" 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.

Sunday, 8 June 2014

DRAFT ON III PART TO VII PART TO BE SUBMITTED BEFORE 7TH CPC,IF APPROVED.

                               
                                             PART-III.

APPEAL FOR REMOVAL OF ACUTE STAGNATION AS EXISTED IN THE CADRE OF SUPERINTENDENT OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX.
The causation of frustration of any cadre is any organization is due to stagnation. The cadre of Superintendent of Central Excise is a totally stagnated cadre. Superintendents of Central Excise almost ninety nine percent of total cadre strength are retiring in the same cadre without getting promotion to Gr-A. Those are joining in Inspector cadre which is a Gr-B cadre are retiring in the grade of Superintendent , which is also a Gr-B cadre. The Acute stagnation is existed in this cadre due to following basic reasons.
(a)  The Cadre review exercise have not been conducted periodically in every five years in CBEC in accordance with IV CPC & V CPC recommendations and DOPT OM No. 2/1/87-PP dated 23.11.1987.
(b)           Fair, just and equitable shares have not been provided to Central Excise side for promotion to Gr-A on the basis of Cadre strength.
(c)              Framing of faulty Recruitment Rules by CBEC.
(d)           There is no scheme of In-situ promotional/Time bound promotion/Flexible complimenting  scheme/Fast track promotional etc for the cadre of Supdt. Central Excise.
(e)           The ACP/MACP beneficiaries have not been provided with higher responsibilities/duties and designation etc.
(f)               Inter cadre and intra cadre disparity in promotions.
(g)             Few Cadre Restructurings were conducted by CBEC which were not on the basis of functional cum structural considerations with due regard to the duties and need to promote efficiency in the organisation/department  and  also not in accordance with the guidelines prescribed by DOPT.

