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.
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.