CENGO INDIA ( DEDICATED TO ALL CENTRAL EXCISE, SERVICE TAX AND CUSTOMS GAZETTED EXECUTIVE OFFICERS): 7TH CPC INVITED AIACEGEO FOR ORAL EVIDENCE ON 17.06.15

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

President: Address for communication: Secretary General:

R. Chandramouli 240, Razapur, Ghaziabad-201001 (U.P.) Ravi Malik

Mob. 08939955463 mail Id: ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in Mob. 09868816290

Vice Presidents: P. Parwani, L. L. Singhvi (Central); Anurag Chaudhary, Ravi Joshi (North); N. Raman, G. Srinath (South); B. K. Sinha, Ashwini Majhi (East); Rajesh Chaher, J. D. Patil (West) Joint Secretaries: Anand Kishore, J. S. Aiyer (Central); R. K. Solanki, Ashish Vajpeyi (North); M. Nagaraju, Ajithkumar P. C. (South); P. K. Sen, S. Bhattachariya (East); Jasram Meena, M. K. Mishra (West) Office Secretary: C. S. Sharma

Treasurer: N. R. Manda Liaison Secretary: A. S. Kundu Coordinator on Telangana: P. Shravan Kumar

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Ref. No. 53/CPC/15 Dt. 21.05.15

To,

The Secretary,

7^th Central Pay Commission,

New Delhi

Sub: Brief submissions by Central Excise Superintendents.

Madam,

Kindly refer to the following communications of the Association-

i) Ref. No. 109/CPC/14 Dt. 23.05.14,

ii) Ref. No. 117/CPC/14 Dt. 03.06.14,

iii) Ref. No. 152/CPC/14 Dt. 30.07.14,

iv) Ref. No. 210/CPC/14 Dt. 14.11.14,

v) Ref. No. 223/CPC/14 Dt. 10.12.14 etc.

2. It is submitted with due regards that a bit amended brief in r/o Central Excise Superintendents vide Ref. No. 54/CPC/15 Dt. 21.05.15 of the Association is enclosed herewith for kind consideration of the Hon’ble Commission. The brief is being submitted keeping in view some changes in the circumstances as per later developments in r/o half approval for higher pay scale by Department of Expenditure for Central Excise Superintendents and recent cadre restructuring in Central Board of Excise & Customs (CBEC).

3. An initial pay scale/grade pay of Rs. 5400/- in PB2 has been approved by the competent authority of the Department of Expenditure for Central Excise Superintendents but the lower authorities have asked the CBEC to refer the matter to the Hon’ble Central Pay Commission due to the reason best known only to them. It is, however, also submitted that an initial pay scale/grade pay of Rs. 5400/- in PB3 has been demanded by the Association from the Hon’ble Commission with full justification at par with the analogous counterparts of CBI etc.

4. It is also submitted that nothing has been done for group ‘B’ Central Excise Executive Officers (Central Excise Superintendents and Inspectors) in the current cadre restructuring of CBEC like last one. As ever, only the interests of the direct entry group ‘A’ IRS officers have been watched in the cadre restructuring by creating higher level posts in new higher scales despite of unavailability of the eligible candidates. Whereas only 1.4% group ‘A’ entry permanent posts stand for promotion of group ‘B’ Central Excise Executive Officers despite of huge number of eligible candidates being available. Only around 4.7% temporary group ‘A’ entry posts have been created in addition to permanent posts for promotion of these poor officers for a limited period (upto 17.12.18) with no right for further promotion and reverting back on the said date to befool them. It is again worth to submit that these officers are retiring with single promotion in the career despite of earning government revenue regularly always above targets. It is also worth to submit that no measures have been taken till date by the CBEC despite of the approval by the Cabinet to take extra measures independent of cadre restructuring to remove the stagnation of these officers.

5. In view of the above, it is again requested to consider all of the requests (including earlier and current ones) to give the requested reliefs to the Central Excise Superintendents in r/o of pay matters and career prospects including at least an initial pay scale/grade pay of Rs. 5400/- in PB3 and entry into PB4 levels (functionally or even non-functionally) during the career. Due oral submissions will also be made before the Hon’ble Commission at the time of hearing.

Thanking you.

Yours faithfully,

Encl: As above (Ref. No. 54/CPC/15 Dt. 21.05.15)

(RAVI MALIK),

Secretary General.

N.B.: Annexure-19 has only been attached with the soft copy of the above mentioned Ref. No. 54/CPC/15 Dt. 21.05.15 (enclosed herewith) as the Annexures 1 to 18 have already been submitted to the Hon’ble CPC with earlier communications. However, all of the Annexures will again be enclosed with the hard copy please.

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

President: Address for communication: Secretary General:

R. Chandramouli 240, Razapur, Ghaziabad-201001 (U.P.) Ravi Malik

Mob. 08939955463 mail Id: ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in Mob. 09868816290

Treasurer: N. R. Manda Liaison Secretary: A. S. Kundu Coordinator on Telangana: P. Shravan Kumar

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Ref. No. 54/CPC/15 Dt. 21.05.15

To,

The Hon’ble Chairman,

7^th Central Pay Commission,

New Delhi.

Sub: Brief submissions by Central Excise Superintendents.

Sir,

Kindly refer to Ref. No. 152/CPC/14 Dt. 30.07.14 & 223/CPC/14 Dt. 10.12.14 of Association. Brief submissions on behalf of the Central Excise Superintendents for the kind consideration of the Hon’ble Commission are as under-

I. COMPAREBILITY 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 posts against the recommendations of the CPCs-

(1) DSP of CBI VS. CENTRAL EXCISE SUPERINTENDENT: The posts of Central Excise Superintendent and DSP of CBI are ‘analogous posts’ as per the Department of Personnel & Administrative Reforms OM No. 14017/27/75-Estt(D)(Pt.) dt. 07.03.84.

2. As per the Special Police Establishment (Executive staff) Recruitment Rules, 1963 as amended in 1987 also, the post of Central Excise Superintendent and DSP of CBI are analogous to each other. Accordingly, Central Excise Superintendents are entitled to join CBI as DSP on deputation. The pay scale of both posts was same, i.e., Rs. 2000-3500/- upto 07.02.96. But suddenly the Govt. vide OM dated 08.02.96 enhanced the pay scale of DSP of CBI to Rs. 2200-4000/- retrospectively w.e.f. 01.01.86 against the recommendations of CPC and without enhancing the pay scales of other analogous posts. The Govt. also admitted that the duties & responsibilities performed by the Central Excise executive officers are more arduous & hazardous than the executive officers of Delhi Police & CBI also admitting vide para 4 of the High Power Committee Report that “there has been no reduction or diminution in the duties & responsibilities of the executive staff in CBEC/CBDT.” The pay scales granted to the Central Excise Superintendent 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/-)

Both categories were being placed under the same pay scale as per the recommendations of the various CPCs prior to the issuance of the OM Dt. 08.02.96.

