" IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE ARE ALSO MEMBERS OF AIACEGEO. THIS IS THE ONLY ASSOCIATION FOR SUPERINTENDENTS OF CENTRAL EXCISE AND IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE THROUGH OUT THE COUNTRY . President Mr.T.Dass and SG Mr. Harpal Singh.

Tuesday 13 February 2024

Implementation of order in OA No. 3549/2016

 ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 15/AIB/P/24                                                                       Dt. 13.02.24

                                                                                                                 COURT MATTER

                                                                                                    REMINDER

To,

(1) The Secretary,

Union of India, Ministry of Finance,

North Block, New Delhi-1.

(2) The Chairman, Central Board of Excise and Customs (now Central Board of Indirect Tax and Customs), North Block, New Delhi-1.

(3) The Secretary, Union of India,

Department of Expenditure, Ministry of Finance,

North Block, New Delhi-1.

(4) The Secretary, Union of India,

Ministry of Personnel, Public Grievances and Pension,

DoPT, North Block, New Delhi-1.

(5) The Chief Commissioner, Central Excise (now CGST) Delhi Zone,

(Cadre Control Unit), C.R. Building,

IP Estate, New Delhi-2.

Subject: Implementation of the order of the Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi delivered in OA No. 3549/2016 on 13.09.23 regarding retrospective implementation of the pay scale revision of the Superintendents of Central Excise (now CGST) vs. Superintendents of NCB.

Sir,

Kindly refer to the Ref. No. 130/AIB/P/23 Dt. 29.09.23 of the Association on the above subject. The subject-mentioned order of the Hon’ble Central Administrative Tribunal was also communicated to your goodself vide above Ref. No. but nothing heard from your good side till date on the matter despite of the time limit ordered by the Hon’ble Central Administrative Tribunal being expired well ago.

2. It is again submitted with due regards that the pay scale of the Superintendents of Narcotics Control Bureau was revised to Rs. 7500-12000/- from Rs. 6500-10500/- w.e.f. 01.01.96 with all consequential benefits vide U.O. No. 169/1/2005-IC Dt. 11.04.05 of the Department of Expenditure leading to the issuance of Order F. No. II/2(38)/2004-Estt. Dt. 20.04.05 by the Narcotics Control Bureau whereas the pay scale of the Superintendents of Central Excise (now CGST) was revised to Rs. 7500-12000/- from Rs. 6500-10500/- prospectively w.e.f. 21.04.04, i.e., from the date of the issuance of the order vide OM No. 6/37/98-IC Dt. 21.04.04 of the Department of Expenditure. It is worth to mention that both categories of the Superintendents were similarly positioned on 01.01.96, i.e., on the date of the implementation of upgraded pay scale for the Superintendents of NCB by a prospective order Dt. 11.04.05.  So, both categories should have been placed in the same pay scale giving equal treatment w.e.f. the date of the implementation of the Central Civil Service, Revised Pay Rules, 1997, i.e., w.e.f. 01.01.96. This benefit was given to the Superintendents of NCB but the Superintendents of Central Excise were discriminated by depriving them from the same benefit without any reason or justification creating class within a class.

            3. It is also worth to submit that the Superintendents of Narcotics Control Bureau (NCB) were granted the retrospective benefit despite of the fact that their pay scale was revised even after the revision of pay scale of Superintendents of Central Excise. The Association has been continuously raising the demand for implementing the revised pay scale with retrospective effect instead of 21.04.2004 since very beginning but nothing has been done till date. It is further submitted that the Superintendents in Narcotics Control Bureau were also granted the non-functional time scale on completion of 4 years of service based on the precedent of the grant of the same to the Superintendents of Central Excise.

