" 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.

Thursday 26 May 2016

Comprehensive performance appraisal, general implementation of Chandrasekran case & Retrospective implementation of pay scale vs. NCB

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. Iyer (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. 70/A/16                                                                          Dt. 18.05.16
To,
The DG, HRD,
CBEC, New Delhi.
Sub: Comprehensive Performance Appraisal.
Sir,
            Kindly refer to your communication on the above subject.
2. It is submitted with due regards that the complaints from the tax payers (rather non-payers) can never be ruled out in the indirect tax administration because the trade always tends not to pay the tax. As nobody is desirous of paying the tax, the department has always to carry a drive every year in the second half to motivate the trade to pay tax. Indirect tax administration is totally different than the direct tax administration where the tax is collected easily. Despite of all odds, our officers are collecting the indirect taxes always above the targets. The indirect tax collection is always in inverse proportion of trade friendly atmosphere and liberalisation. The trade friendly atmosphere can be and should be created only upto a limit. Whenever efforts are made to collect the indirect taxes, there is always the acute possibility of complaints against the officers on flimsy grounds by the trade. Thus, the stake holders will never give positive feedback/appraisal about the officers.
3. Moreover, first we have to look into the problems particularly regarding infrastructure being faced by the tax officers in the process of tax collection. We’ll have to improve the pay packages, career prospects, basic amenities and due facilities (which unfortunately tends toward zero in our CBEC), if we want to compete and compare with corporate sector. However, no doubt that the peers including subordinates, supervisor etc. may be proved the best persons to give the feedback about any person. But the inputs/views of the tax payers will never be honest in the assessment of any officer due to the tendency of tax-theft by the trade and industry. If there was no tendency of tax-theft in trade and industry, the huge audit network would have never been required. The tendency of tax-theft is the main cause of the creation of huge audit and anti-evasion network. The tax payers input, thus, can never form the basis of objective and fair assessment of the officers. Rather, the officers should be asked to make the assessment of the trade based on the difficulties and problems being faced by them during the process of tax collection in the liberal and trade friendly approach of the govt. in the time of today.  
4. The trade is always ready to do anything lawful or unlawful to make profits. They are more than ready to adopt any tactics for the same. Their single point programme is to make profit without caring for the fair means or law and rule. So, they will always give negative assessment for our officers. Since our job includes deterrent actions in assessing the tax returns, even the best of job done by our officers may be reported adversely by the trade and industry. 
5. As a policy, 360 degree review based appraisal may be welcomed.  But even under present 2-tier system, a large number of APAR’s are not written and/or reviewed. It can very easily be understood what would happen when reporting and reviews will be required from many sides including the taxpayers. No need to say that it would increase the chances of incomplete APARs manifold.
6. In the questionnaire part, a number of questions are there needing quantitative or documentary support. Unless specifications are brought for these questions, the entire scheme may work even against the most efficient officers.
7. In view of the above, the CBEC should concentrate on providing the best pay packages, career prospects, basic amenities and due facilities to the staffside to create a feeling of job-satisfaction among them instead of allowing the so called tax payers to report and review the APAR’s of the workforce of the tax administration. The feeling of job-satisfaction among workforce of tax administration shall increase the govt. revenue as well as efficiency of tax administration manifold.
            Thanking you,
Yours faithfully,


(RAVI MALIK),

Secretary General. 
 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. Iyer (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. 80/L/16                                                                          Dt. 26.05.16
REMINDER
To,
Sh. Najib Shah,
Chairman, CBEC,
North Block, New Delhi.
Sub: Order dt. 08.12.14 of Hon’ble High Court of Madras in Writ Petition No. 19024 of 2014 & M.P. No. 1 of 2014 filed by Sh. R. Chandrasekaran and order of Hon’ble Supreme Court in SLP No. 896/2015 against W.P. No. 11535/2014.
Sir,
Kindly refer to letter F. No. A-23011/23/2015-Ad.IIA Dt. 26.05.15 of CBEC addressed to the Chief Commissioner of Central Excise Chennai Zone and copy endorsed to the Pr Chief Controller of Accounts, New Delhi as well as various representations including Ref. No. 76/L/15 Dt. 23.06.15 and 134/L/15 Dt. 09.11.15 of the Association requesting for the general implementation of various court orders.
            2. It is submitted with due regards that the legal verdicts are not being implemented in general by the CBEC/Govt. even after being finalized by the various legal courts whether relating to MACP upgradation or stepping-up in the case of ACP/MACP upgradation or time scale or any other issue. The benefit of the verdicts is being granted only to the applicant forcing other similarly situated officers to adopt the legal recourse which wastes the time, resources and money not only of the individuals but also of the Govt. as well as Courts.
            3. The Superintendents, who got time scale after completion of 4 years of service prior to the MACPS coming into existence (i.e., 01.09.08), have been given benefit of time scale without offsetting with the MACP upgradation vide subject-mentioned legal verdicts resulting into the issuance of above mentioned letter F. No. A-23011/23/2015-Ad.IIA Dt. 26.05.15 of CBEC.
            4. The Hon'ble Supreme Court in the judgment dt. 17.10.14 in the Civil Appeal No. 9849 of 2014 in the matter of State of Uttar Pradesh & Ors Vs. Arvind Kumar Srivastava & Ors has held as under: 
            “Normal rule is that when a particular set of employees is given relief by the Court, all other identically situated persons need to be treated alike by extending that benefit. Not doing so would amount to discrimination and would be violative of Article 14 of the Constitution of IndiaThis principle needs to be applied in service matters more emphatically as the service jurisprudence evolved by this Court from time to time postulates that all similarly situated persons should be treated similarly. Therefore, the normal rule would be that merely because other similarly situated persons did not approach the Court earlier, they are not to be treated differently.
            5. In spite of various such decisions of Apex Court and various other courts already brought to the kind knowledge of the administration, the benefit is not being extended to all other similarly situated employees. If any matter on service issue/policy is implemented based on the verdict given by the legal court, the Govt. is bound to give its benefit to all similarly situated employees. No need to say that no Govt. organization/department/ministry is above the courts and it seems contemptuous, if the benefit of the court orders is not given to the similarly situated employees.
            6. As per the discriminatory practice, the benefit of the subject-mentioned legal verdict is not being given to all equally placed officers forcing the concerned officers to go to the legal courts. It will not only increase the unwarranted litigations but is also against the policy of the govt. to minimize the litigations. But it seems that none in the administration side is worried to implement the govt. policy of minimum litigations despite of the dismissal of the SLP of the govt. by the Apex Court on the issue.
7. In view of the above, it is requested that the benefit of the subject-mentioned court order resulting into the letter F. No. A-23011/23/2015-Ad.IIA Dt. 26.05.15 of CBEC may kindly be granted to all similarly situated employees at an early date without forcing them to go for legal recourse. The time scale of the Superintendents, who got time scale after completion of 4 years of service prior to the MACPS coming into existence (i.e., 01.09.08), may kindly not be offset with the MACP upgradation accordingly.
Thanking you,
Yours faithfully,



