" 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.

Friday, 9 November 2018

NFU


ALL INDIA ASSOCIATION OF CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
President:                                          Address for communication:                                       Secretary General:
A. Venkatesh                             240, Razapur, Ghaziabad-201001 (U.P.)                                              Ravi Malik
Mob.7780255361       mail Id:ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in      Mob.9868816290
Vice Presidents: Apurba Roy, P. C. Jha (East); A. K. Meena, Somnath Chakrabarty (west); Ashish Vajpayee, Ravi Joshi (North); B. Pavan K. Reddy, M. Jegannathan (South); K.V. Sriniwas, T. J. Manojuman (Central) Joint Secretaries: Ajay Kumar, R. N. Mahapatra (East); B. S. Meena, Sanjeev Sahai (West); Harpal Singh, Sanjay Srivastava (North); M. Nagraju, P. Sravan Kumar (South); Anand Kishore, Ashutosh Nivsarkar (Central)
Office Secretary: C. S. Sharma T reasuer: N. R. Manda Organising Secretary: Soumen Bhattachariya
(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. 284/AIB/N/18                                                                          Dt. 09.11.18
To, 
The Finance Secretary,
North Block, New Delhi.
Sub: Batch to batch Non Functional Financial Upgradation (NFU) to our officers to grant financial parity with the best placed counterparts.
Sir,
Kindly refer to earlier various requests of the Association made to the administration on the issue.
            2. With due regards, it is to submit that the concept of NFU was started for the Section Officers of CSS (counterparts of Central Excise/SGST Superintendents) in Group “B’ category in the form of time scale after completion of 4 years service being already existed for Group ‘A’ officers. This was started for the Section Officers of CSS in their cadre restructuring in 2003 with retrospective effect from 01.01.96 granting Group ‘A’ scale of Rs. 8,000-13,500/- to them after completion of 4 years of service without any recommendations of the pay commission. However, such time scale/NFU was also granted to many other categories of Group ‘B’ officers after the implementation of VIth CPC report to undone the disparity in comparison of the Group ‘B’ officers of CSS. It was, however, granted in Group ‘A’ scale to some and in Group ‘B’ scale to others including the Central Excise/SGST Superintendents establishing a clear disparity.
            3. All organised group ‘A’ officers recruited with IAS,  the best placed group ‘A’ service, in the same pay scale through common entry were again granted financial parity with  the counterparts of IAS in the form of non-functional financial up-gradation (NFU) vide DOPT OM No. AB.14017/64/2008-Estt.(RR) Dt. 24.04.09 to compensate lack of promotions as compared to IAS after the implementation of the VIth CPC report. This scheme was introduced for group ‘A’ officers to compensate financial loss in comparison to the counterparts of IAS. Particularly keeping in view the extraordinarily acute stagnation of Central Excise Superintendents & Inspectors, a proposal for non-functional financial up-gradation to grant them financial parity with the counterparts of CSS was approved and recommended to DOPT by the CBIC. But DOPT without going into the merits returned the same simply saying that NFU is applicable only for Group ‘A’ organized service.
4. The most of the Central Excise/CGST Superintendents are retiring with single promotion on a PB2 post in a career of 35-40 years after being recruited as Inspector (whether DR or by promotion) whereas their common entry counterparts of Customs, CBDT, CSS etc. are easily being promoted to PB4 (Level-13 & above) levels with 5-6 promotions. Central Excise Superintendents/CGST are also forced to work under their extreme juniors of Customs (Examiners) belonging to one & same cadre of Inspector and recruited through one & same process under one & same organization of CBIC in one & same department of Revenue of one & same Ministry of Finance with one & same administrative hierarchy. Examiner of 1984 has already become Addl. Commissioner (GP-Rs. 8700/- in PB4/Level-13) years ago after getting 5 promotions whereas the Central Excise Inspector of 1984 is yet to get IInd promotion to JTS post of Asstt. Commissioner (GP-Rs. 5400/- in PB3/Level-10). Their counterparts of CSS including Rajya Sabha Secretariat and CBDT are already reaching the level of Joint Secretary and Commissioner respectively in the GP of Rs. 10000/- in PB4 (Level-14). We have nothing against these counterparts and wish them to get even more promotions but also request for same benefit for us. We may kindly be granted at least financial parity with them as the Central Excise/CGST Superintendents are getting salary even less than the pension of above counterparts.