4. Thus, the pay scale of Superintendents of Narcotics Control Bureau was revised/upgraded based on the precedent of the upgradation of pay scale of Superintendents of Central Excise to bring earlier category at par with the later. Accordingly, the later category should also be granted the same parity with earlier by giving effect to the OM No. 6/37/98-IC Dt. 21.04.04 from 01.01.96 for the sake of justice and equity. The date of implementation of the revised pay scale for Central Excise Superintendents has been maintained as 21.04.04 and not the date (i.e., 01.01.96) since when the recommendations of the 5th Pay Commission were implemented. 

5. There exists an established historic parity and relativity between the Superintendents of NCB and Superintendents of Central Excise as the nature of duties, mode of recruitment, functions and responsibilities of these posts are the same. The Superintendents of Central Excise are also working as Superintendents in NCB since the creation of NCB. The NCB was also a part of CBEC (now CBIC) under the Department of Revenue and remained its part till 18.02.03. The Superintendents of NCB were sharing common seniority with the Superintendents of Central Excise for promotion to the same post of Group ‘A’ (i.e., Asstt. Commissioner) till 18.02.03. The Allocation of Business Rules, 1961 were amended vide Notification No. I/22/1/2003-CAB Dt. 18.02.03 [S.O. 193(E)] to include the NCB in the Ministry of Home Affairs. Even after that, NCB is being monitored by the CBEC/Department of Revenue and the Superintendents of Central Excise are till now performing their duties as Superintendents of NCB.

6. The High Power Committee formed by the then Hon’ble Finance Minister to look into the disparity created by the implementation of 5th CPC report also accepted that the Superintendents of Central Excise and the Superintendents of NCB are at par. Further, the Sixth Pay Commission had categorically observed vide Para 7.15.20 of its report that the duties & responsibilities attached to these posts whether in Central Excise or in the Narcotics Control Bureau are similar and recommended for parity of Inspector of the Central Bureau of Narcotics with the Inspector of Central Excise. Thus, both expert bodies, i.e., High Power Committee and Pay Commission, accepted and recommended that promotional and feeder posts of both categories are at par and be placed at par in the matter of pay scale.

7. Therefore, the pay scale of the Superintendents of Central Excise should have also been upgraded to Rs. 7500-12000/- w.e.f. 01.01.96 at par with their counterparts in NCB since when the recommendations of 5th Pay Commission were given effect. As such, non-grant of enhanced pay scale w.e.f. 01.01.96 is violative of Article 14 & Article 16 of the Constitution of India.

            8. The denial of the retrospective revision of pay scale to the Central Excise Superintendents is not correct as the grave anomaly has arisen on account of the different dates of revision prescribed by the Department of Expenditure for different categories of employees. If the pay scale of the counterparts of NCB was revised w.e.f. 01.01.96 by the Department of Expenditure, the prospective revision of pay scale from 21.04.04 for the Superintendents of Central Excise is gross injustice to them.

9. Such anomaly was removed by the Govt. from the date of arise, i.e., 01.01.96, in other cases. Many categories including the Superintendents of Narcotics Control Bureau vide Office Order under F.No.15/2(38)/2004-Esst. Dt. 20.04.05 issued by the NCB, redeployed surplus staff vide DOP&T O.M. No.1/7/98-CS.III Dt. 09.04.99, officers of the Organised Accounts Departments vide MF & CA O.M. No.6/82/E-III.(B)/91 Dt. 28.02.03, Divisional Accountants/Divisional Accounts Officers vide C&AG [Cir No. 26/NGE/2004] No. 341-NRE (App.)/36-2003 Dt. 28.04.04, Junior Translator, Senior Translator and Asstt. Director (OL) vide Department of Official Language O.M. No. 13/6/2002-OL Dt. 02.04.04, Employees of Ministry of Labour vide O.M. No.A-32022/1/2002-Adm.I Dt. 26.04.04, Section Officers of CSS vide Order No. 5/4/2005-CS.I Dt. 25.01.06 of DOPT, Stenographers of CSSS vide Order No. 10/3/2004-CS-II (Pt. I) Dt. 31.03.06 of DOPT, Chief Enforcement Officers vide order issued under F.No.16/26/2004-Ad.1C Dt. 04.10.05, DASS officers vide Order No. 56 issued vide F.2/37/2008/S-I/Lit./Vol. II Dt. 03.02.15 of Govt. of NCT of Delhi with approval from Central Govt. etc. have already been given the retrospective benefit of the revision of pay scale by the Govt.

