" 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, 21 December 2013

CR-2013.

To,
All Members of  AIACEGEO
 Comrades,
  This is in furtherance to  my appeal  dated 20-12-2013 and is aimed to inform  all members  mainly on the Cadre Restructuring front. Members will appreciate that the time available during the  last six months  was utilized  by AIB for  as to how the CR of CBEC is to be approved before declaration of general election.of 2014. Today, we are very happy that due to ongoing tireless efforts by the AIB of our Association,the much awiated notification on CR has already been issued by CBEC on 18.12.2013.
(I have already made an appeal to all of you by stating that --
After issue of notification on 18.12.2013 for implementation CR by CBEC many members have congratulated us stating that increase of 3107 nos. of Gr-A post during the ensuing CR is an achievement of AIACEGEO simultaneously many members have sent SMS and mails stating that “the giving of 2118 posts of Assistant Commissioners for a limited period without any benefit to the Cadre as a whole is like giving them (2118 persons) wings as given by nature to ants for their enjoyment of last flight before death" & “CR- what we got- Babaji ka thullu” ( as said in comedy nights wd Kapil) etc etc. Mainly many members have objected to para 4 of FNO. A.11019/08/2013-AdIV dated 18.12.2013 which provides that 2118 temporary Assistant Commissioner posts have been created for 5 years, and these posts will be filled up on promotion from the feeder grades specified in the relevant Recruitment Rules and the promotions against these vacancies shall not entail further promotion to any level beyond Junior Time Scale (JTS)”.
In this connection, we have already clarified that once a post is created whether temporary or permanent, it is not possible to abolish the same without conducting CR. Ministry of Finance OM No. A-11019/6/76-EGI dated 24.3.1976 inter alia provides that Administrative Departments may, if they are satisfied that the temporary posts are required for work of a permanent nature, convert with the approval of the respective internal FA, 90% of such posts in to permanent ones, provided they have been in existence for a continuous period of not less than 3 years. Ministry of Finance No. F.1 (a) E.II(A) 74 GID, below schedule III, DFP Rules, 1978 provides that an authority competent to create a post shall be competent to continue the temporary posts beyond the specified period. Hence these temporary posts can be converted to either permanent after 3 years or continue for a further period after 5 years. According to me it is better if these will continue temporary further, because there is no provision of direct recruitment for temporary posts. As regards , the stipulation that the provision against the temporary vacancies shall not entail further promotions to any level beyond JTS, we have already clarified that the same is clearly a violation of CAT, Chennai Bench order to the effect that on completion of 4 years in JTS one is entitled to get promotion to STS automatically ( CBEC has accepted and implemented the said CAT order). No executive order can be issued contradictory to any judicial decision , hence these stipulation will be overlooked and further promotions to STS posts will be allowed to the persons who will hold such temporary JTS posts if otherwise eligible for promotion. 
Now a question may arise as to why these temporary posts have been created?. In this connection, I would like to clarify that CBEC has initially recommended for creation of more than 4000 Gr-A posts and Department of Expenditure has also accepted the same but DOPT has mainly objected the CR of CBEC on the grounds that (i) more than 33.3% Gr-A posts can not be created in course of CR and (ii) as per the decision of Apex Court 50% newly created posts must be provided to direct recruitees. The DOPT has also raised such objection against the CR of CBDT also. As regards the CR of CBDT , it has been approved for 1489 nos. of Gr-A posts( 33.3% of 4192 of existing posts plus LR posts) . There is a provision of implementation of CR of CBDT in phase manner during five years and each and every year promotions will be allowed for 150 posts and also direct recruitment will be made for 150 posts. As per this restriction only 586 nos. Gr-A post were created for CBEC during the last CR of CBEC. Though there is no provision of direct recruitment in last CR but this time DOPT has compelled CBEC & CBDT to make a provision for direct recruitment. Considering both the issues DOPT suggested for creation of 989 Gr-A posts for CBEC( 33.3% of 2485 of existing posts plus 10 % of 1550) during the present CR. 
Friends , against the approval of CR of CBDT, both Associations of Income Tax Department , ITGOA & ITEF have started agitations and tried to influence FM through MPs but they could not add a single post with the approved posts. Like ITGOA, the All India Audit & Accounts Officers Association is also a very strong Association, but in their department the sanctioned strength of S AOs is near about 5000 nos and sanctioned strength of JTS posts is 900 and only 33.3% of JTS posts are reserved for promotion and there is also a age restriction of 53 years. However, through your co operation , we started agitation for approval of more nos. of Gr-A posts and tried to influence the FM and Chairperson etc. Due to our sincere efforts a formula was created by Expenditure for creation of temporary posts and finally it has been approved. The use of words that “ the posts are for 5 years and no further promotion etc. etc “ are only procedural and I assured you that these temporary posts will not be abolished after 5 years and all persons who are to be promoted to such temporary posts will also be promoted further if eligible.
