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

Saturday, 22 August 2015

ALL ARE REQUESTED TO SUGGEST FOR AMENDMENTS/CORRECTIONS OF THE FOLLOWING DRAFT TO SHRI A.K.SHARMA, PRESIDENT IRS(INDIRECT TAXES) OFFICERS' ASSOCIATION.


Draft.
IRS (INDIRECT TAXES) OFFICERS’ASSOCIATION
PRESIDENT:                          Address for communication:                   SECRETARY GENERAL:
AK SHARMA                 CR Building, Bhubaneswar-751007.                       LOKANATH MISHRA.
Mob-09815300006      email- jailoknathjee@gmail.com                    Mob-09437314941             
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To,
Shri Jayant Sinha
Hon’able Minister of State,
Ministry of Finance
Govt. of India, North Block,
New Delhi.

Respected Sir,
                        Sub:  Framing of Gr-A Recruitment Rules by Central Board of Excise and Customs as per DOPT Guidelines and  Hon’able Supreme Court directions & withdrawal of regularization order No. 202/2014 – request for.
                                                            ………………
                            Having been grossly aggrieved after grave suffering for thousands of silent, frustrated, depressed, disappointed, humiliated, demoralized and anguished Superintendents of Central Excise & Superintendents Cus(Prev), we would like to express the disillusionment and heartburn of such a large number of officers due to the malaise prevailing in their hearts affecting their morale and work culture. The main cause of this state of deterioration is that the Superintendents of Central Excise , and Superintendents , Cus (Prev) are getting just one promotion in their entire service span of about 35 to 40 years after joining the job as Inspector/ PO, whereas other officers like Examiners of Customs having joined in the same service and selected through the same all India combined competitive examination on merit and option basis conducted by the selection body, i.e., Staff Selection Commission, are getting 4 to 5 promotions in the similar duration of service. More condemnable is the reason that the Central Excise Inspectors and Preventive Officers of Customs (General, Scheduled Castes & Scheduled Tribe all) are compelled to work under the Examiners of Customs even having lower merit or selected through a later examination (upto 20 years afterwards) despite of all Central Excise Inspectors, Preventive Officers of Customs and Examiners of Customs having been selected through the same all India combined competitive annual examination and appointed in the same service of same organisation in same Department under same Ministry to the same level of post (Promotions are made as mere simple promotion and not on selection basis or selection post but to the cadre posts at different levels in the same service). We have been fighting for justice as per Rule of Law and Constitution of India for the last over three decades with no tangible results so far due to the malafide acts of commissions & omissions by the concerned officials. The right to live with dignity & respect has been snatched from us.                        
 We are to state further that during the year 1978, Appraisers of Customs (A. K. Chatterjee and others) filed a writ petition before the Apex Court for the reason that some of their counterparts from Central Excise (Superintendents of Central Excise) junior to them by 1 or 1½ half years in the service have been promoted ahead of them. They wanted that Recruitment Rules should be framed & promotions should be done on the basis of length of service in the feeder cadre.  As per the directions of Apex Court, Govt. framed Indian Customs and Central Excise (Group-A) Recruitment Rules in 1987 based on length of service in the feeder cadre (i.e., to allow promotions to the post of Asstt. Commissioner based on a common seniority list on the basis of length of service of the officers belonging to three feeder categories). This was challenged by the then office bearers of AIFCEGEO (now AIACEGEO) & AIFCEEO (now AICEIA) in the Supreme Court jointly under WP(C) No. 306/1988. While the matter was pending in the Supreme Court for decision, the CBEC made a deceptive proposal dt. 08.10.1988 in total disregard of the facts by distributing the posts within the Customs and Central Excise on the basis of the number of Custom Service posts and Central Excise Service posts of Asstt. Commissioner at group A entry level. Whereas the fact is that the Customs Service Group ‘A’ and Central Excise Service Group ‘A’ were merged w.e.f. 15th August, 1959 into a single service of Customs and Central Excise Service Group ‘A’. The Apex Court vide WP No 306/1988 without any judicial determination accepted the proposal of CBEC of 6:1:2 ratio for promotion to Group-A to amend the Group-A RRs in 1998.  The Superintendents of Customs Preventive filed O.A. No. 489/1999 in Hon’able CAT Mumbai Bench .  The Hon’able  CAT directed in July, 2001 to consider the grievances of the Superintendents of Customs. Against this decision of  hon’able CAT, the Appraisers of Customs filed Appeal before the  Hon’able High Court of Bombay.  The  Hon’able Bombay High Court  decided that Bombay CAT didn’t have any jurisdiction of passing the orders of July, 2001.  Superintendents of Customs filed an Appeal against the orders of the Hon’able  Bombay High Court in the Hon’able  Supreme Court of India.  While the matter was pending before Hon’able Apex Court  WP(C) No. 385/2010 was also filed by AIACEGEO in the Hon’able Apex Court.  The  Hon.able Supreme Court delivered the following judgment  on 03.08.11 by consensus in the Writ Petition (Civil) No. 385 of 2010:-
“We   have     heard    learned    counsels    for   the parties in Civil Appeal No. 1198 of 2005 and Writ Petition (Civil) No. 385 of 2010.