1.     The 5th Central Pay Commission in its report vide para 66.117 has interalia observed that “the activities of the CBEC are covered under the Non-Plan Budget of the Department of Revenue, which has reportedly caused a situation where legitimate needs for expansion of the department are not taken care of. It has been demanded in this context that a relationship between revenue collected and expenditure on revenue services should be established so that need for additional staff for the department is properly taken care of. We have considered this demand and feel that augmentation of the manpower resources of the department should be strictly determined only on functional considerations and there can be no nexus between expenditure on establishment and revenue collections.
The Tax Reforms Committee headed by Dr. Raja Chelliah has categorically mentioned in para 10.2 of Page 126 of Interim Report that the Government should recognize the paramount importance of the Revenue Department and should spare no efforts in improving their conditions of service, technical skills and work environment. In para 10.3 interealia it is also mentioned that taking in to account the vital role that the Revenue Department should play in garnering adequate resources for ensuing the security of the country as well as substantial economic growth with social justice, the committee is firmly of the view that the salary scales and Promotional prospects of the officers and staffs in the revenue department should be at least be comparable with the best that Government offers to its employee .
     The 4th Central Pay Commission is its report vide para 23.9 and 23.10 (Chapter 23) has interalia observed that “23.9.- It appears that introduction of Selection grade and grant of one stagnation increment have proved to be temporary palliatives. A Solution of the problems of stagnation and inadequate promotion opportunities should seem to be in a rational cadre structure and long pay scales. It is recognized that promotional opportunities should be available to employees as motivation for them to contribute their best in the discharge of their duties. At the same time, the system of career progression should be consistent with the functional needs and requirements of organization. It may not therefore, be feasible to lay down a rigid formulation as to the number of promotions which an employee should have in his career and the length of service which should qualify for such time bound promotions. Vide DOPT OM No. 2/1/87-PP dt.23.11.87  circulated under MF(DR) F.No.12/217/87-coord dated 21.12.87 (Cir. 317/87) the guidelines for cadre review of Group B, C and D, cadres in the light of the recommendations made by the 4th Central Pay Commission was issued by the Central Govt. In the said circular it is inter alia mentioned that “Periodical Cadre Review is an important part of personal management in the organization. It plays a vital role in the smooth functioning of the cadre and in keeping up the moral of its members. The main thrust of the cadre review should be on manpower projections and recruitment planning on scientific lines aiming at the same time at rationalization of the existing cadre structure with a view to improving the efficiency, moral and effectiveness of the cadre”.
It is also stipulated in the said circular that “the cadre review exercise may be conducted after every five years”.
It is further respectfully submitted that on the basis of 4th Central Pay Commission recommendation for periodical cadre review with a view to ensuring reasonable career progression to the employees and that the same time to ensure operational efficiency through comprehensive manpower planning, most of the Central Government Departments conducted cadre review in the year 1987 where-as, Union Finance Ministry under letter dated 25.7.1989(MF-DR-F.No.A-11013/4/89-Ad.IV) conveyed sanction of the posts in the cadre review of Indian Customs and Central Excise Group A posts and after such sanction, the posts of IC&CES(Gr-A) have been increased from 1278 to 1718 without providing any promotional avenues to Gr-B Gazetted Officers and such Gr-A Posts were not increased proportionally with reference to Gr-B cadre strength.
The Central Government under DOP O.M.No.2/1/87-PP dated 23.11.87 had issued order for periodical Cadre Review of various staff cadres at an interval of 5 years and in accordance with such instructions, it was required on the part of the CBEC to make Cadre Review  at an interval of 5 years in the following block years.
a.               Up to 1986
b.               1987-91
c.                1992-96
d.               1997-2001
e.               2002-2006
f.             2007-2011
g.               2011-2015
The CBEC have not made any Cadre Review in CBEC for the following Block Years 1987-91, 1992-96, 2002-06 & 2007-11.
A proposal of the Customs and Central Excise Department for the up-gradation of 2357 posts of Inspectors of Central Excise/Preventive Officers to those of Superintendents of Central Excise/Superintendent (Prev) Customs had been approved by the Hon’ble Finance Minister in July 1996. This consisted of 1757 posts of Inspector and 600 posts of Preventive Officers. Vide F.No.A-11012/1/96-Ad.IV Dated:18.06.1997 it is interalia mentioned that “while approving the proposal, it was stipulated that the up-gradation shall be carried out in a Phased manner, officers with 17 years of regular service to be promoted in the first instance and within a year who have put in 16 years of regular service to be promoted in the second instance. But proportionally Gr-A posts had not been increased taking into account the increase of Gr-B posts/Span Central etc.
During the year 1998, the CBEC has decided that “the Excise administration in particular relating to Audit, Preventive, Service Tax, Ranges and Certain other areas are required to be urgently re-enforced and re-structured by providing higher level officers with enhanced expertise, different levels as a part of the overall objective of bringing about improvement in the efficiency of the organisation and morale of the employees”.
Accordingly a proposal of Cadre Restructuring submitted by CBEC was accepted by secretary Revenue on 03.11.1998 which interalia provided for (a) up-gradation of 3387 post of Superintendent (b) creation of 236 posts of Senior Superintendents (c) up-gradation of 700 posts of Superintendent of Customs (Preventive) and (d) up-gradation of 350 posts of Appraisers.
In accordance with the above said restructuring proposal it was suggested for up-gradation/creation of 4673 nos of senior level posts. This up-gradation should have been on similar lines of cadre restructuring approved for Income Tax Department to restore parity with this Department.
However, without approving the up-gradation/creation of 4673 nos. of Senior level posts, CBEC reportedly submitted a proposal of Cadre Restructuring which was subsequently approved by the Central Government vide Cabinet Secretariat note no.28/CM/2001(i) dated 16.07.2001 totally ignoring the legitimate claims of  all Superintendents of  Central Excise (Gr-B) as a whole with an intention to provide more benefits to only officials of IC & CES Group-A service in CBEC. This cadre restructuring was not conducted on functional cum structural considerations with due regard to the duties as need to promote efficiency in the organisation/department.
In accordance with the F.No.A-11019/72/99-Ad.IV Dated: 19.07.2001 the sanction strength during 2001 of IC&CES (Gr-A), Group-B Executive and Group-C Executive of CBEC is as under:
Chief Commissioner   : 47
Commissioner             : 290
Addl. Commissioner   : 300
Joint Commissioner    : 276
Deputy Commissioner            : 701
Asst. Commissioner   : 690  
Total Group-A               : 2304
Total Group-B Executive: 12766
Total Group-C Executive: 18053
   The restructuring was done in such a manner that while Group-A direct recruits were promised five pay scales and five promotions after the entry level. The Group-B Executive Officers who entered the service as Group-B officers were registering an increase of 61 percent. However, the promotional avenues from Group-B to Group-A was drastically reduced because only 345(50% if 690) promotional posts were  available for 12766 Group-B executive officers for their 2nd promotion, which works out to merely 2.70%, while the promotional avenues to Group-A officers range from 55% to 125%. For Superintendent, Central Excise Group-B the promotional avenues drastically reduced to 2.4%.
In the Cadre Restructuring - 2013 of CBEC (notified on 18.12-2013), 689 senior level posts ( Principal CC to DC)have been created whereas 300 posts (regular ) have been created at the cutting edge level i.e. Asst.Commissioner. The consequential vacancies at the level of AC ( regular) will be 989 ( 689 + 300), which is proposed to be filled-up @ 50% by promotion and 50% by Direct Recruitment in accordance with the Recruitment Rules. In effect, majority of these posts are going to remain unfilled for next three to 12 years. Particularly, in F.Y.s 2013-14 and 2014-15, only 484 vacancies are likely to be filled by way of promotions as the corresponding 485 DR vacancies will actually be available only within 12 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 and during next 10 years around 1000 nos. of regular posts ( approximately 100 nos. for each and every year)will be lying vacant . 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. Hence approximately 12 years will be required to fill up all such posts ( 250 +485+ 1000 = 1735)by UPSC. Accordingly, a good nos. of AC posts are remain vacant for next 12 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 12 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 demoralizing 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. 5/12 years. In Cadre Restructuring - 2002 it was 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  the CR-2002.All the three Cadre Restructuring have not been conducted by CBEC systematically, on functional –cum- structural considerations with due regard to the duties and responsibilities and need to promote efficiency in the Organisation/department.
2.    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 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 regularization 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 cadre of Superintendent of Central Excise only duly amending the RRs and not a single post should be provided to the grade of Appraiser for promotion . If Appraisers will be allowed to be promoted against the temporary posts in 13.2.1 ratio, then while 2008 batch of Appraisers will be promoted to AC, 2001 batch Superintendents of Central Excise and 2003 batch Superintendents ,Cus(P) will be AC in course of implementation of CR(CBEC)-2013 and these definitely will have demoralizing effect on more than 90% officers at the cutting edge level (Superintendents). 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.  Since 2118 Nos. of pots of Asst. Commissioner has been created for 5 years and there is a provision that the holders of such temporary posts are not eligible for any further promotion, hence  creation of such  temporary posts   will not solve any stagnation problem. On implementation of   CR-2013 of CBEC the sanctioned strength of Gr-B Gazetted posts is 19108 and for these 19108 Gazetted officers only 479 nos. (fifty percent of 949 which is the total sanctioned strength of regular Asst. Commissioner posts ) are available for promotion. Hence 99% of Gr-B Gazetted officers will retire without getting promotion to Gr-A. In accordance with the DOPT guidelines issued on the basis of VI CPC recommendations at least 6000 Nos. of Asst. Commissioner/Deputy Commissioner  regular new  post are required to be created on functional necessity basis, but Govt. created only 500 new posts.