Friends we know our stagnation issue including the issues of regional disparity and intra cadre disparity can not be removed unless a flexible promotional scheme is being introduced in our cadre. Our Secretary General has already informed that “The issue of stagnation in the cadre of Superintendent was discussed in the meeting of the group of ministers (GOM) on 17.12.2013 independent of cadre restructuring. It was referred to the GOM by the Administrative Reforms Commission on the basis of representations submitted by AIACEGEO for creation of a separate service and removal of stagnation and parity with base cadres and preparation of all India base cadres seniority lists. 2ndly as per the recommendations of the Cadre Review Committee/ Committee of Secretaries, CBEC is also on the job to prepare some scheme for group B officers independent of cadre restructuring. Let's see the result and be well prepared to follow the step/steps to be taken by the Association, if scheme is contrary to our interest. No need to say that our aim is to get all of our officers entered into PB4 and a good number of them into even higher levels. If it is possible for other counterparts of ours, there should be no problem to happen it for us too”. 
Therefore only I can appeal to all of you that please be united to achieve our ultimate goals for removal of stagnation.)

Despite such appeal ,now few friends have raised the following issues:
1.      Notification dated 18.12.2013  says that the officer in the 2118 posts (temporary) will not be eligible for further promotions .... then what happens when some permanent vacancies do not arise after 5 years ?  whether   after 5 years will the temporary Assistant commissioner  reverted to superintendent.?
2.  If any austerity measure will be imposed by D/O Expenditure, then it will be very difficult  for continuance of such temporary posts   after 5 years.
In this connection I would like to clarify that  any reversion  from a higher post to a lower post is amount to a punishment  under  conduct rules.No one can be punished without any offence. Further  if temporary ACs would   be reverted   then the strength of Superintendent would  be  increased without any sanction.Hence reversion is not at  all possible. Further the austerity measure is not applicable  for  conversation of temporary posts to permanent after 3 years or continuance of adhoc status after 5 years because no expenditure is involved on both the issues.  Therefore the following circulars of Ministry of Finance are very important for Continuance of temporary posts  or conversion of temporary posts into permanent ones.
GI.MF.OM NO.A-11019/6/76-EGI dated 24.03.76 intealia provides  that Administrative Departments may,if they are satisfied that the temporary posts are required for work of a permanent nature, convert  with the approval respective Internal FA, 90% of such posts in to permanent ones provided they have been in existence for a period of not less than 3 years.GI.MF. FILE NO F.1.(9)E-IIA 74 –GID  below schedule III D.F.P Rules 1978 provides that an authority competent to create a post shall be competent to continue a temporary post  beyond the specified period.
No doubt creation of 3107 nos.of Gr-A posts in course of CR is a very  very big achievement of our Association.Since ,day one, we are pursuing for early approval of the same without any cut as cleared by D/O of Expenditure. We made agitations for the same and met FM, MOS ( R), MOS ( DOPT), Secretary (Revenue), Secretary ( Expenditure), Secretary( DOPT), Cabinet Secretary and Chairperson & Members of CBEC  and several MPs etc and convinced them  that  approval of more nos.of Gr-A posts is highly required on  the basis of functional necessity as well as slight removal of stagnation. Finally Cabinet approved the CR on 5.12.13 & CBEC issued notification on 18.12.2013 for implementation of CR  vide F. No. 11019/08/2013-Ad.IV dated 18.12.2013.  However  there is an  ADVERSE IMPACT OF CADRE RESTRUCTURING–2013 OF CENTRAL EXCISE , SERVICE TAX AND CUSTOMS   DEPARTMENT ON REVENUE COLLECTIONS . In the Cadre Restructuring (CR) - 2013 (notified on 18.12-2013), 489 supervisory posts ( Principal CC  to JC) have been created whereas 500  posts (regular ) have been created at the cutting edge level i.e. DC/AC. The consequential vacancies at the level of AC  ( regular) will be 989  ( 489 + 500), which is proposed to be filled-up  @ 50% by  promotion and 50% by Direct Recruitment in accordance with the RRs. In effect, majority of these posts are going to remain unfilled for next three to  seven years. Particularly, in F.Y.s 2013-14 and 2014-15, a total of only 484 vacancies are likely to be filled by way of promotions as the corresponding 485 DR vacancies  will actually be available only within 7 years as recruitment process of UPSC cannot commence before Feb, 2015 . Further, as on date there are around 250 vacant posts of AC on direct quota . For effective cadre management and as per  UPSC norms the ideal DR quota shall be around 150 per year and UPSC will not be inclined to recruit more. Accordingly,  a good nos.of  AC posts  are remain  vacant for next 7 years.  