             It has been brought to our notice that the Union   of    India in terms of our previous order/directions dated 22nd November, 2010 and 06th December, 2010, has filed an affidavit in Civil Appeal No. 1198 of 2005, inter alia, stating, that it   has initiated the process of reviewing the Recruitment Rules, 1987 for promotion from Group 'B' posts to Group 'A' posts.  The entire scheme is being re-looked and worked out at the departmental level in consultation with an expert body including the Department of Personnel and the entire process is likely to be completed by 31st December, 2011.
            In   the    aforesaid  background,  we deem it proper and in the interest of all parties concerned to dispose of both the Civil Appeal as also the Writ Petition without expressing any opinion on the merits of  the impugned judgment or the writ petition but with the following directions:
1.      All the 3 groups of officers in the feeder categories, i.e., (i) Superintendents of Central Excise; (ii) Superintendents of Customs (Preventive); and (iii)  Customs Appraisers, may make representations to the Union of India suggesting  the changes which according  to them should be made in the Recruitment Rules for their promotion to Group-A post of Assistant Commissioner (Central Excise & Customs).
2.       The Union of India shall duly consider all such representations including those made before it in light of the subsequent development in the cadre strength   of  the  3  feeder categories of group-B services  and  amend/revise the   Recruitment Rules including altering  the existing   ratio  to secure just and fair representation of all the 3 feeder categories.
3.       Union of India shall try to complete the entire process by 31st December, 2011, uninfluenced by any observations made in the previous judgment of this Court in All India Federation of Central Excise vs. Union of India &Ors. [(1997) 1 SCC 520], in which the existing ratio was approved as also    the   observations in the  impugned judgment dated 19th December, 2003 of the High Court in Writ Petition (Civil) No. 1324 of 2002 with regard to the jurisdiction of the Central     Administrative Tribunal.
4.       Having   perused one of the Office Orders (No. 51/2011 dated 18th March, 2011), whereby some officers were promoted from Group 'B' to the grade of Assistant Commissioner of Customs  & Central Excise  in the Pay    Band 3  with Grade Pay of Rs.5400/- on purely ad hoc basis, we direct that all such ad hoc promotions shall abide by the final decision to be taken by the Department in terms of this order”.
 As per Hon’able Apex court decision  dt. 3.8.2011,  CBEC in its board meeting held on dt.16.9.2011 took  the  decision  for preparation of RRs  by altering existing ratio for 3 feeder cadres   to  13:2:1  and also decided  to make regularization of all adhoc promotions pending since 97 in old ratio under the provisions of  previous RRs.  The new RRs were notified on 13.9.2012. The prayer of CBEC for amendment of Supreme Court order dated 03.08.11 seeking clarification to make regularisation of all adhoc promotions pending since 1997 in old ratio was rejected by Apex Court on 30.3.2012. In the old Recruitment Rules, the ratio of 6:1:2 was fixed very unscientifically and the same was not fixed considering the sanctioned strength of three feeder categories for which during the period of 1987 to 2011 one of the feeder categories namely Appraiser  took the undue benefit in getting early promotion than the seniors of other two feeder categories. The Recruitment Rules, therefore, are required to be framed to grant promotion on the basis of common seniority list of feeder categories instead of any ratio system. The ratio system is also against the DOPT guidelines because the number of promotional posts is too less.   Further, the promotional prospects of Superintendents of Central Excise were adversely affected due to the fixation of 6:1:2 ratio in old Recruitment Rules giving undue benefit to one of the feeder categories namely Appraisers of Customs. However, the said ratio has been revised to 13:2:1but the adhoc promotions have not been regularised based on the new ratio, i.e., the rules existing on the date of regularisation. It is also pertinent to resubmit that no ratio system for promotion to Group ‘A’ is mandated in our case as per DOPT guidelines on account of the number of promotional posts being too less. Therefore, the promotions should be affected on the basis of length of service in Group B gazetted cadre instead of any ratio. As per DOPT Handbook on Recruitment Rules, the Recruitment Rules (RRs) should be reviewed once in 5 years vide para 3.1.5 with a view to affect such changes as are necessary to bring them in conformity with the changed position including additions to or reductions in the strength of the lower and higher level posts but CBEC never implemented such instructions of DOPT. The Group-A RRs framed during 1987 were revised during 2012 instead of every 5 years.
Hon'ble Apex court in the case of Radhey Shyam Singh upheld that "Direct Recruitment" made on the basis of "Zonal Examination" conducted by SSC is contrary to Fundamental Rights. Thereby, it was struck down and the examination on all India basis started since 1996 as per the directions of the Hon’ble Apex Court. In the year 1999, the then Director/Commissioner of DOPM made a self speaking elaborate noting in the concerned file that it is unfair & unjust and also unconstitutional to have separate cadres of (a) Inspector of Central Excise (b) Preventive Officer of Customs &( c) Examiner of Customs and also of (d)Superintendent of Central Excise (e) Superintendent of Customs Preventive and ( f) Appraiser of Customs in the same service and should be merged in one single cadre at each such level (just like in Income Tax). Subsequently after his transfer however, no efforts were made though shown to have been made (with dilatory tactics, pre-planned motives & conclusions) without any tangible, legal and justified results by the CBEC as obvious from the factual position submitted under forthcoming paras:
Present Hierarchy of executive Posts in CBEC:
Level (I) Group ‘B’ – Non Gazzetted
(i) Inspector (Central Excise).  
(ii) Inspector (Preventive Officer of Customs).
(iii) Inspector (Examiner of Customs).
All recruited through one and same process.