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 Central Excise Superintendent to the post of DSP of CBI. To remove this anomaly, it is not only required to enhance the pay scale of Central Excise Superintendent w.e.f. 01.01.86 but it is also required to classify the post of Central Excise Superintendent as Group ‘A’ at par with the DSP of CBI. More expert work being performed by the Central Excise Superintendents which includes technical, judicial, executive, investigative, intelligence etc., DSP of CBI was/is not entitled to work on deputation on the post of Central Excise Superintendent.

4. The Govt. has already brought the pay scales of the feeder posts (i.e., Inspectors of Central Excise and CBI) to above posts at par on 21.04.04 to undo the disparity done w.e.f. 01.01.1986 in their pay scales as approved in File No.62/2/2001-IC of the Department of Expenditure supplied vide letter No. 3(123)2008-RTI dated 25.08.08 (Annexure –9). But the disparity in the pay scales of promotional posts still continues which is violative of Article 14 and 16 of the Constitution and requires immediate remedy for the sake of justice.

5. Vth CPC established in clear principle to maintain the earlier parity between the pay scales of the Inspectors of Central Excise etc. and Inspectors of CBI & IB. This parity was also endorsed by all of the earlier CPCs for these posts and also for the respective promotional posts, i.e., Central Excise Superintendent and DSP of CBI as well as DCIO of IB. The parity between the pay scales of the Inspector grades has not only been admitted by the Govt. vide File No.62/2/2001-IC 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-3 & 10). Although the recommendations were made with reference to the post of Inspector, the same is equally applicable to next higher posts in the hierarchy, i.e., Central Excise Superintendent and DSP of CBI etc. The Sixth Central Pay Commission vide para 7.15.17 also clearly mentioned that the recommendations 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, the promotional post of Inspector of Central Excise is Superintendent. Since the Grade Pay of CBI Inspector, i.e., Rs. 4600/- has already been granted to the Central Excise Inspector, the Central Excise Superintendent 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.

6. Vide OM No.1148/Dir(A)/2008 dt. 08.12.08 (Annexure-11), the Govt. admitted 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 dt. 21.04.04 with a view to maintain their relativity with corresponding posts in CBI/IB.” But despite of such admission, the Grade Pay of the DSP of CBI has not yet been granted to the Central Excise Superintendent by the Govt.

(2) DCIO of IB VS. CENTRAL EXCISE SUPERINTENDENT: 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/- in 1996 but the Central Excise Superintendent was kept placing in a lower pay scale of Rs. 6500-10500/- only. The post of the DCIO of IB was also classified as Group ‘A’ like DSP of CBI whereas the post of Central Excise Superintendent is kept placing under Group ‘B’. The pay scale of the Central Excise Superintendent was not made at par with the DCIO of IB despite of the admission by the High Power Committee that both of the posts are equivalent and analogous. Central Excise Superintendents should also have been granted the higher pay scale of Rs. 8000-13500/ at par with the DCIO of IB to undo the injustice & discrimination meted out to them. 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 alongwith other functions of judicial, technical, executive etc. nature.

(3) SECTION OFFICER OF CSS VS. CENTRAL EXCISE SUPERINTENDENT: The Section Officer of Central Secretariat Services (Group ‘B’ gazetted) were granted the pay scale of Rs. 8,000-13,500/- w.e.f. 01.01.96/Grade Pay of Rs. 5400/- in PB-3 w.e.f. 01.01.06 on completion of 4 years as a replacement scale. Whereas the analogous post of Central Excise Superintendents has been allowed merely a Grade Pay of Rs. 5400/- in PB-2 w.e.f. 01.01.06 on completion of 4 years arbitrarily. The 6th CPC recommended to maintain the parity between the Headquarters offices and the field formations vide chapter 3.1. The High Power Committee also recommended that the Section Officers of CSS are comparable with the post of Central Excise Superintendent. 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. 01.01.96. Accordingly, a similar dispensation for upward revision of pay scale in r/o these posts in CBEC and CBDT merits consideration on this ground.

2. The copies of the orders of the grant of time scale w.e.f. 01.01.96 to CSS and CSSS officers are enclosed as Annexure-12 and Annexure- 13 respectively.

3. The VIth CPC recommended Rs. 5400/- in PB-2 as NFGP for Section Officers of CSS and officers of DANICS & DANIIPS but the Govt. granted Rs. 5400/- in PB-3 as NFGP to these officers, whereas the similarly placed officers of the Departments of Revenue and Posts were granted merely a NFGP of Rs. 5400/- in PB-2 by the Govt.

(4) GROUP ‘B’ GAZETTED OFFICERS OF DANICS & DANIPS VS. CENTRAL EXCISE SUPERINTENDENT: 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 above, High Power Committee clearly recommended and also accepted by the Govt. (Department of Expenditure) that Group ‘B’ gazetted officers of DANICS & DANIPS and the Central Excise Superintendents are comparable posts. Despite of it, 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 a grade pay of Rs. 5400/- in PB3 w.e.f. 01.01.06 on completion of 4 years of service. The Central Excise Superintendents should also have been granted the equivalent time scale of Rs. 8000-13500/- w.e.f. 01.01.96.

(5) CHIEF ENFORECEMENT OFFICERS OF ENFORCEMENT DIRECTORATE VS. CENTRAL EXCISE SUPERINTENDENT: 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 of the organisations in the Department of Revenue such as the Directorate of Enforcement and NCB as detailed in Annexure-B. The posts of Central Excise Superintendent 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 dt. 04.10.05 (Annexure-14) 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 also recommended to maintain the well established parity between the post of Central Excise Superintendent etc. and Chief Enforcement Officer. The copy of para 7.15.24 is enclosed 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 dt. 04.10.05. 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 Central Excise Superintendent. The Central Excise Superintendents join in Enforcement Directorate as Assistant Director on deputation basis also. The Govt. (Department of Expenditure) has, however, approved an initial grade pay of Rs. 5400/- in PB2 for Central Excise Superintendents on 21.11.14 (Annexure-19) but the lower authorities wrote finally vide UO No. 6/37/98-IC Dt. 24.11.14 to send the case to 7^th CPC against the approval by the competent authority. It merely shows the willful hostile discrimination against Central Excise Superintendents by the lower rung authorities.

