the efficient, committed & effective efforts of the workforce in the form of Central Excise Inspectors/Superintendents despite of their total demoralisation, disappointment and job-dissatisfaction in r/o pay & perks, career prospects and working conditions.
                      5 (6). Above facts very well manifest the injustice meted out to officers recruited as Central Excise Inspector despite of the most important work of revenue collection being done by them for govt. During this course, they have been facing every threat including life of them as well as their families by the hard core criminals, smugglers and white collared criminals alongwith tremendous administrative pressures. Thus, the officers recruited as the Inspector of Central Excise deserve a far better treatment in every aspect including pay, perks and career prospects. The grant of the non-functional financial upgradation on batch to batch basis with the common entry counterparts of CSS may really be a solace for these hard working Central Excise officers.
                   6 (8). As far as the importance of the responsibilities is concerned, the Superintendents are discharging all functions relating to assessment, investigation & intelligence, issuance of Show Cause Notices and adjudication. They have not only been conferred with the judicial powers in the matter of adjudication but also been conferred with the judicial powers of recording statements of various persons in terms of Section 14 of the Central Excise Act, 1944 and Section 108 of the Customs Act, 1962.  The statements tendered before the Central Excise Superintendent have a legal binding and are treated as a valid piece of evidence by various courts including the Hon’ble Supreme Court just like the statements tendered before a Magistrate. No such powers have been conferred to the CSS officers or any other counterparts of Central Excise Superintendents/Inspectors. It is also important to mention that the judicial officers are not only already being highly paid with extra perks but also treated in a far better way in the matter of career prospects than our Superintendents in our country.
7 (9). Though the Central Excise Superintendents are performing more responsible work functions as compared to other common entry counterparts, yet they are facing the worst career prospects instead of being given better treatment. This injustice is being faced by them despite of being the ‘backbone of the government revenue’ on account of being the major revenue collectors for the government in the form of Central Excise duty, Customs duty and Service Tax and also GST in the forthcoming times. In the actual terms, they are the ‘backbone of the government’ on account of being responsible to earn the finance for the government. But very unfortunately, they are being totally ignored in every matter.
8 (10). The parity is the basic concept of our Constitution and the parity in promotions is required to be maintained amongst the similarly placed employees but the Government of India have not initiated any action to maintain parity in promotions as well as pay packages amongst the Group ‘B’ Gazetted and Non-Gazetted officers. The group ‘A’ officers have already been granted financial parity by the Government of India by the grant of non-functional financial upgradation to other group ‘A’ officers at par with the counterparts of IAS. The grant of the batch to batch non-functional financial upgradation after entry into group ‘B’ or equivalent grade is also the immediate need of the time for all group ‘B’ officers to bring them at par at least financially with the best placed group ‘B’ counterparts like CSS etc.  The Inspectors and Superintendents of Central Excise are being discriminated despite of collecting the major portion of Government revenues and are not being awarded due career prospects as well as appropriate pay packages.
                      9 (11). In view of above, it is requested that the Honourable 7th CPC may be pleased to recommend that the officers recruited as Inspector/Superintendent of Central Excise be granted at least non-functional financial upgradation at par with their counterparts of CSS on batch to batch basis since their initial joining in group B or equivalent grade enabling them to retire in PB4 like their counterparts too. The claim of the Central Excise Superintendents becomes even stronger than other Group ‘B’ counterparts on account of the judicial powers granted to them to adjudicate the relevant cases and recording statements like a Magistrate under Section 14 of Central Excise Act and Section 108 of Customs Act having validity even before the Supreme Court. Not only it, the Adjudication Orders are also being prepared by them for the Commissioner level officers.
9 (11) PROMOTING ALL THE SUPERINTENDENTS WHO HAVE COMPLETED 1½ TIMES OF QUALIFYING SERVICE ON THE LINES OF CSS: During the year 1999, all Section Officers completing 1½ times of qualifying service were promoted on ‘in-situ basis’ to the senior group ‘A’ post of Under Secretary for removal of their stagnation. Keeping in view the extraordinarily acute stagnation of the Central Excise Superintendents, all Superintendents completing 1½ times of qualifying service may also kindly be promoted either on regular basis or in-situ basis.