Level (II) Group ‘B’ Gazzetted
(i) Superintendent of Central Excise
(ii) Superintendent of Customs
(iii) Appraiser of Customs
Respective promotional post for the Level (I) posts.

Level (III) Group ‘A’ entry JTS
Asstt. Commissioner of Central Excise, Customs & Service Tax.
Single promotional post for all Level (II) posts (filled-up based on ratio formula against DOPT provisions because number of promotional posts is too less).

Level (IV) Group ‘A’ STS
Deputy Commissioner of Central Excise, Customs & Service Tax.
Time scale promotional post for Group ‘A’ Asstt. Commissioner.

Level (V) Group ‘A’
Joint Commissioner of Central Excise, Customs & Service Tax.
Promotional post for Group ‘A’ Deputy Commissioner.

Level (VI) Group ‘A’
Addl. Commissioner of Central Excise, Customs & Service Tax.
Time scale promotional post for Group ‘A’ Joint Commissioner.

Level (VII) Group ‘A’
Commissioner of Central Excise, Customs & Service Tax.
Promotional post for Group ‘A’ Addl. Commissioner.

Level (VIII) Group ‘A’
Chief Commissioner of Central Excise, Customs & Service Tax.
Promotional post for Group ‘A’ Commissioner. 

Level (IX) Group ‘A’
Member of CBEC-Promotional post for Group ‘A’ Chief Commissioner. 

Level (X) Group ‘A’
Chairman of CBEC-Promotional post for Member of CBEC. 

              4. Two more levels with new pay scales have been created between Level (VIII) and Level (IX) for Group ‘A’ officers in the current cadre restructuring.

The  CBEC vide office order No.202/2014 has regularized adhoc promote officers against vacancy years 1997-98 to 2001-02(only 5 year block). It is pertinent to note that in year 2000, the CBEC has regularized promotions of Gr-B to Gr-A for period upto 1996-97. The promotions from 1997-98(Gr-B to Gr-A) have since been subjected to be adhoc and CBEC in the Board meeting held on 16.09.2011 decided to make regularization of adhoc promotions pending since 1997. But surprisingly in the said regularizations order No.202/2014, the ‘adhoc’ promotes of 1995 have also been regularized.  The office order No. 202/2014 has considered for regularizations of  the  ‘retired’ officers promoted from the grade of Supdt. Central Excise violating the DOPT instructions vide OM No.22011/4/98-Estt(D) dated 12.10.1998, para 3. However, it has (correctly) deleted names ‘retired’ officers in respect of Appraiser category officers with an intention to favour the Appraisers. Further, the CBEC again has now conspicuously maintained silence on the officers who are adhoc promotees in/within Gr-A service. These officers have not been confirmed upto vacancy year 2001-02. There are more than 100-150 number of such ‘adhoc’ promotee Gr-A officers who were promoted on adhoc basis prior to 1.4.2002, and have been allowed to continue in & within Group-A grades. THIS IS AGAINST THE NODAL MINISTRY GUIDELINES[para 18.4.3, Part-VI, F.No.22011/5/86-Estt(D) dated 1-.4.1989].    By adopting such detrimental policies, the officers of 2 feeder cadre officers of Supdt Central Excise & Customs Preventive, are consistently subjected to discrimination in their legitimate promotions to Group-A. Therefore this order No. 202/2014 is required to be withdrawn.
The rule in conformity with the Law as well as Constitution of India is that any person lower in rank & merit and selected through the same all India combined competitive examination conducted on the basis of same qualification for the same level posts and having been appointed in the same organisation/service can never become superior to the other officer higher in rank & merit and  selected through the  same all India combined competitive examination for same service in the same organisation. But the situation in the CBEC is very astounding as the Inspectors of Central Excise of 1982 batch have yet not been promoted to Group-A while the Preventive Officers of 1990 batch and Examiners of  2002batch have already been promoted to Group-A. Also the Examiners of 1984 batch are at present Additional Commissioner whereas the 1982 batch Inspectors of Central Excise are still Superintendent. Thus by the wrong acts of the concerned authorities, the Superintendents/Inspectors of Central Excise are forced to work under the junior officers recruited as Examiner. 
The most of group ‘B’ gazetted officers in the Central as well as State governments are being promoted directly to a Senior Time Scale (STS) post with Grade Pay of Rs. 6600/- in PB-3 including CSS, CPWD, Railway Board, CSSS, AFHQ, Rajya Sabha Secretariat, Forest services, Police services, Foreign Services, Engineering services, State services etc., the Group ‘B’ gazetted officers are being promoted while Central Excise Superintendents are being promoted (if any) merely to a Junior Time Scale (JTS) post with Grade Pay of Rs. 5400/- in PB-3. The Superintendents of Central Excise (Group ‘B’ Gazetted post) should also be granted promotion directly to a Senior Time Scale post with Grade Pay of Rs. 6600/- in PB-3 to maintain parity with similarly placed employees of other departments.
 Not only the promotion directly to STS post, the counterparts of Central Excise Superintendents are also given benefit of seniority in group ‘A’ at many places in lieu of the service rendered by them in group ‘B’. At many places like various services in Railways, Administrative Services, Police Services, State Services etc., the group ‘B’ gazetted officers are allowed the weightage of minimum of 4 years at the time of entry into group ‘A’ also giving them the due benefit of seniority in lieu of the service rendered by them in the group ‘B’. For example, the officers of Provincial Services in Southern States enter into IAS in a grade pay of Rs. 6600/- within 8 years with 4 years of seniority benefit while the Central Excise Superintendents are unable to enter into IRS in a lower grade pay of Rs. 5400/ even after serving for 35-40 years. They enter (if any) into IRS in a grade pay of Rs. 5400/- only and retire at same level without any weightage for seniority in group ‘A’.  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’ officer as compared to direct recruit group ‘A’ officers. But very unfortunately, the Central Excise Superintendents are not being given the said benefit despite of being served for the longest period in group ‘B’ as compared to any other category of the group ‘B’ employees of the Govt. of India. They are not allowed the benefit of their rich experience even despite of the Adjudication Orders also being prepared by them for the Commissioner level officers.  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/-.  The very purpose in framing the Human Resource Management policy through RR’s has not been followed by the CBEC. Article 309 of the Constitution of India has been violated on account of failure to maintain equity, fairness and justice in recruitment/placement/promotions and all service related matters of Group ‘B’ Executive Cadres. Equality is the basic concept of Indian Constitution and, hence, it is required to frame the Group Recruitment Rules to maintain parity in promotions amongst the three base level Inspectors (i.e., Central Excise Inspector, Preventive Officer and Examiner)  
Recently Central Board of Excise has forwarded a draft Recruitment Rules for Gr-A services to DOPT without considering the grievance raised by our Association which is pending with DOPT for concurrence.  The suggestions of our Association with reference to such draft Recruitment Rules are enclosed here with for your kind perusal. 
          In view of the above, it is requested that kindly direct the Central Board of Excise and Customs to make necessary amendments   in the RR’s retrospectively for regularizations of all adhoc promotions since 1997 and framing of new Gr-A RRs as per our suggestions in consonance of the Hon’able Apex Court decision dated 03.08.11 and the provisions of Article 309 of the Constitution of India and the provisions of DOPT guidelines duly withdrawing the regularization order No. 202/2014.
           