3.    FRAMING OF RECRUITMENT RULES: As per DOPT guidelines on "Recruitment Rules":-
 vide para 3.1.5 -The Recruitment Rules should be reviewed once in 5 years with a view to
effecting such change 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 does not implement such instructions of DOPT. The  Gr-A RRs which was framed during 19987 was revised during 2012.
Framing Rules, Laws including for Service matters is the Policy making function of the Government.   Article 309 of the Constitution of India provides that  Recruitment and conditions of service of persons serving the Union or a State Subject to the provisions of this Constitution, Acts of the appropriate Legislature may regulate the recruitment, and conditions of service of persons appointed, to public services and posts in connection with the affairs of the Union or of any State: Provided that it shall be competent for the President or such person as he may direct in the case of services and posts in connection with the affairs of the Union, and for the Governor of a State or such person as he may direct in the case of services and posts in connection with the affairs of the State, to make rules regulating the recruitment, and the conditions of service of persons appointed, to such services and posts until provision in that behalf is made by or under an Act of the appropriate Legislature under this article, and any rules so made shall have effect subject to the provisions of any such Act.  William Shakespeare had said “ If you have tears, prepare to shed them now.” Now, having been grossly aggrieved after grave suffering for  thousands of  silent, frustrated, depressed and anguished  Superintendents of Central Excise, Customs and Service Tax, we  would like to express the disillusionment, heartburn of such large people due to the malaise prevailing in the  Superintendent of Central Excise, Customs and Service Tax cadre  affecting their morale and work culture. The main cause of this state of deterioration is that in their entire service span of about 35 to 40  years the Superintendents of  Customs, Central Excise and service Tax   are getting just one promotion whereas, other officers like Examining Officers 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 though the Preventive Officers of Customs, Central Excise Inspectors and Examining Officers of Customs having been selected through the same all India combined competitive annual examination on same qualification, merit and option conducted( for the same level Posts under Income tax, Customs and Central Excise etc, Services ) by the selection body i.e. Staff Selection Commission and appointed in the same Deptt./Service to the same level different Posts  by nomenclature only  in the Customs and Central Excise Service on the basis of merit & option, the Preventive Officers of Customs and Central Excise Inspectors (General, Scheduled Castes & Scheduled Tribe) are compelled to work under the said Examining officers of Customs who were (may be) having lower merit or selected through a later examination( upto 15 to 16 years afterwards) conducted by the selection body i.e. Staff Selection Commission. (Promotions are made as mere simple promotions 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 27 years with no tangible results so far due to mala fide (because of the mala fide reasons known to the sufferers) acts of commissions & omissions by the officials sitting in the union of India. Not respecting Rule of Law, Equity, Justice, Dignity & Honour of the President of India and Constitution of India is in reality an act of betrayal and fervidity. Hon'ble Apex court in the case of Radhey Shyam Singh upheld that "Direct Recruitment" made on the basis of "Zonal Examination" taken by SSC is contrary to Fundamental Rights (Art. & 16) and thereby struck down the Zonal Examination System. As per such direction of Honourable Apex Court the examination on all India basis has been started since 1996. Para 10 of the same order wherein Hon'ble Apex Court observed that:- "10. The argument advanced by the learned counsel for the respondents that this process of zone-wise selection is in vogue since 1975 and has stood the test of time cannot be accepted for the simple reason that it was never challenged by anybody and was not subjected to judicial scrutiny at all. If on judicial scrutiny it cannot stand the test of reasonableness and constitutionality it cannot be allowed to continue and has to be struck down......................."  

Unfortunately as per our experience, the top Bureaucracy in the Union of India are not guided and influenced by the Article 51 A – (a) & (h) of the Constitution of India and also have not risen to the call of duty , conscience and loyalty to the Government of India to safeguard and protect the spirit and dignity of the 14 Constitution of India except for once in the year 1999 when the then Director, DOPM (probably in the month of August) had made a self speaking elaborate noting in the file, to the best of our knowledge and information, that it is unfair , unjust and also unconstitutional to have separate Cadres of (a) Inspectors of Central Excise (b) Preventive Officers of Customs &( c) Examining Officers of Customs and also to have separate Cadres of (d) ) Superintendents of Central Excise (e) Superintendents of Customs (P) and ( f) Appraisers of Customs in the same Service & hence Cadres at a,b,c and at d,e,f should be merged as one single Cadre at each such level ( just as in the Income Tax Department ). Subsequently, after his transfer, however, no efforts were made though shown to have been made (with dilatory tactics, pre-planned motive & conclusions) without any tangible, legal, justified results so far as the CBEC is perceived to be working true to the proverb “ You pay your money & you take your choice” as it would be obvious from the factual deposition here under:

Present Hierarchy of Posts: ( Posts for the 3 Cadres in question treated as Level I)

Level (I) Group’B’ – Non Gazzetted :- (i)Inspector (Prev. Off. of Customs),   
        (ii)Inspector(Examining Off. of Customs),
      (iii)Inspector ( of Central Excise) All selected through the same combined Competitive examination conducted by the Staff Selection Commission
Level(II)Group’B’ Gazzetted :- As Superintendent of Customs or Appraiser of Customs or Superintendent of Central Excise on promotion from the posts of (i)Inspector (Prev. Off. of Customs),(ii)Inspector(Examining Off. of Customs),(iii) Inspector ( of Central Excise)

Level(III) Group’A’ Asstt. Commr. of Customs & Central Excise on promotion from the posts of Superintendent of Customs or Appraiser of Customs or Superintendent of Central Excise ( As per their share of Quota in Group’A’)
Level(IV)Group’A’ Deputy Commr. of Customs & Central Excise on promotion from post of Group’A’ Asstt. Commr. Of Customs & Central Excise
Level(V) Group’A’ Joint Commr. of Customs & Central Excise on promotion from the post of Group’A’ Deputy Commr. Of Customs & Central Excise.