(6) SENIOR AUDIT/ACCOUNTS OFFICERS VS. CENTRAL EXCISE SUPERINTENDENT: 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 dt. 22.03.02 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 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 CPWD, CSS, CSSS, AFHQS, Railway Board, MEA, CVC, UPSC, MPA, Rajya Sabha Secretariat & many others like Administrative Services, Police Services, Forest Services, Engineering Services, State Services etc., the Central Excise Superintendents could be promoted directly to Senior Time Scale with the grade pay of Rs. 6600/-.

(7) GROUP ‘B’ GAZETTED OFFICERS OF STATE SERVICES VS. CENTRAL EXCISE SUPERINTENDENT: It is also worth to submit that the Group ‘B’ Gazetted officers of various services of States are also being placed since very beginning in an initial pay scale of Rs. 8000-13500/- or equivalent grade pay of Rs. 5400/- with next promotion to the post bearing a grade pay of Rs.6600/- 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 Superintendents to grant them a lower pay scale. It is also worth to mention that 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 VS. CENTRAL EXCISE SUPERINTENDENT: 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 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 rank structure of Central Excise & Customs is similar to the Army/Police except that the ranks in Central Excise & Customs have different nomenclature (Chairman, Member, Principal Chief Commissioner, Chief Commissioner, Principal 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, the Central Excise personnel are deployed side by side with the Army, BSF, CRPF and ITBP on the same locations. 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’.

II. NATURE OF WORK/DUTIES & PAY SCALE FOR CENTRAL EXCISE SUPERINTENDENT

(1) 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 before them is a valid evidence in the legal Courts including the Hon’ble Supreme Court like before Magistrate), 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, they certainly deserve the better treatment than any of their counterparts in the matters of pay as well as career prospects.

(2) 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, 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). 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 they have no career prospects and have been continued to be deprived of a justifiable pay and promotional avenues.

2. Parity is the basic concept of our Constitution. The Govt. (Ministry of Finance) has clearly stated that "in no two organisations, the assigned duties of comparable posts can be totally identical and so is the case with the Gazetted Executive Officers of CBI, IB, Central Police Organisations, Enforcement Directorate, Customs, Income Tax and Central Excise. However, the 1^st, 2^nd, 3^rd and 4^th 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 DSP of CBI was upgraded by the Government during 1996 retrospectively from 01.01.86 equivalent to the Grade Pay of Rs. 5400/- in PB3 (without the recommendations of CPC) disturbing the horizontal 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 were also placed under a pay scale of Rs. 8000-13500/-. Therefore, Central Excise Superintendent, being an analogous post to DSP of CBI etc. as per the Recruitment Rules of DSP 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 like the Inspector of CBI for DSP of CBI. The Government has already 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 for the sake of justice. Moreover, there is no justification in granting a benefit of merely Rs. 200/- on promotion from Inspector grade to Superintendent grade whereas it is at least Rs. 1000/- or more for other grades. 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.

4. As per the Recruitment Rules of CBI framed under article 309 of Constitution, the Central Excise & 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 & Customs Department are uniform bearing officers. Even the recommendations of 6^th 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 despite of the approval of competent authority.

5. As submitted above, Central Excise & Customs Department has the same structural features, command & control elements as in Police Organizations and Defence forces. The Central Excise & Customs executive officers also serve under similar harsh conditions as the Police/Army. In spite of the similarities in the working conditions of above categories, the former ones are deprived of privileges extended to Defence and Police services. In accordance with the NDPS Act and the Central Excise Act, the powers of the Police officers are vested into Central Excise executive officers. As already submitted, the Central Excise & Customs personnel are also deployed on the borders, International Airports and International Sea Ports and actively engaged in counter insurgency operations against dreaded smugglers, hard core criminals etc. within the country. They are responsible not only for guarding the Economic borders of the country but also for security of the Nation. They also 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.

6. The Govt. admitted before the IVth CPC that Executive Officers of Central Excise & 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 & 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 more positive manner. His/her remunerations & career prospects should be augmented & refurbished to an optimum level to serve the best interest of the Government.

7. Raja Chellia Committee also recommended higher pay scales for executive officers of 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, IB, 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 DSP of Police and CBI etc. are paid at least 25% extra salary every month alongwith salary of 13 months in the year but Central Excise Superintendents are deprived of the same. The post of Central Excise Superintendent is analogous to the post of DSP of CBI and DCIO of IB but the higher benefits granted to 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 DSP of CBI etc. is discriminatory, arbitrary, illegal & unjustified and violative of Article 14 & 16 of our great Indian Constitution.

8. The different Pay Commissions (upto 4^th)placed the pay scale of Central Excise Superintendent 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 of 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	Appraiser of Customs	-do-	-do-	-do-	*-do-	**6500-10500	---- do---
3	Superintendent Prev. of Customs	-do-	-do-	-do-	*-do-	**6500-10500	----- do---
4	Income Tax 0fficer	-do-	-do-	-do-	*-do-	**6500-10500 .	-----do---
5	Chief Enforcement Officer/Assistant Director Gr. II	-do-	-do-	-do-	-do-	7500-12000	GP 5400 in PB-2
6	DCIO of IB	-do-	-do-	-do-	-do-	8000-13500	GP 5400 in PB-3
7	DANICS & DANIPS	-do-	-do-	-do-	-do-	8000-13500	GP 4800 in PB 2, After 4 years GP 5400 in PB3
8	Section Officer, CSS	-do-	-do-	-do-	-do-	***6500-10500	---- do---
9	DSP of CBI	-do-	-do-	-do-	****-do-	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 higher scale of Rs. 2200-4000/- by Notfn. Dt. 08.02.96 w.e.f. 01.01.86.

(As per first four CPCs, the scales given to all the above categories were the general scales recommended for Class II/Group B Service in the Union Government. However since the issuance of Notification dated 08.02.96, such generality was disturbed and further deteriorated by 5^th and 6^th CPCs. This needs immediate correction).