             Thanking you,

Enclosed- as above.
                                                                                                       Yours faithfully,

                                                                                                                 (A.K.SHARMA)
                                                                                                                 PRESIDENT
Copy for kind information and necessary action to
(1)  Secretary, Revenue, Govt. of India, North Block, New Delhi.
(2)  Chairman, Central Board of Excise and Customs, North Block, New Delhi.



ANNEXURE
Suggestions by the IRS(Indirect Taxes) Officers’ Association to amend Indian Revenue Service (Customs and Central Excise) Group A Recruitment Rules 2014 as circulated by CBEC
1.Suggested amendment for sub-Rule 4(1)
For the words, 'The authorised permanent strength in all grades of service and temporary strength in the grade IX of the service', the words, ‘The authorised strength in all grades of service’ shall be substituted.
Reason
Under Rule 2(g) of the RRs, the ‘Post’ includes permanent as well as temporary strength in all grades. Accordingly, authorised strength constitutes appointment made to any post under Indian Revenue Service (Customs and Central Excise) Group A as defined under Rule 2(g). Besides, the temporary posts are authorised posts created by virtue of cadre restructuring, for functional necessity. So use of the words ‘temporary’ or ‘permanent’ is superfluous.
As far as the proposed ‘Grade IX’ is concerned, it may be pointed out that creation of a separate Grade (grade IX) for the Assistant Commissioner (Junior Time Scale) Customs and Central Excise, appointed against temporary posts, lower than the Grade (VIII) of Assistant Commissioner of Customs and Central Excise (Junior Time Scale), is against the basic tenets of devising any RRs. This arbitrary gradation is a result of misconception in understanding the distinction between the term ‘posts’ and expression ‘an officer appointed in a grade to such posts’. Appointment in a grade may take place through different modes of selection (i.e. by direct recruitment or by promotion) and through different nature of posts (i.e., permanent or temporary). The grade, however, does not change because of such variations in manner of selection and nature of posts and remains same. Therefore, an officer shall be treated to have been appointed in a single grade, say Assistant Commissioner, grade, irrespective of nature of Post or nature of selection. Creation of separate grade by way of linking it to the nature of posts (permanent or temporary) or mode of selection (either direct recruitment or by promotion) is grossly anomalous and is unfair with regard to framing RRs. Besides, the Central Excise Act, 1944 or Customs Act 1962 or Finance Act 1994 makes no distinction between temporary and regular posts of Assistant Commissioner with regards to functions and powers.
Furthermore, there is no precedence of creating different grades in the same ranks with the same grade pay. So such a sub-division in the grade of Assistant Commissioner is untenable. It is to be kept in mind that the officers working as Assistant commissioner in the temporary posts are already permanent /regular employees of Govt. of India with even more than 30 years of service behind them.
So, any reference to ‘Grade IX’, wherever it appears in RRs, needs to be omitted.
 2. Suggested Amendment for sub-Rule 4(2)
The words ' permanent and temporary ' in this sub-Rule should be deleted.
Reason
That in terms of definition under Rule 2(g) of the RR, the authorised strength itself indicates and includes permanent as well as temporary posts. Accordingly, the words ‘permanent and temporary ' are superfluous.
3.Suggested  Amendment for sub-Rule 4(3)(i) 
This sub-Rule shall be substituted in the following manner:
‘The continuation of the posts in temporary strength, as specified in Schedule-I,  beyond the period, for which these are initially created, shall be reviewed by the Govt based on the factors like workload, stagnation etc. However, as long as an officer, after appointment in the grade of Assistant commissioner against such posts in temporary strength, remains in that grade in conformity with the service conditions, such posts in temporary strength, against which the said officer is appointed, shall not be declared as  abolished.’