10 (12) ENHANCEMENT OF PERCENTAGE OF PROMOTION QUOTA FROM 50% TO AT LEAST 90% IN GROUP ‘A’ RECRUITMENT RULES: It is also requested that the Hon’ble 7th CPC may be pleased to recommend for enhancement of percentage of promotion quota from 50% to at least 90% in Group ‘A’ Recruitment Rules by making the direct recruit quota maximum to 10%. It will not only give the opportunity to promotee officers to reach the higher levels but the stature of direct Group A service will also be protected and the expertise of promotee officers based on their huge work experience used for Govt.
11 (13) UNIFORM PROMOTIONAL HIERARCHY: It is a very important point relating to career prospects of Group ‘B’ officers. The Central Excise Superintendents are promoted merely to a JTS Group ‘A’ post whereas many other Group ‘B’ Gazetted officers are being promoted to a STS Group ‘A’ post in the Central as well as State Governments. Promotional hierarchy is also varying department to department. Somewhere Group ‘B’ Gazetted Officers are promoted merely to a post carrying a Grade Pay of Rs. 5400/- in PB3 (in CBEC, CBDT, Department of Post etc.) whereas they are being promoted to a post carrying a Grade Pay of Rs. 6600/- at other places (CSS, Rajyasabha Secretariat, CSSS, AFHQ, Railway Board, Foreign Services, Administrative services, Forest services, Police services, DANICS, DANIPS, State services etc.). Like it, somewhere Group ‘B’ Non-Gazetted Officers are promoted to a post carrying a Grade Pay of Rs. 5400/- in PB3 whereas they are being promoted to a post carrying a Grade Pay of Rs. 4800/- or Rs. 4600/- at other places. Somewhere promotional hierarchy is 4600à6600à8700 (CPWD etc.), somewhere 4600à4800à6600à7600à8700 (CSS, CSSS, AFHQ, Railway Board etc.), somewhere 4600à5400à6600à7600à8700 (Hindi department including CBEC, CBDT etc.) and somewhere it is 4600à4800à5400à6600à7600à8700 (CBEC, CBDT, Department of Posts etc.). So, the promotional hierarchy after entry into group ‘B’ is required to be made uniform for the sake of justice to all. The posts under the grade pays of Rs. 5400/- & 6600/- and also Rs. 7600/- & 8700/- being functionally same, the ideal promotional hierarchy for all after entry into Group ‘B’ seems only to be 4600à6600à8700à10000. It is, therefore, requested to make the promotional hierarchy uniform for all Group ‘B’ officers as 4600à6600à8700à10000 on the pattern of CPWD. Where the Group ‘B’ gazetted officers are placed in a grade pay higher than Rs. 4600/-, they all may kindly be promoted uniformly to a post carrying a grade pay of Rs. 6600/-. Thus, the promotional hierarchy should kindly be as below-
“Group ‘B’ Gazetted postà6600à8700à10000”.
12 (14) TIMELY CADRE RESTRUCTURINGS: The Cadre Restructuring exercises have not been conducted at prescribed intervals of every five years in CBEC. Only two cadre restructurings have happened in the history of the CBEC. The interest of the Group ‘A’ officers was only watched every time by granting parity to them with their counterparts paying no heed to the extraordinarily acute stagnation of the Central Excise Superintendents who are forced to work under the extreme juniors of the Customs stream.
2. It is, therefore, requested not only to recommend for timely cadre restructurings in CBEC but also to grant the compensation for the unhappened cadre restructurings to the Central Excise Superintendents alongwith conducting specific cadre review individually for the category of Central Excise Superintendents for taking the measures for their entry into PB4 levels like their counterparts particularly keeping the extraordinarily acute stagnation being faced by them.
13 (15) AT LEAST FIVE FUNCTIONAL PROMOTIONS: Inspectors and Superintendents of Central Excise have been suffering with extraordinarily acute stagnation for decades. There are many who didn't get any promotion for more than 25 years and they are retiring with single promotion on a PB2 post in the career of 35-40 years whereas their common entry counterparts are easily entering into PB4 with 5-6 promotions after entry into PB2 post. As already submitted, the Central Excise Superintendents & Inspectors are forced to work under their extreme juniors of Customs belonging to one & the same cadre of Inspector and recruited through one & the same common process under one & the same organization of CBEC in one & the same department of Revenue of one & the same Ministry of Finance with one & same administrative hierarchy. This discrimination is required to be undone immediately.               