9. The Govt. has already admitted 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. All the pay commissions 1^stto 4^thhave 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 1^st,2^nd and 3^rdCPC 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 Government accepted the same implementing it as such. The 4^th 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. 01.01.86. The Central Government accepted the 4^thpay Commission recommendations at the first point and, thereafter, issued a notification dt. 08.02.96 (Annexure-1) enhancing the pay scale of Group ‘B’ Gazetted officers of CBI, i.e., DSP of CBI from already accepted pay scale of Rs. 2000-3500/- to Rs. 2200-4000/- w.e.f. 01.01.86. The Government did this enhancement in pay scales of CBI putting on record the rationale that they are Police Organisation.

11. The pay scale of Group ‘B’ Gazetted officers of IB, i.e., DCIO of IB was also enhanced from Rs. 2000-3500/- to Rs. 2200-4000/- in 1996.

12. The decision of the 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 horizontal parity and balance in pay scales of all Central Govt. Group ‘B’ Gazetted executive officers ultimately broke by such decision.

13. 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 & instructions for the same on record. In Special Police Establishment (Executive Staff) Recruitment Rules, the department of Central Excise & Customs is also considered as a Central Police Organisation. Further, Section 21 of the Central Excise Act and Section 53 of NDPS Act confer powers on Central Excise officers to act as an Officer-in-Charge of Police Station. The CBI Recruitment Rules, 1987 also consider the Department of Central Excise & Customs as a Central Police Organisation and Central Excise Superintendent as analogous post to DSP of CBI. Accordingly, Superintendent of Central Excise & Customs are working in CBI as DSP on deputation basis.

14. 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 kind notice of the Hon'ble Commission. He was appointed as DSP by CBI by Notification dated 08.03.91 (Annexure-2) and his pay was fixed at Rs. 2575/- in the pay scale of Rs. 2200-4000/-.

15. The Central Excise Inspectors & Superintendents are uniformed officers and given six stars like 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 untouched ignoring the recommendations of 4^thCPC for equal pay scale to DSP of CBI, DCIO of IB and Central Excise Superintendent despite of the later one performing the duties of police officer in more hazardous & arduous manner.

16. In the Appeal (Civil) No. 5866 of 2000 of the State of Utter Pradesh Vs. UP Sales Tax Officers Grade II Association, the Hon’ble Supreme Court 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 also 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. without enhancing the pay scale of other counterparts.

17. It is evident from the position of law as enumerated in the forthcoming submissions 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 Police Act, 1861. It does not incorporate CBI/IB organizations. 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 Central Excise Superintendent who is actually Police officer in the real & lawful sense. Further, the Govt. disregarded the recommendations of the 4^thCPC for granting equal pay scale to DSP of CBI & Superintendent of Central Excise. Copy of the judgement cited above is enclosed herewith as Annexure-3.

18. As already submitted, the posts of Superintendent and Inspector of Central Excise are 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 5^thCPC 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 enclosed as Annexure-4.

19. The 5^thCPC 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.

20. Followed by the persistent demand 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 (Annexure-5) finally on 03.08.1998. It recommended the issue in the favour of Inspector and Superintendents of Central Excise.

21. Vide D.O. letter No. DOF-A-26011/5194-Ad.II-A(PC) dt. 27.10.95 (Annexure-6) 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 recommended pay scale & perquisites to Inspectors of Central Excise & Customs etc. equal to that of the Inspectors of CBI etc. No need to submit that promotional post of Central Excise Superintendent is also performing more arduous & hazardous duties & responsibilities than the counterparts of CBI etc. and the pay scale of both promotional posts, i.e., Central Excise Superintendent and DSP of CBI should also be same.

22. 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 22.03.02 (Annexure-3) in favour of the applicant directing the Govt. to take final decision within three months.

23. 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/- at par with CBI Inspector but 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 CBEC order dt. 11.05.04 based on order F. No. A26017/65/2003-AD-II-A(Pt.) dated 22.04.2004 is enclosed as Annexure-7.

24. 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.

25. The High Power Committee report dated 03.08.98 has unequivocally held the post of Central Excise Superintendent 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 Central Excise Superintendent 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 Central Excise Superintendent 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 in this regard that the provisions of direct recruitment of Appraisers in CBEC have already been abolished in the year 2002 as per C. No. 1(10)(4)4/Law/ BBSR-I/2002/8193A Dt. 17.04.03, i.e., after submission of High Power Committee report. Thus, there should be 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 Central Excise Superintendent w.e.f. the grant of the same to the DSP of CBI. 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 6^th CPC. Like it, the feeder post of Audit/Accounts Officer and promotion post of Senior Audit/Accounts Officer were under the same pay scale. Therefore, there should be no problem in placing Central Excise Superintendent and Asstt. Commissioner in the same pay scale of Rs. 2200-4000/- or equivalent. The placement of direct Group ‘A’ officers (including the Asstt. Commissioner of Central Excise & Customs) under a pay scale equivalent to the grade pay of Rs. 6,600/- or promotion of Central Excise Superintendent directly to STS post like many other group ‘B’ gazetted officers may also be an ideal solution of the situation.

26. The Government did not enhance the pay scale of Central Excise Superintendent with effect from 01.01.1986 at par with DSP of CBI. Against such inaction of Govt., certain Superintendents of Central Excise filed OA before the Hon'ble CAT, Cuttack for enhancement of pay scale of Central Excise Inspector and Superintendent. While the matter was sub-judice and pending before the Hon'ble Tribunal for consideration, the 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 from Rs. 5,500-9,000/- to Rs. 6,500-10,500/- with effect from 21.04.04 under F. No. 6/37/ 98- IC dated 21.04.04. After enhancement of pay scale, the Ministry of Finance, Department of Expenditure, Govt. of India vide IC U.O. No. 6/37/98-IC dt. 09.08.04 asked the CBEC 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 21.04.04 after approval by the Finance Minister on a proposal received from the Department of Revenue regarding the posts in CBDT. A decision to extend similar dispensation to the analogous posts in CBEC was taken on account of distinct relativity being 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 & 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 & 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."

27. It transpires from the UO No. 6/37/98-IC dt. 09.08.04 (Annexure-8) that the Govt. allowed the pay scale of Inspector of CBI, i.e., Rs.6,500-10,500/- to the Inspector 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 also required to allow the pay scale of DSP of CBI, i.e., Rs.8,000-13,500/- to the Superintendent of Central Excise in view of the decision taken by the Govt. to maintain parity between the pay scales of executive officers of Department of Revenue and CBI. But since the Govt. 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 09.08.04 about the reason to allow such lower pay scale to them, it seems that the higher pay scale was not allowed due to oversight.