Reasons:
The first line is superfluous as it is already mentioned in sub-Rules 4(1) and 4(2) of this Recruitment Rule(RR) that any post, be it permanent or temporary shall be specified in Schedule-I. It is also not necessary to mention the trifling details like date on which any post has been created or likely to be terminated, be it permanent or temporary. The Rules of RR should be confined to recruitment modalities and not details of creation of posts.
The first part of the second line regarding continuation of the posts in temporary strength is contrary to the provision of the sub-Rule 4(2) of this RR itself where it is provided that the continuation of the posts, be it temporary and permanent, shall be determined by the Govt. from time to time depending on the workload. Accordingly, the provision regarding continuity of the posts in temporary posts should be in conformity with the said provision in the manner as proposed. This will also ensure the functional justification of creation of any post.
  The second part of the second line is based on complete misunderstanding between the term ‘post’ and the expression ‘an officer appointed in a grade through such post’ either by way of promotion or direct recruitment or through permanent post or temporary post. Once the officer is appointed in a particular grade, he or she will be regarded as belonging to the service under which the posts exist and in this respect, no distinction can be made between officers appointed either to a permanent post or a temporary post, by direct recruitment or by way of promotion. The continuation of the service of that officer in that grade is in no way dependent on the fate or tenure of the post. So the incorporation made above to this effect linking the tenure of post and continuation of service is outrageous and beyond the purview of law. As long as an officer, after appointment in a particular grade against a post (permanent or temporary), remains in that grade in conformity with the service conditions, the post (permanent or temporary) against which the said officer is appointed cannot be declared as abolished.
Moreover, the 2nd line is also contrary to the Cabinet approval under CBEC F.No. A. 11019/08/2013- Ad.IV, dated 18.12.2013,  para 7 of  which states that  " wherever the posts recommended for abolition are filled up at present, such abolition will be effective on such posts being relinquished by the existing incumbents by way of promotion, transfer, retirement, resignation etc".
Similar amendment regarding continuation of temporary posts has also been suggested through insertion of ‘Note’ in Schedule-I of the RR.
4. Suggested  Amendment for sub-Rule 4(3)(ii)
This sub-Rule shall be substituted in the following manner:
‘As and when the vacancies arise against posts in temporary strength, as specified in sl. No. 8 of Schedule-I, the same shall be filled up by promotion only in accordance with the procedure prescribed in sub-Rule 5(3)(b) read with relevant entries of Schedule-III(sl. No. 8) and Schedule-IV(sl. No. 8)
Reasons:
The amendments proposed are in conformity with the amendments proposed in sub-Rule 4(1), Schedule-I, III and IV of the RR opposing arbitrary, discriminatory and unfair creation of separate grade IX for Assistant Commissioners, promoted in temporary strength of posts defined and accordingly proposing deletion of sl. No.9 of all the Schedules mentioned.

5. Suggested  Amendment for sub-Rule 5(2)
1)      The sub-Rule 5(2) shall be renumbered as sub-Rule 5(2)((i)  and The words ‘fifty percent’ shall be substituted by ‘ upto ten per cent’.
2)      A new sub-Rule 5(2)(ii) shall be inserted after sub-Rule 5(2)(i) in the following manner:
‘A post-based roster shall be maintained earmarking the posts meant for direct recruits and the posts meant for promotion in the ratio mentioned in sub-Rule 5(2) (i) and sub-Rule 5(3)(a) respectively of the RR.’
Reasons for amendment (1)
In view of the highly adverse ratio (1: 15 approx) existing between the consolidated Gr B Executive officers and their immediate promotion grade of Assistant Commissioner, even after restructuring, whatever has been done in the Cadre restructuring shall be diluted and the stagnation is bound to return in short span of 1 or 2 years until and unless, immediate other measures like promotion to STS or granting 'weightage' are taken. Otherwise, the next lot will continue to stagnate. Therefore, as an important measure, the ratio of 50:50 between the posts meant for direct recruit Assistant Commissioner  and that of the promotee Assistant Commissioner should be changed to 10 (upto):90            (or more). Besides promotee Assistant Commissioners can immediately be put to functional utility as they are adequately trained with long real-time experience.
Reasons for amendment (2)
The provision of maintenance of post-based roster should be incorporated here without which there will always be a possibility of erosion in promotion quota or direct recruit quota at any point of time. The provision of maintenance of post-based roster should be incorporated as there will always be an erosion in promotion / direct recruit quota at any point of time. To give an example -
            The IC&CE Gr-A Recruitment Rules 2012 (earlier of 1987, 1998), stipulates the entry-level Group-A post of AC (also termed as JTS -Junior Time Scale) in the ratio of 50% DR(UPSC) & 50% by Promotion(amongst 3 feeder categories).
             The then sanctioned strength of JTS post(Assistant Commissioner) is '949', while that of STS (Deputy Commissioner) is '601'. The promotions are given to the JTS level 50% posts i.e. against '475'.
             The Civil List published by CBEC on its official website "http:// www. cbec.gov.in/deptt_offcr/civil-list2014-part2.pdf", for 01.01.2014, gives in Part-2, the list of Gr-A officers in the grade of AC/DC. This list consists of total '1284' Names['950' Direct-UPSC(DC:291+AC:439+AC-Probationer:220), and '334' Promotees(Cust Appraiser:198+Supdt Cus-P:18+Supdt CX: 118 )].
             This indicates that against the '949' JTS strength (even leaving aside the DR officers who have been promoted by now); the DR are '659 (439+220)', while promotees are just '334'. This is unjustified. The DR should not be more than '475'.