2. There should kindly be the provisions to allow minimum actual 5 promotions on functional basis to Group ‘B’ Gazetted officers of CBEC after entry into group ‘B’ or equivalent grade/post like the Group ‘A’ officers in time bound manner or on completion of standard residency periods prescribed by the DOPT. No need to submit again that the residency periods have been prescribed by the DOPT with due diligence and application of mind. The officers should get at least the relevant Grade Pay/pay scale, if not the actual promotions, as per the prescribed period. The Time bound promotion scheme should be introduced in all departments for Group ‘B’ officers particularly including Central Excise Superintendents and Inspectors. If 5 functional promotions are not possible, there should be the provisions of at least 5 in situ promotions in the functional promotion hierarchy in a time bound manner.
14 (16) TIME SCALE AFTER EVERY 7/5 YEARS: The grant of time scale after every 7 years was also recommended to the 6th CPC by the CBEC as one of the measures to remove the stagnation of Group ‘B’ executive officers. It is requested to bring such a scheme to grant time scale after every 7/5 years for Central Excise Superintendents as one of the measures to compensate them at least against the financial loss in comparison to other counterparts after joining as Inspector or equivalent grade.
PART-IX

MACPS

MACP Scheme is said to be the abbreviation of Modified Assured Career Progression Scheme but the Superintendents of Central Excise feel that it is Meaningless Assured Career Progression Scheme. The main objective of introducing ACP scheme was to grant financial compensation to the govt. servants in lieu of the lack of functional promotions. Before the introduction of ACP scheme in 1999, many Superintendents of Central Excise retired from service without getting IInd promotion of the career to the JTS post of Asstt. Commissioner. Upon introduction of ACP scheme, direct recruit Inspectors of Central Excise were granted two financial upgradations on the completion of 12 years (if not got Ist promotion) and 24 years (if not got IInd promotion) of regular service.
2. According to the ACP Scheme, the Central government employees were to be granted next higher pay scale in their promotional hierarchy. So, the pay equivalent to the promotional post was ensured under ACP scheme. Many Inspectors of Central Excise were benefited a bit at least financially by this scheme as no promotional avenues were available for them. The Sixth Central Pay Commission recommended Modified Assured Career Progression Scheme (MACPS) in Para 6.1.15of its report replacing ACPS.
3. As per the recommendations, financial upgradation would be available in the next grade pay on completion of 12 years of continuous service in the same grade not providing more than two financial upgradations in the entire career. The Scheme was also made available to all posts including to Group ‘A’ whether isolated or not except organised Group ‘A’ services. The Government considered the recommendations of the Sixth Central Pay Commission for introduction of a MACPS and accepted the same with further modifications by granting three financial upgradations at the intervals of 10, 20 and 30 years of continuous regular service.
4. The surprise was to grant MACP upgradation in the hierarchy of Grade Pay instead of promotional hierarchy. Not only it, one MACP upgradation was off set with the non-functional time scale granted to various categories of Group ‘B’ gazetted officers after completion of 4 years of service. Very shockingly, single grade pay of Rs. 5400/- was also classified into two categories, i.e., Rs. 5400/- in PB2 and Rs. 5400/- in PB3 without the difference of even a single rupee under para 8.1 of MACPS. 
5. As a result, the Modified ACP Scheme has not served the purpose that it was supposed to. The ACP scheme has been de-modified by it instead of being modified as anything is to be modified to be beneficial instead of harmful. So, the so called Modified Assured Career progression Scheme needs to be modified again. The financial upgradation has to be granted on the basis of promotional (functional) hierarchy of posts instead of hierarchy of Grade Pay. Many verdicts have already been given by various courts including the Supreme Court to grant the MACP upgradation in promotional hierarchy. The para 8.1 of the MACP instructions and also offsetting of MACP upgradation with non-functional time scale are required to be scrapped. A lot of confusion has been created after the introduction of the Grade Pay structure establishing two distinct hierarchies- promotional and grade paywise. 
