In Prabir Banerjee v. UOI, 2007(8) SCC 793, transfer prohibited for transfer from one Central Excise Zone to another Central Excise Zone. The court held that it is no doubt true that transfer is an incident of service in all India service under the central service rules, but in absence of any direct rule relating to transfer between the two Commissionerates, the field may covered by the administrative instructions.