           It is said that while framing, laws are derived from common sense and logic and while interpreting, laws are arrived from common sense and logic. Any wrong doing by the Bureaucracy and not correcting such wrongs by the Judiciary undermines the Rule of Law, Justice and the Honour & Dignity of the President of India and Constitution of India. The rule in conformity with the Law as well as the law as understood from the  Constitution of India is that any person lower in rank and merit and selected through the same all India combined competitive annual examination conducted on the basis of same qualification, merit and option conducted( for the same level Posts under Income tax, Customs and central Excise etc, Services ) by the selection body i.e. Staff Selection Commission and having been appointed in the same Deptt./Service to the same level different Posts ( by nomenclature only) of the Preventive Officers of Customs, Central Excise Inspectors and Examining Officers of Customs in the Customs and central Excise Service on the basis of merit & option can ever become immediate superior to the other officer higher in rank and merit in the  same all India combined competitive annual examination on same qualification, merit and option conducted( for the same level Posts under Income tax, Customs and central Excise etc, Services ) by the selection body i.e. Staff Selection Commission or selected by the later examination. But the situation in the CBEC is very astounding to move and shake the mind of any sensible person as under:

While the Inspectors of Central Excise of 1975 batch have not yet been promoted to Gr-A , the Preventive Officers of 1984 batch and Examining Officers of  1994 batch have been promoted to Gr-A. It is also so happened, while the Examiners of 1984 batch are at present Joint Commissioner, the 1975 batch Inspectors of Central Excise are still Superintendent by getting just one promotion in 39 years of service. Thus, by the wrong acts of the Union of India, the Superintendents of Central Excise (General, Scheduled Caste and Scheduled Tribe) selected and higher in merit or selected through examinations 19 years earlier are working as immediate juniors to such Examining Officers lower in the merit or selected through  19 years later examinations indicating no respect for the Rule of Law, Justice, Equity and Constitution of India. 


The position of stagnation  in the cadre of Superintendent Central Excise  is so horrible that 99% officers of this cadre are forced to retire after getting  one promotion in the service career of 35-40 years while their common entry counterparts are getting 5/6 promotions attaining  level of equivalent cadre of  Joint Secretary. The most of the group ‘B’ gazetted officers in the Central as well as State governments are promoted to a Senior Time Scale post while Central Excise Superintendents are promoted (if any) merely to a Junior Time Scale post and they are also forced to work under their extreme juniors of Customs belonging to same cadre recruited through same examination in CBEC under same Department of Revenue and same Ministry of Finance. . It is required  that the Recruitment Rules  should  be framed without trifurcating the single cadre at Inspector as well as Superintendent level prescribing the qualifying services as below in consonance of OM No. AB-14017/61/2008-Estt.(RR) dt. 24.03.09 of DOPT which stipulates the promotion of Inspector completing 12, 17 & 20 years of service to the grade of Joint Commissioner, Additional Commissioner & Commissioner respectively. The validity of this OM was also admitted by CBEC during the presentation of cadre restructuring proposal on 18.01.11
(i) 2 years for promotion to a post with a grade pay of Rs. 4,800/- after joining as Inspector.
(ii) 7 years for promotion to a post with a grade pay of Rs. 6,600/- after joining as Inspector (There is no justification of promoting an officer from a grade pay of Rs. 5,400/- to 5,400/-. It is also submit-worthy that the most of the group ‘B’ gazetted officers including CSS are being promoted to a senior group ‘A’ post instead of junior group ‘A’ in Central as well as State governments.).
(iii) 12 years for promotion to a post with a grade pay of Rs. 7,600/- after joining as Inspector.
(iv) 17 years for promotion to a post with a grade pay of Rs. 8,700/- after joining as Inspector.
(v) 20 years for promotion to a post with a grade pay of Rs. 10,000/- after joining as Inspector.
(vi) and so on.
Keeping in view the extraordinarily acute stagnation of the Central Excise executive officers, it is required to  incorporate a  permanent provision in the RR’s at every level framed on the above lines in addition to the above qualifying services to promote (even in-situ or otherwise) the officer automatically to the next higher grade, if his/her stagnation in a grade reaches one & half times of qualifying service.   The  common entry counterparts of the cadre of Superintendent of Central Excise  are easily reaching PB4 levels (Addl. Commissioner/Commissioner & Director/Joint Secretary) getting 5/6 promotions. 1994 Examiners as well as Inspectors of Income Tax have long back entered group ‘A’ and 1997 Assistants have long back entered to senior group ‘A’ while our Inspector of 1975 is still waiting even to enter the junior group ‘A’. 1985 Assistant of Rajya Sabha Secretariat has long back been promoted to the post of Director. This parity is very well possible by framing the RR’s in the manner as requested in the preceding para or by adopting the measures like time bound promotions/scales (grant of time scale to our officers after every 7 years was also recommended by CBEC to 6th CPC .The promotional avenues available to common counter parts of other departments vis- a -vis Inspector  of Central Excise are furnished below:
PROMOTIONAL AVENUES OF INSPECTOR OF CENTRAL EXCISE

(1) Inspector
(2) Superintendent
(3) Asstt. Commissioner-JTS (only around 1%)
{ONLY ONE PROMOTION}