10. The anomaly was crept w.e.f. 01.01.96 which should have been removed from the date of occurrence. The similar upgradation of pay scales in other govt. departments has been given effect from 01.01.96. Non-effect of pay scale of Central Excise Superintendents w.e.f. 01.01.96 has resulted in huge monetary disadvantage in the monthly salary as well as pension to them. The Revised Pay Rules, 1997 implementing the report of the Vth CPC also came into force w.e.f. 01.01.96 to give effect to the revised pay scale from the same date in equitable manner. The High Power Committee was also formed to consider and undo the anomaly crept into existence with effect from 01.01.96 after recommendations of 5th Central Pay Commission.

11. The decision to revise the pay scale with prospective effect from 21.04.04 instead of 01.01.96 vide OM F. No. 6/37/98-IC Dt. 21.04.04  has been held “arbitrary and illegal” vide the order dated 17.01.12 passed by the Hon’ble CAT, Mumbai in the OA No. 86/2008 filed by the Income Tax Gazetted Officers Association and others. Various Hon’ble courts including the Hon’ble Supreme Court also have already decided that effect of revised scale should be given from the date of the implementation of report of CPC or from the date of creation of anomaly.

12. The Hon’ble Supreme Court has also given the retrospective benefit along with arrears to the employees in various cases including SLP (Civil) No. 9832/2013 titled as Union of India and others vs. Jose Sebastian and others {Review Petition (Civil) No.1494/2013 preferred by the Govt. against the aforesaid judgment was also dismissed vide order dated 01.8.13}, SLP (C) No.13818/2020 vide judgment dated 08.01.21, Civil Appeal No. 5866 of 2000, SLP (Civil) Nos.1587-1588/2014, WP(C) No. 81/1969 etc.

13. The Hon’ble High Court of Delhi has also given the retrospective benefit alongwith arrears to the employees in various cases including Writ Petition (Civil) No.1523/2016 (alongwith 6% interest) in which SLP(C) No. 13818/2020 has been dismissed, in W.P. (C) 3945/2017 etc.

14. The Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi has also given the retrospective benefit to the employees in O.A. No. 2529/96, O.A. No. 2951/2003, O.A. No.763 of 2015 (alongwith 6% interest) etc.

15. The Coordinate Bench of the Hon’ble Central Administrative Tribunal at Ernakulum has also taken the view that the effect of the revised scale should be given from the date of the implementation of the report of the Pay Commission in its order in O.A. No.671/2003 on 30.06.06 allowing the benefit of improved pay scale retrospectively w.e.f. 01.01.96 with arrears.

16. The Bombay Bench of the Hon’ble Central Administrative Tribunal has also given the retrospective benefit to the employees in O.A. No. 859 of 2004.

17. Thus, the Superintendents of Central Excise and the other similarly positioned persons (i.e., Superintendents of NCB) in CBEC had different pay scales for the period 01.01.96 to 20.04.04 u/5th CPC, first having Rs. 6500-10500/- and later having Rs. 7500-12000/-. The Central Excise Superintendents in CBIC also have two scales u/5th CPC, one effective from 01.01.96 and other revised scale effective from 21.04.04. A Superintendent retiring on 31.03.04 gets his pension & other retirement benefits calculated on the basis of the pay scale of Rs. 6500-10500/- whereas another Superintendent retiring on 30.04.04 gets his pension & other retirement benefits calculated on the basis of pay scale of Rs. 7500-12000/-. Thus, it creates a class within a class and seniors are forced to get less pension than their juniors.