6 (8). As already submitted, promotional hierarchy is also varying from department to department which requires to be made uniform for all for the sake of justice and undo discrimination & disparities. Somewhere Group ‘B’ Gazetted officers are promoted merely to a post carrying a Grade Pay of Rs. 5400/- in PB3 (CBEC, CBDT, Department of Post etc.) whereas they are being promoted to a post carrying a Grade Pay of Rs. 6600/- (CSS, Rajya Sabha Secretariat, CSSS, AFHQ, Railway Board, Foreign Services, Administrative services, Forest services, Police services, DANICS, DANIPS, State services etc.) at other places. Like it, somewhere Group ‘B’ Non-Gazetted Officers are promoted to a post carrying a Grade Pay of Rs. 5400/- in PB3 (CBI, IB, Hindi wing of CBEC etc.) whereas they are being promoted to a post carrying a Grade Pay of Rs. 4800/- (CBEC etc.) or Rs. 4600/- (CPWD etc.) at other places. Somewhere Group ‘B’ Gazetted Officers are placed in a Grade Pay of Rs. 4600/- (CPWD etc.) whereas in Rs. 4800/- (CBEC etc.) and also Rs. 5400/- (Audit & Accounts services etc.) at other places. Somewhere promotional hierarchy is 4600à6600à8700, somewhere 4600à4800à6600à7600à8700 and somewhere it is 4600à4800à5400à6600à7600à8700. Some Group ‘B’ Gazetted Officers have been granted the time scale in PB2 and others in PB3. Due to varying promotional hierarchies, some officers got a Grade Pay of Rs. 7600/- and some Rs. 6600/- on IIIrd MACP upgradation. The worst hit category is the Central Excise Superintendents who are now able to get only a grade pay of Rs. 5400/- after 30 years of service which they were able to get only after 24 years of service under ACPS.
7 (9). So as already requested above, the promotional hierarchy after entry into group ‘B’ is required to be made uniform for the sake of justice to all. The posts under the grade pays of Rs. 5400/- & 6600/- and also Rs. 7600/- & 8700/- being functionally same, the ideal promotional hierarchy for all after entry into Group ‘B’ seems only to be 4600à6600à8700à10000. The officers should also be granted the MACP upgradation under this ideal hierarchy of 4600à6600à8700à10000 after joining the job in a grade pay of Rs. 4600/- without offsetting the MACP upgradation with the time scale. This will give justice to all without any discrimination or disparity. The source of MACPS being one and the same, i.e., common recommendations of the 6th CPC, it is also worth to mention that the State governments like Uttar Pradesh etc. have not offset the MACP upgradation with the time scale. There also exist no same Grade Pays under any Band Pay like para 8.1 of MACPS in the Central Government. They have also granted the IIIrd MACP upgradation within 26 or less years to their employees without bifurcating the single grade pay at any level. As a result, their officers are able to get 4 actual financial upgradations (3 financial upgradations+1 time scale) as a combined effect of time scale and MACP Scheme. It is also worth to submit that the offsetting of MACP upgradation with the time scale was also not recommended by the 6th CPC but, very unfortunately, the Government offset the MACP upgradation with the time scale against the recommendations of the Commission. On account of the ‘Grade Pay Hierarchy’, the employees got the benefit of Rs. 200/- only at the time of upgradation to Rs. 4800/- from Rs. 4600/- or Rs. 100/- only at the time of upgradation to Rs. 2000/- from Rs. 1900/- or Rs. NIL at the time of upgradation to Rs. 5400/- in PB3 from Rs. 5400/- in PB2. The MACPS is totally unable to fulfil the basic purpose of grant of financial upgradations to counter stagnation due to the lack of promotional avenues.
8 (12). Thus, it is requested to be continue MACPS in the form of in situ promotional scheme (higher pay scales with higher designation) based on ideal functional and uniform hierarchy of 4600à6600à8700à10000à  after joining the job in a grade pay of Rs. 4600/- without offsetting the MACP upgradation with the time scale to motivate personnel especially in Central Excise and Customs Department where normal promotional avenues are extraordinarily bleak. There must also kindly be the provisions for stepping-up of the pay of seniors at par with the juniors getting higher pay under ACPS/MACPS. At least 5 financial upgradations in the above submitted ideal promotional hierarchy may kindly be granted under the scheme without any offsetting with the time scale and also without bifurcating any grade pay. 