PROMOTIONAL AVENUES OF EXAMINER OF CUSTOMS

(1) Examiner
(2) Appraiser
(3) Asstt. Commissioner
(4) Deputy Commissioner
(5) Joint Commissioner
(6) Addl. Commissioner
{5 PROMOTIONS}
PROMOTIONAL AVENUES OF INSPECTOR OF INCOME TAX
(1) Inspector
(2) Income Tax Officer
(3) Asstt. Commissioner
(4) Deputy Commissioner
(5) Joint Commissioner
(6) Addl. Commissioner
(7) Commissioner
{6 PROMOTIONS}
PROMOTIONAL AVENUES OF ASSISTANT OF CSS

(1) Assistant
(2) Section Officer
(3) Under Secretary     (STS-equivalent to 2 promotions)
(4) Deputy Secretary
(5) Director
(6) Joint Secretary
{EQUIVALENT TO 6 PROMOTIONS}

PROMOTIONAL AVENUES OF ASSISTANT OF RAJYA SABHA SECRETARIAT

(1) Assistant
(2) Section Officer
(3) Under Secretary     (STS-equivalent to 2 promotions)
(4) Deputy Secretary
(5) Director
(6) Joint Secretary
{EQUIVALENT TO 6 PROMOTIONS}
  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 Deptt. (Superintendent of Central Excise) junior to them by 1 to 1 and  half years  in the Service have been promoted ahead of them. They wanted that Recruitment  Rules should be framed & promotions from the feeder categories should be done on the basis of length of service in the lower cadre.  The Apex Court directed to frame RRs. Accordingly as per direction of Apex Court  Govt. framed  Indian Customs and Central Excise (Gr-A) Recruitment Rules in 1987 based on length of service in the feeder cadres ( i.e. to allow promotions to the post of AC a common seniority list  was required to be prepared  amongst the three feeder categories based on length of service ). This was challenged by  then AIFCEGEO ( now AIACEGEO) & then AIFCEEO( and now AICEIA)in SC jointly  under WP No 306/1988. While the matter was pending in SC for decision ,the  CBEC  made a deceptive proposal  dt. 08 -10-1988   in total disregard of the facts & distributed the Posts within the Customs and Central Excise Service  on the basis of the  Custom Service Posts and Central Excise Service Posts in entry level in group A of Asstt. Commr.of Customs and Central Excise. Whereas, the fact is that the Customs Service  Group A and Central Excise Service Group A were merged from 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 had accepted such proposal of CBEC and directed for 6.1.2 ratio for promotion to Gr-A and accordingly the Gr-A RRs was amended during 1998.
  The Superintendents Customs ( Preventive)  filed OA in CAT Bombay  and vide  O.A. 489/1999 ,the  CAT   directed  in July 2001 to consider the grievances of the Supdt, of Customs. Against such decision of CAT, Appraisers of Customs filed Appeal before High Court of  Bombay  and Bombay High Court  sated that  CAT , Bombay is not having any  jurisdiction in passing orders of July 2001.  Supdt. Of Customs filed an Appeal against the orders of the Hon’ble Bombay High Court before  the Hon’ble Supreme Court of India.   WP No.385/2010  was filed by AIACEGEO (through  Shri Vimal Kumar ) before the Apex Court.  The  Hon’ble Supreme Court of India vide  Writ Petition (Civil) No. 385 of 2010 delivered the following  judgment by consensus :-
“We   have     heard    learned    counsel    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 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  was  notified on 13.9.2012. The prayer of CBEC for amendment of SC order dated 03.08.11 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 un scientifically 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 benefits in getting early promotion than the seniors of other two feeder categories. The Recruitment Rules are required to be framed to grant promotion on the basis of common seniority list of feeder categories.
4.    REGIONAL DISPARITY IN PROMOTIONS.
The post of Superintendents are filled from the Inspectors by promotion on the basis of seniority cum fitness as per vacancy. Due to the stagnation in the cadre of Superintendents, the vacancy mainly arises from superannuation and creation of posts on regional basis. The vacancy arising out in a particular region are filled in from the Inspectors of that particular region. As a result some Inspectors are getting promotion after completion of 10 years of service of a region whereas in another region it takes 20 years and thereby a regional imbalance is existing amongst Inspectors though they were recruited through same examination, having same qualifications and having discharge similar type of duty. Due to the early promotion to the grade of Supdt. in a particular region, the officer becomes pretty senior when his counterpart only gets his promotion as Supdt. in another region. The pretty senior Supdt. due to his service as Supdt. becomes eligible for promotion to Gr. “A”. After getting promotion he joints as Gr.“A” Officer and becomes Controlling Officer of his counterpart and even to his senior Colleague which is a great humiliation of the Officer who was promoted late due to unavailability of vacancy. The Association earnestly prayed to the 4th Pay Commission to remove the stagnation but the said Pay Commission did not recommend about promotional avenues rather left it to the respective department to frame healthy promotional policy. But the Central Board of Excise & Customs did not at all bother to frame any policy regarding promotion.
The Gr. “B” Supdts. posts are all promotional posts from the rank of Inspectors. The Central Board of Excise and Customs for its administrative convenience has allowed to maintain seniority of the Inspectors State-wise whereas seniority of Gr. “B” Supdts. is maintained on All India basis. On account of this dual practice frequently it happens that Inspectors of different Commissionerate belonging to different States may be subjected to great deal disparity in their seniority a few years later than their entry into the department. In all fairness THIS PRACTICE IS IRREGULAR, UNJUST AND ILLEGAL ALSO inasmuch as the staff member of the same cadre passing through the same standard of examination and serving under the same Board of Central Excise & Customs are getting the similar treatment in regard to fixation of their seniority in the entry grade and consequently in the promotional grade also.
Promotion is an incentive to the working personnel. Hence, the policy of promotion should be designed in such a manner so that an officer can expect his progress within a schedule time frame. This principle is absolutely absent in Central Excise deptt. on account of an internecine fallacy of mis-management by the administrators in the APEX BODY OF CUSTOMS & CENTRAL EXCISE. Since inception of this deptt. in thirties a series of unscientific, irregular and unjustly mismanagement like amalgamated service in the Gr. “A” level and bifurcated service in the Gr. “B” “C” and “D” category since 1959. In spite of the facts that “Customs” and “Central Excise” services having LITTLE SIMILARITY IN CERTAIN RESPECT BUT HAVING EXPLICIT DISSIMILARITIES in recruitment, service condition, method and procedures of tax collection etc. had been kept under the same board for years together. The board being always under the dominance of Customs – biased bosses, the Central deptt. has always been neglected in planning both in text pattern and man-management and manifested a dismal result in all respect. Merger of Gr-“A” services has shut down the progress of Central Excise employees. A large number of Supdt. of Central Excise are to work in their own department under the control of Customs officers who are promoted and posted as Assistant Collectors in Central Excise department . These officers drawn from Customs department TO SUPERVISE THE WORK OF SUPERINTENDENTS OF CENTRAL EXCISE who by the time with 25 years experience at credit are yet Gr. “B” Supdts. of Central Excise department.
In order to introduce a systematic and scientific policy of promotion both for the Gr. “A” and “B” Executive Officers, the promotional scope for them is only possible by increasing number of Gr. “A” posts. Secondly, out of the total sanction of Gr “A” posts, 50% is going to the direct recruit Gr. “A” Officers. The rest 50% is again being shared by the Customs(Sea) Officers. Hence, the scope for promotion of Gr “B” officers to Gr “A” has become miserably narrowed. To keep parity with the scientific management, the ratios between the Gr. “A”, “B” and “C” should be meticulously fixed up, otherwise to ease stagnation in one cadre may be futile by creating stagnation in the next higher promotional cadre. This ration can be fixed by increasing more post in Gr. “A” entry cadre by reducing percentage of direct recruitment from 50% to 25% and also by reservation of percentage quota in all the Gr. “A” cadre from Assistant Commissioner  to Principal Chief Commissioner.  