18. The benefit of upgraded pay scale has been withered down for the Central Excise Superintendents by the prospective revision due to the loss of due increments in the upgraded scale for the period from 01.01.96 to 20.04.04. The decision to make the pay revision effective from 21.04.04 is discriminatory and a deviation without any legitimate and valid reason. The concerned authorities have not cited any reason whatsoever for taking a decision at variance from the precedence, i.e., to give effect to the revised scale from a prospective date (i.e. 21.04.04) and not from the date of implementation (i.e., 01.01.96) of Pay Commission recommendations and Central Civil Service, Revised Pay Rules, 1997.

19. Your kind attention is also invited to the order (copy already provided) given by the Hon’ble High Court of Kolkata in WPCT No. 21 of 2015 based on which the benefit of the OM F. No. 6/37/98-IC Dt. 21.04.04 has been granted retrospectively from 01.01.96 (copy of CBDT order already provided) to Income Tax Officers. It is also, however, worth to mention that their case was for notional benefit whereas our case is for actual benefit. Both cases are on the same lines except this difference. In their case, a Special Anomaly Committee was directed to be formed by the Hon’ble High Court to deal with the matter whereas the competent authority has been directed by the Hon’ble CAT to take decision by disposing off our representation in our case. Accordingly, our officers are also required to be given the in-rem benefit of the OM F. No. 6/37/98-IC Dt. 21.04.04 retrospectively on actual basis w.e.f. 01.01.96.

20. There exist so many orders of so many courts including the Hon’ble Supreme Court that the benefit of such matters are to be given in-rem. Same has been intended in the National Litigation Policy to minimise the litigations and not to force all equally placed persons to approach the legal courts on the same matter. Your kind attention is also invited to the latest order on the issue given by the Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi in O.A. No. 2544/2015. In this order, the Hon’ble CAT has specifically ordered that the benefit of upgraded pay scales is to be given to all eligible employees with effect from 01.01.96 irrespective of the fact whether they have approached an appropriate judicial forum for the same or not as under-

“Before parting we would also express a hope that the competent authority shall on its own extend the benefit of upgraded pay scales to all eligible employees with effect from 01.01.1996 irrespective of the fact whether they have approached an appropriate judicial forum for the same or not so that unnecessary litigation is avoided.”

21. It is also worth to mention that the Hon’ble High Court of Delhi has given the retrospective benefit alongwith arrears to the employees in Writ Petition (Civil) No.1523/2016 alongwith 6% interest in which SLP(C) No. 13818/2020 has been dismissed. The Hon’ble CAT, Delhi has also given the retrospective benefit to the employees in O.A. No. 4419 of 2014 and 763 of 2015 alongwith 6% interest.

22. The Hon'ble Delhi High Court in WP (C) No. 3945/2017 in case of Shailendra Singh & ors vs. Union of India & ors vide order Dt. 02.12.19 has laid down that once the Govt. had in principle decided to revise pay scale, the effective date from which the benefits of such revised pay would accrue would be the date when such benefits became available and not from the date when their applicability was notified by the particular Ministry or Department. The relevant portion is as under:

“This is somewhat similar to recommendations of a CPC, Periodically, restructuring is undertaken, pay-scales are introduced and revised as a result of the recommendations of the PC. However, the actual implementation of these recommendations gets postponed because in the individual Departments and Ministries, the necessary changes to the RRS have to be made and notifications have to be issued All of this postpones the actual grant of the benefit in that particular Ministry or Department. However, when it is finally given, the benefit is usually given from the uniform date when such revised pay-scales were made available, as a result of the recommendations of the CPC.”