28. 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 dt. 03.08.01. So, the entry-level post of Appraiser 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.

29. The duties and responsibilities of the Superintendent in Central Excise, Customs, Narcotics Bureau, DGCEI, DRI etc. are much more hazardous & arduous in nature than the duties & responsibilities of DSP of CBI and DCIO of IB. As submitted above, the Central Excise Superintendents are uniformed officers with six stars and dealing with the smugglers, drug traffickers etc. They also bear the National symbol of Ashoka. The Govt. has already granted the pay scales to the Inspector of Central Excise etc. at par with the Inspector of CBI. In the same footing, the Central Excise Superintendents should also be granted the pay scale at par with the DSP of CBI. After granting the pay scale of the Inspector of CBI to the Inspector of Central Excise, it is a gross injustice not to grant the pay scale of the DSP of CBI to the Superintendent of Central Excise.

30. Govt. granted the pay scale of Rs. 7500-12000/- (corresponding to the pre-revised scale of Rs. 2500-4000/-) w.e.f. 21.04.14 to the Central Excise Superintendents as recommended by the High Power Committee. The pay scale of Rs. 8000-13500/- awarded 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 not only discriminatory & prejudicial but also defies logic. The scale of Rs. 2500-4000/- given to the Superintendent of Central Excise started with Rs. 2500/- was replaced by the lower scale of Rs. 7500-12000/- whereas the scale of 2200-4000/- of DSP of CBI started with Rs. 2200/- was replaced by the higher scale of Rs. 8000-13500/-. It means that the pre-revised pay scale started with Rs. 2200/- was replaced with the scale started with Rs. 8000/- whereas the pre-revised pay scale started with Rs. 2500/- was replaced with the scale started with Rs. 7500/- in discriminatory manner. The pre-revised pay scale started with Rs. 2500/- should have been replaced with a scale started with more than Rs. 8000/-. The DSP of CBI and DCIO of IB with the pre-revised scale of Rs. 2000-3500/- were granted a higher revised scale of Rs. 8000-13500/- whereas Central Excise Superintendent with pre-revised scale of Rs. 2500-4000/- was granted a lower revised scale of Rs. 7500-12000/- and that too w.e.f 21.04.04 instead of revised scale of Rs. 8000-13500/- or above w.e.f. 01.01.86.

31. 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 5^thCPC 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 also clearly recommended that all the Group 'B' Gazetted officers including Audit & Accounts officers should be placed in an uniform scale of Rs. 2200-4000/-. Prior to 4^thCPC, 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 4^thCPC, 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 5^thCPC also recommended corresponding pay scales of Rs. 2200-4400/-, i.e., Rs. 8000-13500/- to the entry grade officer of DANIPS and DANICS (It is also worth to submit that Central Excise Superintendents would also have to interact with the state officers in the coming GST era). 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 alongwith the suitable remedy at the time of fixation of pay as a special case to adjust the financial loss already suffered.

32. Another reason cited for not granting the scale of Rs. 8000-3500/- to the Central Excise Superintendent 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 grade of Inspector may be created raising the interfacing stage from the present level of Assistant Commissioner to Commissioner or above or no interfacing at all. The Central Excise Superintendent 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, MEA, AFHQ, CVC, UPSC, MPA, administrative services, police services, engineering services etc. as well as State services). 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, CPWD, 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.

33. The main job of the Superintendent of Central Excise, Customs & Service Tax is 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 different types of lethal weapons as well organised hardcore criminal gangs. As a result, there is every possibility of loss of life and/or meeting with severe injuries to the officers and their families. 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.

34. Once comparison between two posts for grant of equal pay scale is made and accepted, the denial of benefits to one (i.e., Central Excise Superintendent) of revised pay scale from the date when such disparity arose, i.e., 01.01.86, 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, Central Excise Inspectors were entitled to get higher pay scale w.e.f. 01.01.86 at par with the pay scale granted to Inspector of CBI. The 6th CPC 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 (or more) with DSP of CBI w.e.f. 01.01.86. By providing a lower pay scale to the Superintendent of Central Excise from a prospective date (w.e.f. 21.04.04) instead of equal or more pay scale w.e.f. 01.01.86, the Govt. has violated the provisions of Article 14 and 16.

35. In view of the recommendations of 5th CPC, 6th CPC and High Power Committee as submitted above, it is required to award at least the pay scale of Rs. 8000-13500/- to the Superintendent of Central Excise w.e.f. 01.01.86. 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 (or more) is required to be awarded to the Superintendent of Central Excise at par with DSP of CBI etc.

36. In view of the above submissions, the Central Excise Superintendents deserve and may kindly be granted the pay scale of the analogous post of the DSP of CBI (or more) alongwith other perks and benefits w.e.f. the date since the same was granted to the later category. The Association requests the Hon’ble Commission to recommend that the Central Excise Superintendents may kindly be placed at least in the pay scale of the DSP of CBI alongwith other perks, allowances & benefits at par with the later w.e.f. 01.01.86.

III. NEW INCREASE IN HIGHER RESPONSIBILITIES OF THE SUPERINTENDENTS OF CENTRAL EXCISE & SERVICE TAX

(1) ADJUDICATION RESPONSIBILITIES OF JUDICIAL NATURE: The new responsibilities of judicial nature have been assigned 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 (Annexure-16) and Circular No. 130/12/2010–ST issued vide F. No. 137/68/2010-CX. 4 Dt. 20.05.10 (Annexure-17) 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. It is again worth to mention that the DSP of CBI etc. have been granted the higher pay scale without any increase in their responsibilities.

2. The increase in the work responsibilities vide above circulars after the implementation of the report of VIth Central Pay Commission (i.e. last CPC) makes the case of the Superintendents of Central Excise, Service Tax & Customs stronger in comparison to the other counterparts including the DSP of CBI and DCIO of IB. On account of the judicial responsibilities vested in the post of the Superintendent of Central Excise & Service Tax, they deserve far better treatment in the matter of pay & career prospects than other counterparts.

(2) ACES RESPONSIBILITIES OF TECHNICAL NATURE: 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. This application is a web & workflow-based system that has automated all major procedures in Central Excise & Service Tax. ACES is the most significant IT-based initiative in the Indirect Tax administration in India.