 (RAVI MALIK),
Secretary General.
Copy with the request for necessary action to:
1) The Revenue Secretary, North Block, New Delhi.
2) The Expenditure Secretary, North Block, New Delhi.
3) The DOPT Secretary, North Block, New Delhi.


(RAVI MALIK)
 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. Iyer (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. 81/R/16                                                                          Dt. 26.05.16
REMINDER
To,
Sh. Najib Shah,
Chairman, CBEC,
North Block, New Delhi.
Sub: Retrospective implementation of the pay scale revision of the Superintendents of Central Excise vs. Superintendents of NCB.
Sir,
            Kindly refer to the earlier representations of the Association made to the administration on the above issue.
2. It is again submitted with due regards that the pay scale of the Superintendents of Narcotics Control Bureau was revised to Rs. 7500-12000/- from Rs. 6500-10500/- w.e.f. 01.01.96 with all consequential benefits vide U.O. No. 169/1/2005-IC dt. 11.04.05 of the Department of Expenditure leading to the issuance of Order F. No. II/2(38)/2004-Estt. dt. 20.04.05 by the Narcotics Control Bureau whereas the pay scale of the Superintendents of Central Excise was revised to Rs. 7500-12000/- from Rs. 6500-10500/- prospectively w.e.f. 21.04.04, i.e., from the date of issuance of the order vide O.M. No. 6/37/98-IC dt. 21.04.04.
            3. It is also worth to submit that the Superintendents of Narcotics Control Bureau were granted the retrospective benefit despite of the fact that their pay scales were revised even after the revision of pay scales of Superintendents of Central Excise. The Association has been continuously raising the demand for implementing the revised pay scale with retrospective effect instead of 21.04.2004 since very beginning but nothing has been done till date. It is further submitted that the Superintendents in Narcotics Control Bureau were also granted the non-functional time scale on completion of 4 years of service based on the precedent of the grant of the same to the Superintendents of Central Excise.  
4. There exists an established parity and relativity between the Superintendents of NCB and Superintendents of Central Excise as the nature of duties, mode of recruitment, functions and responsibilities of these posts are the same. The Superintendents of Central Excise are also working as Superintendents in NCB since the creation of NCB. The NCB was also a part of CBEC under the Department of Revenue and remained its part till 18.02.03. The Superintendents of NCB were sharing common seniority with the Superintendents of Central Excise for promotion to the same post of Group ‘A’ (i.e., Asstt. Commissioner) till 18.02.03. The Allocation of Business Rules, 1961 were amended vide Notification No. I/22/1/2003-CAB dt. 18.02.03 [S.O. 193(E)] to include the NCB in the Ministry of Home Affairs. Even after that, NCB is being monitored by the CBEC/Department of Revenue and the Superintendents of Central Excise are till now performing their duties as Superintendents of NCB.
5. The High Power Committee formed by the then Finance Minister also accepted that the Superintendents of Central Excise and the Superintendents of NCB are at par. Further, the Sixth Pay Commission had categorically observed vide Para 7.15.20 of its report that the duties & responsibilities attached to these posts whether in Central Excise or in the Narcotics Control Bureau are similar and recommended for parity of Inspector of the Central Bureau of Narcotics with the Inspector of Central Excise.
            6. Therefore as per the preceding paras, the pay scale of Superintendents of Central Excise should have also been upgraded to Rs. 7500-12000/- w.e.f. 01.01.96 at par with their counterparts in NCB.
            7. Thus, the denial of retrospective revision of pay scale to the Central Excise Superintendents is not correct as the grave anomaly has arisen on account of the different dates of revision prescribed by the Department of Expenditure for different categories of employees. If the pay scales of the counterparts of NCB were revised w.e.f. 01.01.96 by the Department of Expenditure, the prospective revision of pay scale from 21.04.04 for the Superintendents of Central Excise is gross injustice to them.
8. In view of the above, it is very much requested to give the retrospective effect to the enhanced pay scale of the Central Excise Superintendents as granted to their analogous counterparts in NCB.
            Thanking you,
Yours faithfully,



(RAVI MALIK),
Secretary General.
Copy with the request for necessary action to:
1) The Revenue Secretary, North Block, New Delhi.
2) The Expenditure Secretary, North Block, New Delhi.
3) The DOPT Secretary, North Block, New Delhi.




(RAVI MALIK)