5. As far as the group ‘B’ officers are concerned, the CSS officers are the best placed group ‘B’ officers of Govt. of India like IAS in group ‘A’. The group ‘B’ officers at the level of Inspector of Central Excise and the Assistant of CSS are recruited in a common scale of pay through common entry examination conducted by SSC in Group-B (Non Gazetted) cadre. The officers recruited as Assistant (Group-B, Non Gazetted, Level-7) in the Ministries get the benefit of promotions upto the Joint Secretary level, i.e., i) SO with GP of Rs. 4800/- (Level-8)  and  Rs. 5400/-  in  PB3  (Level-10)  after  4  years  of  service, ii) US (Grade-I) with GP of Rs.6600/- (Level-11), iii) DS with GP of Rs. 7600/- (Level-12), iv) Director with GP of Rs. 8700/- (Level-13) and JS with GP of Rs. 10000/- (Level-14). However, the majority of the Inspectors of Central Excise in CBIC recruited as Group-B (Non Gazetted) through the same All India competitive examination gets only one promotion in 35/40 years of service career.
6. The Assistants/Section Officers are working in the headquarters offices on policy making seats whereas the Inspectors/Superintendents of Central Excise/CGST are working on more important seats of revenue collection in the field formations. Despite of working on more important seats, the Inspectors/Superintendents of Central Excise/CGST are not treated at par with the counterparts of CSS at least in financial matters. These 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. As already submitted, even the pension of CSS counterparts is more than the salary of the officers recruited as Inspector of Central Excise.
7. 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 officers joining the job as Inspector/Superintendent of Central Excise who are not only looking after the work relating to the 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 and also CGST & IGST. Needless to submit that they are already earning the maximum portion of the govt. revenues always far ahead even of the revised revenue targets with the efficient, committed & effective efforts despite of their total demoralisation, disappointment and job-dissatisfaction in r/o pay & perks, career prospects and working conditions.
8. 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 the Govt. During this course, they have been facing every threat including life of them as well as their families by the hard core criminals, dreaded smugglers and white collared criminals alongwith tremendous administrative pressures. Thus, the officers recruited as the Inspector of Central Excise deserve a far better treatment in every aspect including pay, perks and career prospects. The grant of the non-functional financial upgradation on batch to batch basis with the common entry counterparts of CSS may be a solace for these hard working Central Excise/CGST officers.
9. As far as the importance of the work responsibilities is concerned, the Superintendents are discharging all functions relating to assessment, investigation & intelligence, issuance of Show Cause Notices with the responsibility of 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 and also under GST.  The statements tendered before the Central Excise/CGST 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. Not only it, the Adjudication Orders are also being prepared by them for the Commissioner level officers. No such responsibilities have been conferred to the CSS officers or any other counterparts of Central Excise Superintendents/Inspectors. It is also important to mention that the judicial officers are not only being highly paid with extra perks but also treated in a far better way in the matter of career prospects in our country barring Central Excise/CGST Superintendents.
10. New higher responsibilities of judicial nature were conferred upon Central Excise Superintendents vide Circular No.  922/12/ 2010-CX issued vide F. No. 208/2/2009-CX-6 Dt. 18.05.10 and 130/12/2010–ST issued vide F. No. 137/68/2010-CX. 4 Dt. 20.05.10. Their responsibilities were further increased ten times by enhancing the adjudication limit to Rs. 10 lac vide circular No. 1049/37/2016-CX issued vide F. No. 267/40/2016-CX.8 Dt. 29.09.16 of CBEC. Their adjudication responsibilities have again been enhanced to the tune of Rs. 20 lac vide Circular No. 31/05/2018-GST issued vide F.No. 349/75/2017-GST Dt. 09.02.18 of GST Policy Wing of CBIC.
11. Though the Central Excise/CGST Superintendents are performing more responsible work functions as compared to other common entry counterparts, yet they are facing the worst career prospects instead of getting 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, Service Tax, CGST & IGST. In the actual terms, they are the ‘backbone of the government’ on account of being responsible for the finance of the government. But very unfortunately, they are being totally ignored in every matter.