6.    BASE CADRE PARITY/SENIORITY.
Great framers of the Constitution of India while framing the Article 309 were under a wrong impression & expected that the top Bureaucrats in free India would be unlike the Colonial Bureaucrats but unfortunately , the attitude of the Bureaucrats, in general, has not changed even now. Instead of showing due respect to the Rule of Law & Justice and also instead of being loyal and faithful to the President of India and the Constitution of India, they act in an awfully irresponsibly manner and unbecoming attitude of the Union of India.
Therefore, this desperate attempt being made now to approach the Hon’ble 7th CPC to provide justice as per Rule of Law and the Constitution of India. Besides the issue highlighted above, there are other aspects to be looked into like discrimination in the prospects of promotions to officers joining at different levels in the Service Hierarchy that the Bureaucrats take away all the benefits for themselves depriving other lower Cadres of their legitimate rights and interests and Social status. In a Democracy, the legislature works with the commitment and motive “Maximum good of maximum People”. But Indian Bureaucrats work with the motive “all the good for self, self ego & power”. Therefore, it is all the more necessary and important that the legislature should act to restore and protect the Rule of Law, Justice and the Honour & Dignity of the President of India and Constitution of India.

There appears to be no sincere effort by the Union of India and the CBEC(Central Board of Excise & Customs) so far to eliminate disparities in promotion and give employees of all the feeder grades of Group B officers, an equal opportunity for promotion to the Group A level as per the Constitution of India. With a sincere approach, the issue would have been settled over thirteen to fourteen years ago but for the irresponsible behaviour of the CBEC having no concern for the honour and dignity of the Constitution of India nor for the President of India. The CBEC officials instead shamefully fulfilled their selfish and personal interests. In Jurisprudence it is said “Justified law is derived from Common sense and lawful justice can be arrived from common sense.” As such, by sincere efforts and application of mind with unbiased approach it would be very easy to find a justified, lawful and Constitutional solution to the unreasonably created and unreasonably long pending issue. One should discard the approach like the dog to be faithful to someone who feeds the bone. Without prejudice, bias and favour, it is to submit:-

The Preventive Officers of Customs, Examining Officers of Customs and Inspectors of Central Excise are selected and appointed on the basis of merit and option in the Combined Competitive Examination conducted by a Statutory body i.e. staff Selection Commission. All the three class of Officers are appointed to different Cadres in the same Department/Service in the different Custom Houses and Central Excise Commissionerates in the same level of grade, pay, salary etc. at the time of initial appointment. Having been so appointed, they are all of the comparable class. Similarly, the Direct Recruit Appraisers are appointed at higher grade Post and Cadre on the basis of different Examination conducted by a Statutory body i.e. Union Public service Commission and as such form a separate and different class and are un-comparable to all the three comparable Cadres of Preventive Officers of Customs, Examining Officers of Customs and Inspectors of Central Excise. Preventive Officers of Customs, Examining Officers of Customs and Inspectors of Central Excise are thereafter promoted to the Higher cadre Posts made available in the same Commissionerates one had joined initially. This Policy of having restrained the promotion prospects and keeping promotion Posts confined to the same Commissionerates for officers on initial appointments, amounts to be “ The Policy of Reservation”, while there is no scope for such Policy of Reservation under the Constitution of India. Under Article 16(4) & 16(4A) of the Constitution of India, there is provision for the Schedule Caste /Schedule Tribe only. Having deprived the senior, eligible officers by such a Policy as above in the matters of promotion is an act, not only unjust and unfair but also illegal and unconstitutional . Even otherwise, while interpreting Article 16(4) the Hon’ble Supreme Court of India has held in the matters of policy of Reservation that when a senior gets promoted later on, he regains his seniority on promotion compared to the other officer from the Reserved category who got promotion earlier because of reservation. This position was later on changed by amendments as under Article 16(4A). There is no such provision in the Constitution of India to make rules whereby some get benefitted unduly/ illegally at the cost of others. However, if such situation happens it can and should be rectified immediately in the interest of justice and rule of Law. The principles as laid down in the cases of (i) Union of India versus Virpal Singh dt 30-01-1997); (ii) All India Station Masters Association versus General Manager Central Railway AIR 1962 SC 284 ,(iii) High Court, Calcutta versus AnilKumar Rao AIR 1962 SC 1704, 1963 (1) SCR 437,(iv) Ajit Singh Vrs State of Punjab and (v) by a 9 Judge Bench in Indra Sawhney Vrs Union of India (1992) 3 SCC217 para 845 ; AIR 1993 SC 477 are:

“Inequality of such opportunity for promotion as between citizens holding different posts in the same grade may, therefore, be an infringement of Art.16 of the Constitution of India.”

“Equality of opportunity in the matter of promotion means that all employees holding posts in the same grade shall be equally eligible for being considered in the merit for appointment to the higher grade.”


“There would be no discrimination and there is no violation of Art. 14 & 16 (1) of the Constitution of India where the Quota Rule of recruitment has no connection with the rule of seniority”.


“Even if Schedule Caste/Schedule Tribe candidate is promoted earlier by virtue of rule of reservation/roster than his senior general candidate and the senior general candidate is promoted later to the said higher grade, the general candidate regains his seniority over such earlier promoted Schedule Caste/ Schedule Tribe Candidate. The earlier promotion of the Schedule Caste/Schedule tribe candidate in such a situation does not confer upon him seniority over the general candidate even though the general candidate is promoted later to that category.” 
Consequent to this decision of the Apex Court, Art.16 (4A) was inserted by Constitutional Amendments in 1995 and further Constitutional Amendment in the year 2001 to reverse the above decision of the Supreme Court. However, as such, the benefit as mentioned therein is available to Schedule Caste/ Schedule Tribe candidates over general candidates only and not for general over general or Schedule Caste over Schedule Caste or Schedule Tribe over Schedule Tribe.

Thus, no special treatment except as provided under Art. 16(4) &16 (4A) of the Constitution of India can be given to any citizen who are otherwise comparable and form a class. Further, Promotion being a fortuitous situation does not confer any right to such Post or seniority.

The Inspectors of Central Excise, Prev. Officers and Examiners of Customs form a same class and Appraisers of Customs form a separate class. Govt. of India had taken a conscious decision, though not implemented for whatever reasons, by a circular on October 29 1982 (based on the principle that depending on the source of recruitment as such, the seniority among Direct Recruit Appraisers is a comparative seniority and similarly among Promottee Appraisers is also a comparative seniority and both of them being a different class) that the direct recruits and the Promottee Appraisers would be brought on two different lists on All India Service basis and the promotional posts of Assistant Collector of Customs/Central Excise falling in the share of Appraisers will be divided equally between the direct recruits and the promotees. The circular inter alia provided that Promottee Appraisers of all the Custom Houses could be brought on one list on the basis of their continuous length of Service, subject to the order on which they were included in the panel prepared by the Departmental Promotion Committees in the respective Custom Houses. Further, it was provided that the vacancies in the Group A meant for Appraisers would be filled up from the two panels, i.e. one meant for direct recruits and the other for the Promotee Appraisers in the ratio of 1:1, alternative vacancies going to the promotee and direct recruits.
This decision was taken based on the rule that promotion being a fortuitous act does not confer any right to a post or to seniority but since the Direct Recruits and Promotee Appraisers are considered together for promotion even then relative seniority cab also be dispensed with. The recruitment rule provides for percent of Direct and Promotee posts only and if required they can be separated and kept on different footings for further promotions. The Inspectors namely, (a) The Preventive Officers of Customs,(b) Examining Officers of Customs and (c) Inspectors of Central Excise are comparables and non-detachable as the source of their recruitment to such Posts and appointment thereof is made from a single combined competitive examination conducted by the Staff Selection Commission.

Whatever happens , the basic Principle of Rule of Law as also under the Constitution of India is that everything else being same, any person lower in merit in the same exam or selected through the later examination cannot become immediate superior to such other person having been higher in the merit list in the same exam or selected through an earlier examination conducted by the same recruitment authority such as Staff selection Commission. ( This being applicable for General Vrs General, Schedule Caste Vrs schedule Caste and Schedule Tribe Vrs Schedule Tribe ).