23. The Hon'ble Delhi High Court in yet another order Dt. 18.12.19 in WP (C) No 1523/2016 in the case of All India Railway Accounts Staff Association & ors vs. Union of India have again reiterated the above principle in the following words:

“Recently, this Court in its order dated 2nd December, 2019 in W.P. (C) 3945/2017 (Shailendra Singh v. Union of India) accepted the plea of the Petitioners therein that once the Government had in principle accepted the recommendations of the 5th CPC, the effective date from which the benefits of such revised pay would accrue would be from when such benefits became available, and not from the date on which their applicability was notified by the particular Ministry or Department.”

24. The issue relating to effective date of grant of scale to the govt. employees is no longer res integra. The issue has been long settled by the Apex Court in the case of Purshottam Lal & others Vs. U.O.I & another in Writ Petition (Civil) No. 81/1969 vide their order Dt. 21.02.73 by a Constitution Bench of five Judges. The facts of the case decided by Apex Court are identical with the facts of the instant case. The relevant portion of the decision is extracted below:

“In the result the petition is allowed and it is directed that the revised pay scales of the petitioners will have effect from July 1, 1959, in accordance with the recommendations of the Pay Commission. We further direct that the petitioners should be paid the amount payable to them as a consequence of the revision of the pay scales with effect from July, 1959. The petitioners will have the costs of this petition.”

25. The aforesaid decision has attained finality and is binding on all concerned under Article 141 of the Constitution. The pay scales granted on 21.04.04 vide OM F. No. 6/37/98-1C to the Superintendent of Central Excise ought to be granted w.e.f. 01.01.96, the date from which the recommendations of 5th CPC were implemented. The aforesaid both decisions of Hon’ble Delhi High Court have also assumed finality and are binding on all concerned.

26. It is also submitted that the pay scale of the Superintendents of Central Excise (now CGST), Superintendents of Customs, Appraisers of Customs and Income Tax Officers was revised to Rs. 7500-12000/- from Rs. 6500-10500/- and also of Inspectors of Central Excise, Preventive Officers of Customs, Examiners of Customs and Income Tax Inspectors to Rs. 6500-10500/- from Rs. 5500-9000/- prospectively w.e.f. 21.04.04, i.e., from the date of the issuance of the common order vide OM No. 6/37/98-IC Dt. 21.04.04 of the Department of Expenditure. Needless to say that all officers affected by the OM F. No. 6/37/98-IC Dt. 21.04.04 are equally positioned.

27. It is also worth to mention that the various Hon’ble courts have already ordered to implement the OM No. 6/37/98-IC Dt. 21.04.04 of the Department of Expenditure w.e.f. 01.01.96 as eneumerated below-

(i) OA No. 86/2008, 323/2012 and 345/2021 by Bombay Central Administrative Tribunal.

(ii) OA No. 884/2017, 936/2017, 65/2018, 168/2018 and 40/2019 by Ernakulum Central Administrative Tribunal.

(iii) OA No. 397/2009 and 350/1585/2023 by Kolkata Central Administrative Tribunal.

(iv) WPCT 21/2015 by Kolkata High Court.

(v) WP No. 9649/2012 by Bombay High Court.

(vi) OP (CAT) No. 1/2023, 132/2023, 133/2023, 139/2023, 167/2023, 173/2023 and 175/2023 by Ernakulum High Court.

(vii) OA No. 21/1089/2019, 1088/2019, 987/2019, 1026/2019, 1027/2019, 1084/2019, 1085/2019, 1086/2019, 1087/2019, 212/2020 & 213/2020 by Hyderabad Central Administrative Tribunal.

 28. In view of the above, it is very much requested to kindly consider the above submissions sympathetically for the sake of justice and give the retrospective effect to the enhanced pay scale of the Central Excise Superintendents w.e.f. 01.01.96 instead of 21.04.04 by implementing the OM F. No. 6/37/98-IC Dt. 21.04.04 from 01.01.96 with all consequential benefits with due interest at the rate of interest at least of GPF. The copy of the representation of the Association submitted vide Ref. No. 81/R/16 Dt. 26.06.16 is also enclosed herewith.