12. The parity is the basic concept of our Constitution and the parity in promotions is required to be maintained amongst the similarly placed employees but the Government of India has not initiated any action to maintain parity in promotions as well as pay packages amongst the Group ‘B’ officers. The group ‘A’ officers have already been granted financial parity by the Government of India by the grant of non-functional financial upgradation at par with the counterparts of IAS. Like it, 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 in general and Central Excise/CGST Superintendents/Inspectors in particular to bring them at par at least financially with the best placed group ‘B’ counterparts like CSS etc.  
13. No need to submit that the VIth as well as VIIth CPC have already recommended to bring parity between the officers of headquarters offices and field offices keeping in view the utmost importance of the work being done by the field officers.
14. The matter was also recommended to 7th CPC by the CBIC as advised by the Department of Expenditure but the CPC kept silence on it without giving any finding. After the publication of 7th CPC report, the matter was again recommended by CBIC vide OM F. No.A-26017/154//2015-Ad.IIA Dt. 22.02.16 but no action till date. Balesh Kumar committee formed by the CBIC on the issue of stagnation has again recommended the said NFU for our officers. It is also worth to mention that the cabinet also recommended to bring an independent scheme in addition to the cadre restructuring around 5 years ago for removal of the stagnation being faced by our officers but again nothing done till date.    
15. It is also worth to mention that the MACP Scheme has also been proved harmful for our officers as they are getting under it after 30 years of service what they were getting under ACP Scheme after 24 years. They were able to get the Grade Pay of 5400/- in PB3 (Level-10) after 24 years of service under ACP Scheme which they are now getting after 30 years of service under MACP Scheme.
16. As far as the non-functional time scale after completion of 4 years of service is concerned, the same has been granted to our officers merely in PB2 (Level-9) whereas it has been granted to the counterparts of CSS, MPA, MEA, DANICS, DANIPS, Railway Board, CSSS, AFHQ, Rajya Sabha Secretariat etc. in PB3 (Level-10) placing our officers one level below other counterparts in financial matters.
17. It is discriminatory and violation of Art. 14 & 16 of Constitution to give benefit of a scheme only to a particular category of employees, i.e., Group ‘A’ employees who are already in particular getting higher salary benefits, higher promotions and every higher facility/amenity in comparison to other categories of the employees. Therefore, it is very necessary to place all the employees belonging at least to a particular category (Group ‘B’ or ‘C’) at financial parity giving them natural justice in the form of Non-Functional Financial Upgradation as done in the case of the officers belonging to the Group ‘A’ category.
18. In the meeting of 14.01.16 under the Chair of the Member (P&V) of CBIC with the Association, it was said by the authorities that the matter would be examined again for possible reference to DOPT but nothing has been done till date.
19. In the meeting of 07.10.16 under the Chair of the Joint Secretary (Admn-EC) of CBIC with the Association, it was said by the authorities that the matter was recommended to the High Powered Committee of Secretaries but has not been considered.
20. In the meeting of 18.08.17 under the Chair of the Member (Admn) of CBIC with the Association, the matter was again recorded/minuted and action was mentioned to DGHRD/AD. II/IIA/IIIA/IVA for all points but nothing has been done till date.
21. The matter was also placed on PG portal but it was disposed-off on 25.05.18 in formal manner without any redressal.
22. It is also worth to submit that the pay scale of the Assistants of CSS was enhanced from Rs. 1400-2660/- to Rs. 1640-2900/- based on the precedent of Central Excise Inspector considering both posts at par and analogous. So, it is gross injustice to the officers joining the job as Central Excise/CGST Inspector not to place them financially at par throughout the career with the officers joining the job as Assistant of CSS.
23. Keeping in view the above and also the ensuing cadre restructuring in CBIC, it is requested to consider the matter sympathetically to grant non-functional financial up-gradation (NFU) to the officers joining as Central Excise/CGST Superintendents/Inspectors at par with the best placed Group ‘B’ counterparts of CSS etc. to grant them at least financial parity on account of the lack of promotions for the sake of justice. No need to say that this would boost their morale multifold resulting further into multifold efficiency in tax administration and multifold increase in revenue collection.
Thanking you,
Yours sincerely,
                                                                                         
(RAVI MALIK),
Secretary General.
Coy with the request for necessary action to:
1) The Secretary, Department of Expenditure, North Block, New Delhi.
2) The Secretary, DOPT, North Block, New Delhi.