6. Suggested  Amendment for sub-Rule 5(3)(a)
1) The sub-Rule 5(3)(a) shall be renumbered as sub-Rule 5(3)(a)(i)  and
the words ‘fifty percent’ shall be substituted by ‘ninety per cent or more’.
2) A new sub-Rule 5(3)(a)(ii) shall be inserted after sub-Rule 5(3)(a)(i) in the following manner:
‘A post-based roster shall be maintained earmarking the posts meant for direct recruits and the posts meant for promotion in the ratio mentioned in sub-Rule 5(2)(i) and sub-Rule 5(3)(a)(i) respectively of the RR.’
Reasons for amendment (1) & (2)
Same as given against sub-rule 5(2) above.
7. Suggested Amendment for sub-Rule 5(3) (b)
The entire sub-rule shall be substituted in the following manner:
 ‘One hundred percent of the vacancies in Grade VIII (Junior Time Scale) of the service specified in sl. No. 8 of the Schedule-I i.e., Assistant Commissioner of Customs and Central Excise in the temporary strength shall be filled by promotion from amongst the officers mentioned in the sub-rule 5(3)(a)(i) above’.
Reasons
The amendments proposed are in conformity with the amendments proposed in sub-Rule 4(1), Schedule-I, III and IV of the RR opposing arbitrary, discriminatory and unfair creation of separate grade IX for Assistant Commissioners, promoted in temporary strength of posts defined and accordingly proposing deletion of sl. No.9 of all the Schedules mentioned.
8. Suggested Amendment for the ‘Note’ appended to after sub-Rule 5(3) (b) and the sub-Rule 5(4)
Both the ‘Note’ appended to after sub-Rule 5(3) (b) and the sub-Rule 5(4) shall be substituted by one new sub-Rule 5(4) in the following manner:
‘The promotion to the vacancies in Grade VIII (Junior Time Scale), i.e., Assistant Commissioner of Customs and Central Excise from amongst the all categories of officers, mentioned in the sub-Rule 5(3) (a) (i), on the basis of a combined eligibility list of all those categories of officers shall be prepared with reference to the length of continuous regular service counted from the respective base level Executive grade of Inspector/Preventive Officer/Examiner.”
Reasons
(A) The disparity in promotional opportunity amongst the 3 feeder streams of  Supdt. Central Excise, Supdt. Customs Preventive and Appraiser is well known and has been categorically acknowledged by the Board in the Minutes of the meeting dated 11.02.2011. In the said Minutes, it was also pointed out that promotion on the basis of ratio (even after revision) is not enough to redress the disparity and that  the promotion to JTS level on the basis of base cadre seniority is a much better redress under the present dispensation. The base cadre seniority at present is feasible proposition because of the discontinuation of direct recruit Appraisers/Supdt Experts and, existence of all India merit list in the examination for base cadre recruits.
Considering the acute stagnation in the grade of Superintendent of Central Excise relaxation of Recruitment Rules can be resorted to in respect of a class or category of persons as per provision of Para 4.3, of PART IV on AMENDMENTS AND RELAXATIONS, of 'the Guidelines on Framing/Amendment/Relaxation of RRs' issued by DoP&T in  2010. This is also in conformity with the Article 309 of the Constitution of India which is primarily designed to obtain fairness and equity in recruitment, promotions and other service related matters. As the Superintendents of Central Excise are getting just one promotion unlike the officers of other Department, RR should be framed accordingly to bring just, fairness and parity.
(B)The separate provision for ‘Note’ after sub-Rule 5(3) (b) is not necessary as a combined eligibility list for all categories of Group B officers, mentioned in the sub-Rule  5(3) (a) (i), have been proposed to be prepared in the amended consolidated sub-Rule 5(4) which includes the categories mentioned in the said ‘Note’.
9. Suggested Amendment for Rule 5(4)
It should be substituted as below:
The vacancies to be filled by promotion shall be filled from the categories mentioned in 5 3 (a) (i)
Suggested Amendment by way of insertion of  of ‘Note’ after the amended sub-Rule 5(4)