29. It is also requested to give an appointment to the Association to enable making the due submissions in person for more clarity and also treat this representation as Notice of the Contempt of the Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi in the matter.  

            Thanking you,

Yours sincerely,

Encl: As above (Copy of Ref. No. 81/R/16 Dt. 26.06.16 of Association).                                 

(HARPAL SINGH),

Secretary General.

Copy to the Cabinet Secretary, President House, New Delhi: With the request for necessary action.

Friday 26 January 2024

PADAMASHREE to our officer


 “ PADMASHREE” is awarded to Shri Udaya Deshpande, Asstt. Commissioner (Retired ) for his contribution to ‘ Mallakhamb’ discipline of sports. Shri Deshpande retired as Asstt. Commissioner from Vikhroli Division, Mumbai II in 2013. 

We all are proud of him.

Thursday 25 January 2024

Seniority List

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                          Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                            Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 08/AIB/S/24                                                                       Dt. 25.01.24

To,

Sh. Sanjay Kumar Agarwal,

Chairman, CBIC,

North Block, New Delhi.

 

Sub: All India Seniority List of Superintendents of Central Excise/CGST.

Sir,

It is submitted with due regards that the DGHRD asked data from various zones on 25.10.23 regarding Seniority List of Superintendents. It is further submitted that the said data is very much required for the DPC to be conducted for the post of Asstt. Commissioner for the year 2024. It is also worth to mention that the said DPC is already delayed as per the schedule prescribed by the DOPT.

2. The data was called by the DGHRD from all the CCA’s of CGST Zones pertaining to the Seniority List of Superintendents for the Calender Year 2014 and 2015 to provide invariably before 15.11.23. But it is learnt that the CGST Zones namely Bangalore, Cochin and Vadodara are yet to provide the data. It shall hamper the promotion of the Superintendents all over India for the want of timely DPC for the post of Asstt. Commisioner. Due to it, many officers will retire without getting promotion despite of being due for it without any fault on their part.

3. It is, therefore, requested that the CCA’s, which are yet to provide the required data, may kindly be directed to forward the requisite information expeditiously on immediate basis to the DGHRD, so that the rightful claim of the due officers to promotion may not be adversely delayed due to want of desired information. Personal interest on the part of your goodself is very much requested in the matter.

            Thanking you,

Yours sincerely,

                                                                                                                                                      

(HARPAL SINGH),

Secretary General.

Copy to the Revenue Secretary: With the request for necessary action.

Wednesday 24 January 2024

Retrospective implementation of pay scale

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                          Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                            Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 07/AIB/P/24                                                                       Dt. 24.01.24

COURT MATTER

To,

1. The Secretary,                                                        2. The Secretary,

Department of Expenditure, Ministry of Finance,    Department of Revenue, Ministry of Finance,

North Block, New Delhi.                                            North Block, New Delhi.

 

3. The Chairman,

Central Board of Excise and Customs (now Central Board of Indirect Tax and Customs),

North Block, New Delhi.

 

Subject: Implementation of the common order of the Hon’ble High Court of Ernakulum delivered in OP (CAT) NO. 1 OF 2023, OP (CAT) NO. 139 OF 2023, OP (CAT) NO. 132 OF 2023, OP (CAT) NO. 133 OF 2023, OP (CAT) NO. 167 OF 2023, OP (CAT) NO. 173 OF 2023 & OP (CAT) NO. 175 OF 2023 and common order of the Hon’ble Central Administrative Tribunal of Hyderabad in OA- No. 21/1089/2019, 1088/2019, 987/2019, 1026/2019, 1027/2019, 1084/2019, 1085/2019, 1086/2019, 1087/2019, 212/2020 & 213/2020 regarding retrospective implementation of the pay scale revision.