2. Central Excise & Service Tax systems module ACES (Automation of Central Excise & Service Tax) has been launched in 2009 after the implementation of the report of VIth CPC (i.e., last CPC) as a necessary step towards evolving a departmental network enabling online data processing. This system has been looked after by the Central Excise 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.

IV. TIME SCALE

The time scale has been granted in PB3 to other counterparts including CSS, CSSS, Railways, DANICS, DANIPS, AFHQ, MEA, MPA 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 discriminatory manner.

2. Central Excise Superintendents were granted the pay scale of Rs.7500-12000 w.e.f. 21.04.04 while the officers of CSS & CSSS and other counterparts were placed in this scale w.e.f. 01.01.06 justifying the stronger claim for Central Excise Superintendents to be placed under a time scale in PB3 w.e.f. the date since when the officers of CSS, CSSS, DANICS & DANIPS were placed under the Group ‘A’ time scale of Rs.8000-13500/- or even earlier. The claim of Central Excise Superintendents becomes even stronger on account of the judicial responsibilities vested into 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 Commissioner level officers. No such responsibilities have been vested into any Group ‘B’ Gazetted post 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 CSS working in headquarters offices of CBEC despite of 6^th 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 2^nd 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. 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 due to the above disparity & discrimination.

6. Central Excise Superintendents/Inspectors remain in same grade pay of Rs. 5400/- itself on grant of 3^rd MACP upgradation. If they are granted parity with the CSS and other counterparts in the matter of time scale, they will also be able to get a higher grade pay after completion of 30 years like other counterparts of CSS, CSSS etc.

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, AFHQ, Railway Board, MEA, CVC, UPSC, MPA etc. to a post in the grade pay of Rs. 6600/- contrary to the promotion of group ‘B’ gazetted officers of field formations under CBEC merely to a post in a grade pay of Rs. 5400/-. Our officers getting promotion after the grant of 2^nd 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 worth to submit that there was no provision of time scale in PB-2 prior to 6^th CPC.

8. In view of above, it is requested that Central Excise Superintendents may also kindly be granted non-functional time scale in PB3 or equivalent scale after completion of 4 years of service w.e.f. the date of grant of the same to the group ‘B’ gazetted officers of CSS etc. Actually, 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 grade pay of Rs. 5400/- in PB3 w.e.f. the date of the grant of the same to the DSP of CBI.

V. APPEAL FOR REMOVAL OF EXTRAOERDINARILY ACUTE STAGNATION EXISTING IN THE CADRE OF CENTRAL EXCISE SUPERINTENDENT

Central Excise Superintendents are facing 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 in PB2 while their common entry counterparts of CBDT, CSS etc. easily enter & enjoy PB4 levels after getting 5-6 promotions. Only 1% of Central Excise executive officers 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 JTS post while their counterparts of CPWD, CSS, CSSS, AFHQ, Railway Board, MEA, CVC, UPSC, MPA, Administrative Services, Police Services, Forest Services, Sate Services etc. etc. to STS post. 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.

2. Some reasons for their stagnation are as below-

i) The Cadre review exercise has not been conducted at regular prescribed intervals in CBEC in accordance of 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 to Group ‘A’ should be affected on the basis of length of service in Group ‘B’ gazetted grade instead of any ratio.

iii) Framing of faulty & discriminatory Recruitment Rules and faulty promotion policy in CBEC.

iv) Modified ACP Scheme has also provided no relief being proved lossful instead of beneficial as compared to ACP Scheme. MACPS grants 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 or less of service in the State Governments like Uttar Pradesh etc. without offsetting any MACP upgradtion with the time scale.

v) No scheme to grant even time scales under regular time intervals.

vi) No scheme to grant parity, functional or non-functional, with the best placed counterparts.

3. 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 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 staff 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. 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. The Central Excise stream officers work in all of 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 7^th CPC would also be pleased to make the due recommendations for removal of the extraordinarily acute stagnation of its members taking into consideration the following measures -

(1) FRAMING OF RECRUITMENT RULES: The rule in conformity with the Law as well as Constitution is that any person lower in rank & merit and selected through same all India combined competitive examination conducted on the basis of same qualification for same level posts belonging to same cadre of Inspector and having been appointed in the same organisation/service can never become superior/senior to 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 have already become Joint Commissioner whereas 1983/84 batch Inspectors of Central Excise only temporary 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.

2. It is requested that the Recruitment Rules should kindly 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 grade officer 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) 3 years for promotion to a post with a grade pay of Rs. 5,400/- 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.).

(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. 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. They are also getting the promotion on in-situ basis to the post of Joint Secretary or above.

4. It is also submitted that the common entry counterparts of Central Excise Superintendents 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 into group ‘A’ and 1997 Assistants into senior group ‘A’ while our Inspector of 1983/84 has entered only into the temporary 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, flexible complementary promotions, dynamic promotions, fast track promotions etc. The promotional avenues available to counterparts 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}

4. 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}

5. 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. The draft on recruitment rules is enclosed herewith as Annexure-18 which may require amendment as per the circumstances.

(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/- including CSS, CPWD, Railway Board, CSSS, AFHQ, MEA, Rajya Sabha Secretariat, Ministry of Parliamentary Affairs, CVC, UPSC, 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/-. Central Excise Superintendents (Group ‘B’ Gazetted post) should also kindly be granted promotion directly to a Senior Time Scale post with Grade Pay of Rs. 6600/- to maintain parity with similarly placed employees of other departments.

2. Not only the promotion directly to STS post, counterparts of Central Excise Superintendents are also given benefit of seniority in group ‘A’ at many places in lieu of the service rendered in group ‘B’. At many places like various services in Railways, Administrative Services, Police Services, Forest 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’. The weightage of service for group B officers was also recommended by the IIIrd CPC.

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 judicial responsibilities being conferred on them.

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 but was upgraded at par later on. Eventually, the Inspectors are promoted to the rank of Superintendent whereas the Assistants are promoted as Section Officer. 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. It is also worth to submit that the Superintendents are not only discharging all functions relating to assessment, investigation & intelligence, drafting of SCN and adjudication but have also been conferred with the judicial responsibilities 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 are also conferred with the adjudication responsibilities 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 & discriminated in every matter.

