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-
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-
- 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.
- Non-functional
time scale in PB3 to the Central Excise Superintendent after
completion of 4 years of service.
- Direct
promotion of the Central Excise Superintendent to STS
post.
- At least five functional
promotions in the career after joining as Central Excise Inspector.
- Batch to batch non functional financial
upgradation to the Central Excise executive officers at par with the best
placed counterparts of CSS etc.
- Uniform promotional
hierarchy for all Group ‘B’ officers.
- 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).
- Any other relief/s as deemed fit
by the Hon’ble Commission.