The following ‘Note’ shall be inserted after the sub-Rule 5(4) in the following manner:
“Note : It must be ensured that at all points of time, the parity in promotion in respect all the 3 feeder cadres to Grade VIII, i.e., amongst the cadres of Supdt. Central Excise, Supdt. Customs Preventive and Appraiser, is maintained with reference to such eligibility list based on base cadre seniority. This can be achieved either by giving the entire promotion vacancies available to the feeder cadre/s, which is/are ahead of other feeder cadre/s by the yardstick of base cadre seniority, at the time of promotion, to the other feeder cadre/s which is/are lagging behind till such parity is reached, or otherwise.”
Reasons
The disparity once crept into amongst equally placed cadres by way of resorting to inequitable promotion policy cannot be wiped out merely by giving promotion on the basis of  eligibility list based on base cadre seniority. This can be achieved by way of allowing promotion to the cadre which is lagging behind till the time parity is maintained  with the cadre which are unjustly ahead of other cadres with reference to the date of joining/position in the seniority list by virtue of inequitable promotion policy.
10. Suggested Amendment for sub-Rule 5(5) (i)
The entire sub-Rule shall be substituted in the following manner:
‘Appointments in the grade VII of Deputy Commissioner of Customs and Central Excise (Senior Time Scale) shall be made by promotion from amongst the officers in the lower grades in the following manner:
i)             Officers who have either completed 4 years of regular service in the grade VIII,
or
ii)           Officers who have completed 6 years of combined regular service in the Grade VIII and feeder cadres of Grade VIII, taken together,
Reason
(A) The Deputy Commissioner of Customs and Central excise (Senior Time Scale) in Grade VII is not a distinct functional grade with any higher level of responsibilities or any change of command than those associated with the grade of Assistant Commissioner of Customs and Central Excise (Junior Time Scale) in Grade VIII. The creation of such grade is essentially mitigatory and intended to alleviate the stagnation. It is akin to grant of the scale of pay in the mode of prevalent non-functional selection grade (NFSG). Accordingly, declaring those officers as Deputy Commissioner of Customs and Central excise (Senior Time Scale) in Grade VII who have already attained the pay scale and grade pay assigned to such grade and/or have completed the combined qualifying service is only logical and fair.
Most of the Group ‘B’ gazetted officers in the Central as well as State governments are being promoted directly to a Senior Time Scale (STS) posts with Grade Pay of Rs. 6600/- in PB-3 including CSS, CPWD, Railway Board, CSSS, AFHQ, Rajya Sabha Secretariat, Forest services, Police services, Foreign Services, Engineering services, State services etc., whereas the Group ‘B’ gazetted officers  of CBEC are being promoted  merely to a Junior Time Scale (JTS) post with Grade Pay of Rs. 5400/- in   PB-3. These Gr-A officers should also be granted promotion directly to a Senior Time Scale post with Grade Pay of Rs. 6600/- in PB-3 to maintain parity with similarly placed employees of  CSS & other Central Ministries/Departments.
Apart from the promotion directly to STS post, the counterparts of  Gazetted Gr-B officers of CBEC  are also given benefit of seniority in group ‘A’ at many places in lieu of the service rendered by them in group ‘B’ in various services in Railways, Administrative Services, Police Services, State Services etc., these group ‘B’ gazetted officers are also allowed the weightage of minimum of four years at the time of entry into group ‘A’, giving them the due benefit of seniority in lieu of the service rendered by them in the group ‘B’.
The position in CPWD is even more encouraging where an officer with a grade pay of Rs. 4600/- is being directly 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/- . 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 grade pay of Rs. 4200/-. Whereas in CBEC the Inspector Central Excise who is recruited at Grade Pay of Rs.4600/- is not allowed to move beyond the Rs.5400/- grade pay.
It is known fact that, the Group-B non Gazetted officers of CBEC and Assistants of the Central Secretariat Services (CSS), being analogous posts, are recruited through a common entrance examination conducted by the Staff Selection Commission, with common scale of pay.
(B) The condition, given in the last line of the sub-Rule 5(5)(i) of the draft circulated by the Board, that “the service rendered by the officers in temporary post in Junior Time scale shall not be counted as ‘regular service’ for the purpose of promotion to higher grade(s)” is in conflict with the definition of ‘regular service’ given in sub-rule 2(h) ibid. It flows from complete misunderstanding between the term ‘post’ and the expression ‘an officer appointed in a grade through such post’ either by way of promotion or direct recruitment or through permanent post or temporary post. Once the officer is appointed in a particular grade, he or she will be regarded as belonging to the service under which the posts exist and in this respect, no difference can be made between officers appointed either through permanent post or through temporary post, by direct recruit or by way of promotion. The continuation or counting of the regular service of that officer in that grade is in no way dependent on the fate or tenure of the post. So the service rendered by an officer in the grade of Assistant Commissioner (junior time scale) has to be regarded as ‘regular service’ irrespective of appointment by way of promotion or direct recruitment or to a permanent post or temporary post. Therefore, the above provision which seeks to preclude any further elevation of the Assistant Commissioners promoted against temporary posts is wholly arbitrary and legally untenable.
11. Suggested Amendment for sub-rule 5(5)(iii)
The entire sub-rule 5(5)(iii) shall be deleted.
Reason
The Rule is clearly violative of Article 14 of the Constitution of India. It has emanated from the complete misunderstanding and misconception of creating separate grade for Assistant commissioner appointed through temporary strength. The fact, that the same is completely anomalous and unjust, has already been elaborated in the ‘reasons’ given under the proposed amendment of sub-Rule 4(1) of the draft RR circulated by the Board. The contention that the service rendered by the Assistant Commissioners appointed through temporary strength can not be treated as regular service is also equally unjust and bad in law for the reasons elaborated in the ‘reasons’ (B) given under sub-Rule 5(5)(i) above. Accordingly, this sub-Rule 5(5)(iii) deserves to be deleted in its entirety. The manner of appointment in the grade of Deputy Commissioner of Customs and Central Excise (Senior Time Scale) (Grade VII) is already incorporated exhaustively in the sub-Rule 5(5)(i) of the proposed amendment.
12. Suggested Amendment for sub-Rule 6
The words ‘by promotion in Junior scale’ shall be deleted.
Reason
This clause is essentially meant for new entrants. The officers on promotion after 25 years of service and endowed with vast  experience should be given due weightage and be exempted from such probation/confirmation.
13. Suggested Amendment for Schedule-I to the RR
The following amendments shall be made in respect of Schedule- I:
(A)       Sl. No. 8         The entries in Col. (3) showing ‘Number of Posts’, shall be substituted in the following manner:
(a)  Permanent strength-               1249
(b)  Temporary strength-                2118*