Further, as per DOPT OM No. No. I-11011/1/2009-CRD dated 14-12-210 “The Cadre Controlling Authorities are, however, advised not to resort to any bulk recruitment as it would create a bulge in the structure  leading to stagnation at later stage. This may be kept in view while projecting  recruitment planning.” It is surprising to note that as to how CBEC  lost sight of  such important advice of DOPT.  . Keeping a large number of posts vacant, in the grade of AC  for a period  of 7  years is bound to adversely affect the revenue collections and  result in tardy Tax Payer Service.   Besides, it will create a real bottleneck directly affecting promotion prospects of  Gr-B Gazetted officers of Central Excise and Customs Department,  , the  feeder cadres  for AC.  Stagnation level in the grade of  Superintendent of Central Excise  is presently  nearly  20  years. It will be increased to 24 years in the coming years and will be resulted that many Superintendents will retire without joining in Gr-A. . Thus, the present scheme of filling-up 989 posts of AC  in the ratio of 50% by Promotion and 50% by Direct  Recruitment, will have demoralising effect on more than 90% officers at the cutting edge level (Gr-B Gazetted). If such large number of posts at cutting edge level are kept vacant, it is anybody’s guess as to how the promised growth in revenue collections in the coming years will be achieved. We are sure that these intricacies would not have been duly highlighted in the proposals submitted  by the CBEC.  Here it is pertinent to mention that Cadre Restructuring is for those who are  already in service & not for those who are in  college and likely to join service in future i.e. 5/10 years. In Cadre Restructuring -  2002  it is inter alia clearly mentioned in the cabinet note that “it is alignment with the policy of Govt. which lays down the objective of cadre review as the achievement of congruence between functional needs of the department and legitimate aspirations of the staff. Accordingly, cabinet approved the CR during 2002 for filling up of vacancies of all newly created posts by promotion and not through recruitment from open market. Cabinet approved for  a one-time relaxation  to the recruitment rules ,therefore  all vacancies at all levels, arising as a consequence of  the  restructuring, were filled by promotion from the feeder cadres . Therefore now it is required to allow 100% promotions in the ensuing CR to all feeder categories in the JTS as well as chain vacancies in JTS arising due to promotions against additional posts created at higher levels and it must be in one go, as is proposed to be done in  in the CR-2002.
Further the promotional prospects of  Superintendents of Central Excise  were  adversely affected due to the   fixation of 6.1.2 ratio in old RRs as per the verdict of Apex Court.  The Apex Court pronounced such decisions  in W(C) No 306/88 without any judicial determination and by virtue of  such decisions  one of the feeder categories namely Appraisers of Customs got undue benefits in promotions  since 1988 to 2011.Though by virtue of Apex Court decisions dated 03.08.11 the ratio has been revised to 13.2.1 , however Board  declined to make regularisation of all adhoc promotions pending in the grade of AC since 1997 in revised ratio despite the verdict of Apex court on dated 03.08.11. By virtue of such undue benefit ,while the Appraisers  of 2002 batch are  promoted to the post of AC, the Superintendents of 1993 batch are still Superintendents. Mainly the temporary posts have been created for removal of stagnation in the grade of Superintendent of Central Excise as per our continuance demand , agitation and representation , hence all such temporary posts are required to be filled up  from the cadres of Superintendents only duly amending the RRs and not a single post should be provided to the grade of Appraiser for promotion .
Since the ratio for promotions as per RRs is required to be revised on the basis of cadre strength of feeder categories, therefore the IRS (C & CE) Recruitment Rules 2012 is  also required to be amended immediately.
. Last but not the least it is surprising to note that as to how CBEC  lost sight  to  recommend for removal of  itra cadre ( including inter cadre) disparity in   promotions as existed in our cadres. 
 At this hour of crisis, need of the hour is to remain united. Dear Comrades – the real struggle starts now for success therefore, please be united & always be ready to extend your cooperation immediately on call of the Association.
LONG LIVE AIACEGEO ; LONG LIVE OUR UNITY .  
 Yours comradely,
 LOKANATH MISHRA,

PRESIDENT /AIACEGEO.