Sir,

            It is submitted with due regards that the pay scale of the Superintendents of Central Excise (now CGST), Superintendents of Customs, Appraisers of Customs and Income Tax Officers was revised to Rs. 7500-12000/- from Rs. 6500-10500/- and also of Inspectors of Central Excise, Preventive Officers of Customs, Examiners of Customs and Income Tax Inspectors to Rs. 6500-10500/- from Rs. 5500-9000/- prospectively w.e.f. 21.04.04, i.e., from the date of the issuance of the common order vide OM No. 6/37/98-IC Dt. 21.04.04 of the Department of Expenditure. Needless to say that all officers affected by the OM F. No. 6/37/98-IC Dt. 21.04.04 are equally positioned.

2. It is worth to mention that the said order should have been implemented w.e.f. the date of the implementation of the Central Civil Service, Revised Pay Rules, 1997, i.e., w.e.f. 01.01.96, since when the recommendations of the 5th Central Pay Commission were implemented and disparity in comparison to other counterparts occurred.  

            3. Income Tax Gazetted Officers Association filed OA No. 86/2008 in the Hon’ble Central Administrative Tribunal of Bombay challenging the OM F. No. 6/37/98-IC Dt. 21.04.04. The Administrative Tribunal found the above referred OM Dt. 21.04.04 “arbitrary and illegal” and gave order in favour of the employees. Based on it, total 13 applicants also approached the Hon’ble Central Administrative Tribunal of Kolkata and got the order in their favour.  The govt. filed an appeal in the Hon’ble High Court of Kolkata vide WPCT No. 21 of 2015 against the order of the Hon’ble Central Administrative Tribunal of Kolkata.  Hon’ble High Court of Kolkata vide order Dt. 03.05.23 directed to form a special anomaly committee to decide the issue. Based on the report/decision of the said committee, the benefit of the OM F. No. 6/37/98-IC Dt. 21.04.04 has been granted retrospectively from 01.01.96 to 13 Income Tax Officers.

            4. Your kind attention is also invited to the common order given in OA No. 323/2012 and 345/2021 by the Hon’ble Central Administrative Tribunal of Bombay filed by the Central Excise Inspectors Association and Central Tax Superintendents Association (order already communicated to your goodself by the Association). The Hon’ble Tribunal ordered to refer the matter for grant of benefit on actual basis to the already constituted special anomaly committee and decide the same based on judicial pronouncements and law and also the judgements given by the Hon’ble Tribunal and other courts wherein the actual benefits have already been extended w.e.f. 01.01.96 to the employees. 

            5. The govt. also filed WP No. 9649 against the order of the Hon’ble Central Administrative Tribunal of Bombay in OA No. 86/2008 which has been dismissed by the High Court of Bombay vide order Dt. 08.12.23. The Hon’ble High Court ordered as below (order already communicated to your goodself by the Association)-

“16. In the light of the abovementioned facts, the appropriate course of action is to dispose of this Writ Petition directing the Petitioner to adopt the same course of action as has been done in respect of the Original Applicants who had approached Calcutta Bench of the Tribunal that is acceptance of the report of the Special Anomaly Committee and subsequent orders giving effect thereto.

17. Accordingly the impugned order passed by the Central Administrative Tribunal dated 17 January 2012 in Original Application No.86/2008 stands substituted/modified Petitioner will give the benefits as has been given to the Applicants before the Tribunal in Calcutta in Original Application No.397/2009 in Writ Petition No. (CT)21/2015.

18. Considering that this Writ Petition remained pending and the Applicants before the Calcutta Bench of Tribunal who had relied upon impugned order in this Petition have been granted relief earlier than the present Petitioners, the necessary action be taken by the Petitioners as early as possible, preferably within three months from today subject to procedural requirements.