SOME OTHER IMPORTANT MEASURES TO BE TAKEN FOR CENTRAL EXCISE SUPERINTENDENTS
(1) ONE MONTH ADDITIONAL PAY IN THE YEAR & 25% EXTRA SALARY PER MONTH ETC.: One month additional pay in the year and  25% extra salary per month etc. alongwith all other benefits to be granted to the DSP of CBI are required to be granted to the grade of Superintendent of Central Excise at par with the former category. The service conditions of Central Excise executive personnel are akin to the Central Police Organisations, CBI and Defence Armed Force personnel but they are not compensated with any additional incentives or allowances like CBI, Police, Army etc.  It is, therefore, requested that all the benefits including one month additional pay in the year and 25% extra salary per month etc. to be recommended for the DSP of CBI may also kindly be granted to the Central Excise Superintendents.
(2) UNIFORM ALLOWANCE: The Uniform Allowance presently sanctioned is quite inadequate both as initial equipment allowance and annual maintenance allowance. In view of the rising market price, the allowance may kindly be recommended to be granted to the Superintendent of Central Excise at par with the counterparts of Police Organisations and Defence personnel in consonance of market price.
(3) INCENTIVE FROM WELFARE FUNDS: Defence personnel are  having vast facilities, huge infrastructure and other amenities along with the canteen facility to purchase the households and other things/goods of requirement at subsidized/concessional price, the Railway personnel are given the facilities like free journey with family and attendant even after retirement, Airlines personnel are given the facility for free or concessional air journey along with families, Bank personnel are given loan facilities for various purposes at low interest rates, Hydel personnel are given electricity for home consumption on very nominal rates etc. etc. Executive Officers of CBDT have been granted with Mobile Phones and Lap top etc. State Govt. employees are also given canteen facility to purchase the households and other things/goods of requirement at subsidized/concessional price. It is requested that the Central Excise executive personnel should also at least  be granted canteen facilities to purchase households and consumer goods at concessional rates and also some other  specific facilities through the welfare funds.
(4) DIET ALLOWANCE: The Superintendents of Central Excise & Customs perform arduous and hazardous nature of duties. The officers have to continuously remain on duty for long hours of days & nights at the time of performing anti-evasion, ant-smuggling and audit activities apart from Airport & cargo duties. Under such duties, they cannot move out of the duty area to feed themselves. Some Diet Allowance is required to be given to these officers to maintain their health during such long duty hours. The Hon’ble Commission is requested to kindly recommend a Diet Allowance to such officers @ at least Rs. 6500/- per month.
(5) SPECIAL DUTY ALLOWANCE: The Hon’ble Commission may also kindly be pleased to recommend the grant of special duty allowance @ 35% of basic pay to the officers of Central Excise, Service Tax & Customs posted in North Eastern, Laddhak and other hard regions.
PRAYER
It is requested to kindly consider the above submissions alongwith the submissions made in the reply to the questionnaire with sympathy. It is time to acknowledge the contribution of the Central Excise Superintendents and provide the much-required solace to them by way of assuring equity, equality and parity within the cadre and with the analogous counterparts in the matter of pay and promotion through the measures envisaged and proposed as above ensuring-
  1. The pay scale of the analogous post of the DSP of CBI alongwith other perks and benefits to the Central Excise Superintendent w.e.f. the date of the grant of the same to the former.
  2. Non-functional time scale in PB3 to the Central Excise Superintendent after completion of 4 years of service.
  3. Direct promotion of the Central Excise Superintendent to STS post.
  4. At least five functional promotions in the career after joining as Central Excise Inspector.
  5. Batch to batch non functional financial upgradation to the Central Excise executive officers at par with the best placed counterparts of CSS etc.
  6. Uniform promotional hierarchy for all Group ‘B’ officers.
  7. Other reliefs as requested above and also in the reply to the Questionnaire submitted by the Association vide its Ref. No. 109/CPC/14 Dt. 23.05.14 (also enclosed herewith).
  8. Any other relief/s as deemed fit by the Hon’ble Commission.

Thanking you,

Yours faithfully,

 

Encls: As above.

(RAVI MALIK),

Secretary General.