(B)       Sl. No. 9         To be deleted entirely
(C)       The existing ‘Note’ at the end of Schedule_I shall remain as ‘Note 1’
and a ‘Note 2’ shall be inserted after the ‘Note 1’ in the following manner:

Note 2:  The continuation of the temporary post beyond the period for which these are created shall be reviewed by the Govt based on the factors of workload, stagnation etc. However, as long as an officer, after appointment in a particular grade against a post (permanent or temporary), remains in that grade in conformity with the service conditions, the post (permanent or temporary) against which the said officer is appointed shall not be declared as  abolished.
                       
Reason
(A) & (B): The creation of separate grade for Assistant commissioner appointed through temporary strength is a result of complete misunderstanding and misconception. The fact, that the same is completely anomalous and unjust, has already been elaborated in the ‘reasons’ given under the proposed amendment of sub-Rule 4(1) of the draft RR circulated by the Board. So, there can be only single grade of Assistant Commissioner irrespective of the nature of post (temporary or permanent) and irrespective of nature of selection (Direct recruitment or promotion). So, the clause ‘Grade IX’, wherever it appears, needs to be omitted.

Now, the definition of the term ‘post’ under Rule 2(g) ibid, includes permanent as   well as temporary post in all grades. Accordingly, the authorised strength (Number of Posts) of a particular grade should necessarily indicates and includes appointment in any post, temporary as well as permanent, under Indian Revenue Service (Customs and Central Excise) Group A Recruitment Rules. As there can be only one grade of Assistant Commissioner, the mentioning of both the permanent and the temporary post in the relevant column against the sl. No. 8 of the Schedule-I (meant for the grade Assistant Commissioner (junior time scale) in Grade VIII), therefore, is a necessity.

(C) The insertion of the ‘Note’ regarding continuation of temporary posts is in conformity with the amendment proposed in sub-Rule 4(3)(i) and the provision under sub-Rule 4(2). The detailed reason have already been incorporated along with the amendment proposed for sub-Rule 4(3)(i) of the RR.
14. Suggested Amendment for Schedule-III of RR

The following amendments shall be made in respect of Schedule III:
(A)       Sl. No. 7         The entries in Col. (4) showing ‘Field of Selection, Grade and the minimum qualifying service for promotion’, shall be substituted in the following manner :
‘Appointments in the grade of Deputy Commissioner of Customs and Central Excise (Senior Time Scale) (Grade VII) shall be made by promotion in accordance with sub-Rule 5(5)(i).’
(B)       Sl. No. 8         (1)       The entries in Col. (3) showing ‘Method of recruitment’ shall be substituted in the following manner:
(a)  For Permanent strength        
(i)           Upto 10% by Direct Recruitment
(ii)          90% or more by Promotion     
(b)  For Temporary strength        
-100% by Promotion
(2)       In the entries in Col. (4) showing ‘Field of Selection, Grade and the minimum qualifying service for promotion’, for the words, ‘Fifty percent of the vacancies in Grade VIII (Junior Time Scale) shall be filled by promotion in accordance with Rule 5(3)(a)’, the following words  shall be substituted :
‘Ninety percent or more of the vacancies in Grade VIII (Junior Time Scale) shall be filled by promotion in accordance with sub-Rule 5(3)(a)(i) and sub-Rule 5(4)’
(C)       Sl. No. 9         To be deleted entirely.
Reason
(A) : For reasons as already appended to against sub-rule 5(5)(i) above.  
(B) & (C): For reasons as already appended to against sub-Rule 5(2)(i), 5(3)(a)(i) and also for reasons appended to against the proposed amendment of Schedule-I above. As there can be only one grade of Assistant Commissioner, the mentioning of both the permanent and the temporary post in the relevant column against the sl. No. 8 of the Schedule-III (meant for the grade Assistant Commissioner (junior time scale) in Grade VIII), therefore, is a necessity and that the the sl. No. 9 showing a different grade of Assistant Commissioner has to be deleted.

15. Suggested Amendment for Schedule-IV of RR

The following amendments shall be made in respect of of Schedule-IV of RR:
(A)                                 Sl. No. 8        The entries in column 3 showing ‘DPC/DSC for Non-Functional Selection Grade’  shall be substituted in the following manner.   
                                            
(B) Sl. No. 9         To be deleted entirely.
Reason

For reasons as already appended to against Schedule-I and III above and also for the reason that for a single grade, the constitution of the DPC should be identical. The role of UPSC should be confined to direct recruitment of officers to Group-A at entry level grade. It should not be involved for promotion of officers to Group-A level. As there can be only one grade of Assistant Commissioner, the mentioning of both the permanent and the temporary post in the relevant column against the sl. No. 8 of the Schedule-IV (meant for the grade Assistant Commissioner (junior time scale) in Grade VIII), therefore, is a necessity and that the sl. No. 9 showing a different grade of Assistant Commissioner has to be deleted.