7. Like CSS and many others, 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 was done in CSS during 1999.

8. Hence, it is requested that Hon’ble 7^th 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 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’ 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 Asstt. Commissioner and, thus, placing the Central Excise Inspectors decade behind the Examiners. This merger 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 extreme juniors of Customs 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 already become Joint Commissioner whereas the Inspector of 1983/84 is temporary Asstt. Commissioner. As admitted by CBEC also, the Examiners of Customs are reaching the level of Additional Commissioner after getting 5 promotions whereas the most of the Central Excise Inspectors are retiring after one promotion. 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 6^th 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)

4. Promotion is not only an incentive to the working personnel but it is also their legitimate right. Hence, the policy of promotion should be designed in such a manner so that an officer can expect his/her progress within a scheduled time-frame. This principle is absolutely absent in CBEC for the officers except Group ‘A’. 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’ categories have done gross injustice particularly to the Group ‘B’ Central Excise executive officers. Merger of Group ‘A’ services has totally shut down the progress of these employees.

5. 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.”

6. 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 category.

7. 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 later 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. Income Tax Inspectors belonging to the year of 1997 have already become Asstt. Commissioner while the Inspectors of Central Excise of the year 1984 are still waiting to become temporary Asstt. Commissioner. Not only it, the Income Tax Inspectors are reaching the level of Commissioner (PB4 post, 6 promotions) and the most of them are easily becoming Addl. Commissioner (also PB4 post) whereas 99% of Central Excise executive officers are retiring on PB2 post of Superintendent after getting only one promotion. The promotional hierarchy of both categories is 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 cadre restructuring of 2001/02 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 2001/02 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 and Inspector of Central Excise etc. are recruited through one & the same common all India combined competitive examination with the same eligibility qualifications in the same pay scale. The Income Tax Inspectors or the officers of CSS etc. are not entitled to wear the uniform like Central Excise Inspectors and Superintendents.

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 even of the year 1984 are still waiting to become temporary 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 executive officers are retiring on PB2 post of Superintendent. 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 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 performing 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 counterparts of CBDT in the last cadre restructuring and with other better placed group ‘A’ counterparts 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 within residency period in consonance of DOPT guidelines.

5. On account of no efforts being made to bring group ‘B’ 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 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 other counterparts is very well possible by taking the measures like below-

(a) Time bound promotions/scales: No posts will require 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 counterparts like CSS etc. There already exist so many legal verdicts in the favour of various employees on notional promotions.

(c) Creation of supernumerary posts which will be personal to the officer at each level of the promotion and will abolish with the retirement of the officer. There already exist so many legal verdicts on supernumerary posts too.

(d) Creation of separate service: Draft RR’s for separate service have already been submitted to the CBEC by 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 at least 90% regular posts at group ‘A’ entry level by upgrading these to STS (with the provision of promoting Superintendents directly to STS) + at least 90% of existing STS posts + 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 the best placed counterparts.

(f) In-situ promotions (no creation of posts) after completion of residency periods prescribed by DOPT.

(g) Batch to batch functional upgradation at par with the best placed counterparts.

(h) Batch to batch non-functional upgradation at par with the best placed 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 accepted by CBEC during the presentation of cadre restructuring proposal but they showed inability to implement the same due to the want of the vacancies/posts. Regarding the want of the vacancies/posts, it is requested that the officers may kindly be granted in-situ promotions after completion of the prescribed residency period requiring no creation of posts. A little deviation from the residency periods prescribed by DOPT, already framed with due diligence & application of mind, 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. As already submitted, the claim of the Central Excise Superintendents becomes even stronger on account of the judicial responsibilities conferred upon 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. They are also bearing technical responsibilities in ACES single-handedly. No such responsibilities have been conferred upon 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, Central Excise Inspectors, 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, many officers joining as Inspector in 1984 are still waiting to enter into group ‘A’ JTS (temporary) while the Examiners of 1984 have already become Joint Commissioner (permanent) years ago. This injustice & discrimination is required to be undone immediately by granting parity in promotions to the former category with the later keeping their relative seniority intact after common entry into job.

2. Not only the recruitment rules but also the merger of above 3 categories at group ‘A’ entry level proves 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 work 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 posts meant for promotion too less and feeder categories belonging to same organization/department/ministry.

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.

(7) INTRODUCTION OF FLEXIBLE/DYNAMIC PROMOTION/COMPLEMENTING SCHEME: Problem of acute stagnation 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 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. In the same manner, dynamic promotions scheme was adopted for other categories including drivers.

2. Therefore, we request the Hon’ble 7^th CPC to kindly be pleased to recommend for introduction of a Flexible/Dynamic promotional/complementing scheme on completion of qualifying years of service as prescribed by DOPT under OM dated 24.03.2009 for granting 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) 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 examination 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 etc. 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 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 or above level. However, their counterpart Inspectors of Central Excise in CBEC recruited also as Group-B (Non Gazetted) through the same common All India competitive examination get only one functional promotion in 35/40 years of service despite of working on more important seats of revenue collection. Thus, 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. Central Excise Inspectors 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 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. 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 have already been earning the maximum 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. 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 etc. may really be a solace for these hard working Central Excise officers.

6. 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 responsibilities in the matter of adjudication but also conferred with the judicial responsibilities 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 responsibilities have been conferred to the CSS officers or any other counterpart of Central Excise Superintendents. It is also important to submit 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 any other category in our country.

7. 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 & discriminated in every matter.

8. The parity is the basic concept of our Constitution and the parity in promotions is required to be maintained for the similarly placed employees but the Government has not initiated any action to maintain parity in promotions as well as pay packages for the Group ‘B’ Gazetted and also Non-Gazetted officers. The group ‘A’ officers have already been granted financial parity by the Government by the way 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 revenue and are not being awarded the due career prospects as well as appropriate pay packages.

9. In view of above, it is requested that the Hon’ble 7^th CPC may kindly 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 w.e.f. their initial joining in group ‘B’ or equivalent grade enabling them to retire in PB4 too. The claim of the Central Excise Superintendents becomes even stronger than other Group ‘B’ counterparts on account of the judicial responsibilities conferred on 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) 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) 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 7^th CPC may be pleased to recommend for enhancement of percentage of promotion quota from 50% to at least 90% for promotion to Group ‘A’ by making the direct recruit quota maximum upto 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) UNIFORM PROMOTIONAL HIERARCHY: As already submitted, Central Excise Superintendents are promoted merely to a JTS post whereas many other Group ‘B’ Gazetted officers are being promoted to a STS post in the Central as well as State Governments. Promotional hierarchy is also varying department to department.