19. Rule is disposed of in the above terms.” 

6. The Hon’ble High Court of Ernakulum vide common order delivered in OP (CAT) NO. 1 OF 2023, OP (CAT) NO. 139 OF 2023, OP (CAT) NO. 132 OF 2023, OP (CAT) NO. 133 OF 2023, OP (CAT) NO. 167 OF 2023, OP (CAT) NO. 173 OF 2023 & OP (CAT) NO. 175 OF 2023 (copy of order enclosed) has also given the retrospective benefit of pay scale to the employees.

7. Your kind attention is also invited to the common order given by the Hon’ble Central Administrative Tribunal of Hyderabad in OA- No. 21/1089/2019, 1088/2019, 987/2019, 1026/2019, 1027/2019, 1084/2019, 1085/2019, 1086/2019, 1087/2019, 212/2020 & 213/2020 (copy of order enclosed). The Hon’ble Tribunal has also ordered in favour of the Central Excise (now CGST) Inspectors and Superintendents to give the retrospective benefit of pay scale.  

8. There exist so many orders of so many courts including the Hon’ble Supreme Court that the benefit of such matters is to be given to all similarly positioned persons. Same has been intended in the National Litigation Policy to minimise the litigations and not to force all equally placed/positioned persons to approach the legal courts on the same matter. The Hon’ble Supreme Court has also ordered the govt. on various occasions to issue the circular to this effect to minimize the litigations to save the precious time of the Hon’ble courts and not to force the similarly situated persons to approach the courts.

9. Your kind attention is also invited to the order on the issue given by the Hon’ble Central Administrative Tribunal, Principal Bench, New Delhi in O.A. No. 2544/2015. In this order, the Hon’ble CAT has specifically ordered that the benefit of upgraded pay scales is to be given to all eligible employees with effect from 01.01.96 irrespective of the fact whether they have approached an appropriate judicial forum for the same or not as under-

“Before parting we would also express a hope that the competent authority shall on its own extend the benefit of upgraded pay scales to all eligible employees with effect from 01.01.1996 irrespective of the fact whether they have approached an appropriate judicial forum for the same or not so that unnecessary litigation is avoided.”

10. The issue of extension of benefits granted by the courts including Apex Court in service matters to similarly situated persons has been settled in various cases including the following-

(i) In the case of State of Karnataka v. C. Lalita (2006) 2 SCC 747, it was held that service jurisprudence evolved by the courts from time to time postulates that all persons similarly situated should be treated similarly. Only because one person has approached the court would not mean that persons similarly situated should be treated differently.

(ii) In the judgment given by the full Bench of Central Administrative Tribunal, Bangalore in the case of C. S. Elias Ahmed and others v. UOI & others (O.A. Nos. 451 and 541 of 1991), it was held that the entire class of employees who are similarly situated are required to be given the benefit of the decision whether or not they were parties to the original writ. This principle has been upheld by the Hon’ble Supreme Court in this case as well as in numerous other orders like G. C. Ghosh v. UOI, [(1992) 19 ATC 94 (SC)] dt. 20.07.98; K. I. Shepherd v. UOI [(JT 1987 (3) SC 600)]; Abid Hussain v. UOI [(JT 1987 (1) SC 147], Order dt. 17.10.14 in the Civil Appeal No. 9849 of 2014 in the matter of State of Uttar Pradesh & Ors v. Arvind Kumar Srivastava & Ors, SLP No. 77457/2017 filed against the order dt. 23.03.17 given by the Hon’ble High Court of Delhi in WP No. 2634/2017, Order dt. 08.12.21 in Civil Appeal No(s). 5966, 5967, 5968 and 5969 of 2021 etc.

11. In view of the above, it is very much requested to kindly implement the common OM F. No. 6/37/98-IC Dt. 21.04.04 w.e.f. 01.01.96 at an early date with all consequential benefits to all the affected persons.

            Thanking you,

Yours sincerely,

Encls: As above.                                                                                                                           

(HARPAL SINGH),

Secretary General.

Copy to the Cabinet Secretary, Govt. of India: With the request for necessary action.