(i) 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, MEA, MPA, CVC, UPSC, Railway Board, Administrative services, Forest services, Police services, DANICS, DANIPS, CPWD, State services etc.).

(ii) 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 departments etc.) whereas they are being promoted to a post carrying a Grade Pay of Rs. 4800/- (CBEC, CBDT etc.) or Rs. 4600/- (CPWD etc.) at other places.

(iii) (a) Somewhere promotional hierarchy is 4600à6600à8700 (CPWD etc.),

(b) somewhere 4600à4800à6600à7600à8700 (CSS, CSSS, AFHQ, MEA, MPA, CVC, UPSC, Railway Board etc.),

(c) somewhere 4600à5400à6600à7600à8700 (Hindi departments, CBI, IB etc.) and

(d) 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) TIMELY CADRE RESTRUCTURINGS: The Cadre Restructuring exercises have not been conducted at prescribed intervals 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 belonging to same cadre in same organisation. Posts have been created for Group ‘A’ creating higher scales despite of the non-availability of the eligible officers.

2. It is, therefore, requested not only to recommend for timely cadre restructurings in CBEC but also to grant the compensation for the un-happened cadre restructurings to the Central Excise Superintendents alongwith conducting specific cadre review individually for Central Excise Superintendents for taking the measures for their entry into PB4 levels like their counterparts particularly keeping in view the extraordinarily acute stagnation being faced by them. No cadre review has ever happened individually for Inspector or Superintendent cadre in CBEC.

(13) 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. 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, in consonance of the prescribed period. The Time bound promotion scheme should be introduced particularly for 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 standard functional promotion hierarchy in a time bound manner.

(14) TIME SCALE AFTER EVERY 7/5 YEARS: The grant of time scale after every 7 years was also recommended to the 6^th CPC by the CBEC as one of the measures to remove the financial stagnation of Group ‘B’ executive officers but CBEC itself did nothing for them in this regard. 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.

VI. 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 6.1.15 of its report replacing and modifying 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 upgradations in the entire career. The Scheme was also made available to all posts including 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 the 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 to make it more beneficial.

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 bifurcated into two, 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 more 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 is to be scrapped based on these court verdicts including scrapping of offsetting of MACP upgradation with non-functional time scale for the sake of justice. A lot of confusion has been created after the introduction of the Grade Pay structure establishing two distinct hierarchies, promotional and grade pay-wise.

6. 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, MPA, CVC, UPSC, Railway Board, Foreign Services, Administrative services, Forest services, Police services, DANICS, DANIPS, CPWD, MEA, 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 wings including CBEC etc.) whereas they are being promoted to a post carrying a Grade Pay of Rs. 4800/- (CBEC, CBDT, Department of Posts 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, CBDT, Department of Posts etc.) and also Rs. 5400/- (Audit & Accounts services etc.) at other places. Thus, somewhere promotional hierarchy is 4600à6600à8700 (CPWD etc.), somewhere 4600à4800à6600à7600à8700 (CSS, Rajya Sabha Secretariat, CSSS, AFHQ, Railway Board, MEA, MPA, CVC, UPSC, Administrative services, Forest services, Police services, DANICS, DANIPS, CPWD, MEA, State services etc.), somewhere 4600à5400à6600à7600à8700 (CBI, IB, Hindi departments etc.) and somewhere it is 4600à4800à5400à6600à7600à8700 (CBEC, CBDT etc.). 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. So as already requested, 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 (and so on) 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 6^th 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. 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 MACP 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 get 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 fulfill the basic purpose of grant of financial upgradations to counter stagnation due to the lack of promotional avenues. Our Central Excise executive officers are able to get merely a benefit of Rs. 800/- (Rs. 4600/- to Rs. 5400/-) in whole service career by it.

8. Thus, it is requested to continue MACPS in the form of in situ promotional scheme (higher pay scales with higher designation) based on ideal functional & uniform hierarchy of 4600à6600à8700à10000à after joining 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. So, 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.

VII. 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 Superintendent of Central Excise at par with the former category. As already submitted, 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 given to the DSP of CBI, Police personnel, Defence personnel 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 the 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 or even relatives, Bank personnel are given loan facilities for various purposes at concessional 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, monthly petrol and Laptop etc. State Govt. employees are also given canteen facility to purchase the households and other things/goods of requirement at subsidized/concessional price. So, 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. Sufficient 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@ at least Rs. 6500/- per month to these officers.

(5) SPECIAL DUTY ALLOWANCE: The Hon’ble Commission may also kindly be pleased to recommend the grant of special duty allowance @ at least 35% of basic pay to the officers of Central Excise, Service Tax & Customs posted in North Eastern, Laddhak and other hard regions.

VIII. PRAYER

It is requested to kindly consider the above submissions alongwith the submissions made in the Memorandum and earlier brief as well as 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 Memorandum and earlier brief as well as reply to the Questionnaire submitted by the Association.
Any other relief/s as deemed fit by the Hon’ble Commission.

CENGO INDIA ( DEDICATED TO ALL CENTRAL EXCISE, SERVICE TAX AND CUSTOMS GAZETTED EXECUTIVE OFFICERS)

Monday 15 June 2015

7TH CPC INVITED AIACEGEO FOR ORAL EVIDENCE ON 17.06.15

To,

The Secretary,

7^th Central Pay Commission,

New Delhi

Sub: Brief submissions by Central Excise Superintendents.

Madam,

Thanking you.

Yours faithfully,

(RAVI MALIK),

Secretary General.

VI. MACPS

Thanking you,

Yours faithfully,

Encls: Annexure-19 (Annexures 1 to 18 have already been submitted

to the Hon’ble CPC with earlier communications please)

(RAVI MALIK),

Secretary General.

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Monday 15 June 2015

7TH CPC INVITED AIACEGEO FOR ORAL EVIDENCE ON 17.06.15

To,

The Secretary,

7th Central Pay Commission,

New Delhi

Sub: Brief submissions by Central Excise Superintendents.

Madam,

Thanking you.

Yours faithfully,

(RAVI MALIK),

Secretary General.

VI. MACPS

Thanking you,

Yours faithfully,

Encls: Annexure-19 (Annexures 1 to 18 have already been submitted

to the Hon’ble CPC with earlier communications please)

(RAVI MALIK),

Secretary General.

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7^th Central Pay Commission,