Thus, Base Cadre Seniority for the purpose of promotion, as per the present disposition, to the post of Asstt. Commr. Of Customs and Central Excise is the justified means among The Preventive Officers of Customs, Examining Officers of Customs and Inspectors of Central Excise. The Direct Recruit Appraisers being different class and differentiable from The Preventive Officers of Customs, Examining Officers of Customs and Inspectors of Central Excise can be treated differently as per the decision of 1982 of the Govt.
1.    NOT CONDUCTING OF DPC BY CBEC IN TIME TO GRANT PROMOTIONS:.
It is very unfortunate  that being a Central Government Department, the Central Board of Excise and Customs does not implement the guidelines of DOPT to grant promotions to the grade of Asst. Commissioner.  OM  No. 22011/9/98-Estt. (D) dated 08.09.1998 of DOPT(Govt. of India),  interalia provides that “the DPCs should be convened at regular annual intervals to draw panels which could be utilized on making promotions against the vacancies occurring during the course  of a year. For this purpose it is essential for the concerned appointing authorities to initiate action to fill up the existing as well as anticipated vacancies well in advance of the expiry of the previous panel by collecting relevant documents for placing before the DPC. DPCs could be convened every year if necessary on a fixed date. The Department should lay down a time schedule for holding DPCs under their control and after laying down such a schedule the same should be monitored by making one of their officers responsible for keeping a watch over the various cadre authorities to ensure that they are held regularly. Holding of DPC meetings need not be delayed or postponed on the ground that Recruitment Rules for a post are being reviewed / amended. A vacancy shall be filled in accordance with the Recruitment Rules in force on the date of vacancy. Very often, action for holding DPC meeting is initiated after a vacancy has arisen . This results in undue delay in the filling up of the vacancy causing dissatisfaction among those who are eligible for promotion. It may be ensured that regular meetings of DPC are held every year for each category of posts so that an approved select panel is available in advance for making promotions against vacancies arising over a year. No proposal for holding at DPC should be sent to UPSC  until and unless all the ACRs complete  and up to date are available . In certain cases involving collection of large number of ACRs, the proposal can be sent only if at least 90% of the ACRs are available”.  The Central Board of Excise and Customs does not implement such OM to grant promotion to the grade of Assistant Commissioner.   In several occasions DOPT has instructed that all departments should take action to fill up the posts in good time before vacancies actually occur”. It has also been stipulated by DOPT  that in case where there is unjustifiable delay, responsibility for the delay should be assigned and those responsible should be suitably dealt with.
2.    The Adhoc promotions pending since 1997 have not yet been regularized by CBEC. The CBEC is not having up to date dossiers of ACRs/APARs to grant promotion on time bound manner. The CBEC does not issue eligibility lists as per DOPT guidelines to grant promotions.

SUGGESTIONS:
1.    INTRODUCTION OF FLEXIBLE PROMOTIONAL / COMPLEMENTING SCHEME.
The problem of acute stagnation as existed in the cadre of Superintendent of Central Excise can be solved if a flexible promotional scheme  is being introduced in the cadre of Superintendent of Central Excise, Customs and Service Tax . as per the recommendation of IV CPC the flexible promotional scheme was introduced in the Department of Science and Technology. The V CPC vide chapter 54 of its report  had made a number of recommendations for modification of such Scheme. The DOPT vide Notification No. 2/41/97-Plc, dated 9.11.98 had made the regulation of in situ promotion under such Flexible Promotional Scheme. These have been further reviewed by DOPT  in the light of 6th CPC recommendations and modified Flexible Complementing Scheme  guide lines issued in OM No. AB/4017/37/2008-Esst(R) dated 10.09.10. FCS and MACP both are also applicable simultaneously.  Therefore , we request the Honourable 7th CPC may be pleased to recommend for introduction of a Flexible promotional/ complementing  scheme on completion of qualifying years of service in each and every grade as prescribed by DOPT under OM dated 24.03.2009 in the cadre of Superintendent of Central Excise, Customs and Service Tax.. 
2.      Batch to batch Non Functional Upgradation to the Central Excise Executive officers at par with the counterparts of CSS.
All  the organised group ‘A’ officers recruited with IAS, the best placed group ‘A’ service, in the same pay scale through common entry examination conducted by UPSC have been granted financial parity with the counterparts of IAS. They have been granted non-functional up-gradation vide DOPT OM No. AB.14017/64/2008-Estt.(RR) dt. 24.04.09 to compensate the lack of promotions as compared to IAS.  . 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. The officers recruited as Assistant (Group-B, Non Gazetted) in the Ministries get the benefit of promotions upto the Joint Secretary level, i.e., i) SO with GP of Rs.5400/- in PB3 after 4 years of service, ii) US (Grade-I) with GP of Rs.6600/-, iii) DS with GP of Rs. 7600/-, iv) Director with GP of Rs. 8700/- in PB-4 and v) JS with GP of Rs. 10000/-. However, their counterpart Inspectors of Central Excise in CBEC recruited as Group-B (Non Gazetted) through the same All India competitive examination get only one promotion in 35/40 years of service career. The Assistants/Section Officers are working in the headquarters offices on policy making seats whereas the Inspectors/Superintendents of Central Excise 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 are not treated at par with the counterparts of CSS. 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. Even the pension of CSS counterparts is more than the salary of the officers recruited as Inspector of Central Excise. The Inspectors of Central Excise are recruited in PB2 and also retire on a PB2 post of Superintendent barring around 1% while all of their common entry counterparts of CSS easily reach PB4 levels after being recruited with them in PB2 through the same examination with same eligible conditions. It is also worth to submit that the revenue officers are highly placed throughout the world in the matter of salary, perks and career prospects as compared to other employees but, very unfortunately, our officers are facing the worst prospects in each & every matter.   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 Inspectors/Superintendents of Central Excise who are not only looking after the work relating to 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. Needless to submit that they are already earning the major portion of the govt. revenues. It is also worth to submit that the Govt. of India has regularly been earning the revenue far ahead of the revenue targets in r/o of Central Excise duty, Customs duty and Service Tax particularly due to the efficient, committed & effective efforts of the workforce in the form of Central Excise Inspectors/Superintendents.
 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 govt. During this course, they have been facing every threat including life & person of them as well as their families by the hard core criminals, 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 upgradation on batch to batch basis in the grade of common entry counterparts of CSS on the lines of granting the non-functional upgradation to all Group ‘A’ officers at par with IAS may really be a solace for these hard working Central Excise officers.
 The Central Excise Superintendents have been facing continuous acute stagnation for decades.  Out of more than 11500 Central Excise Superintendents, around 10000 are already eligible for promotion to group ‘A’ having rendered more qualifying service than required for promotion.
As far as the importance of the responsibilities is concerned, the Superintendents are discharging all functions relating to assessment, investigation & intelligence, issuance of Show Cause Notices with the powers of adjudication. They have not only been conferred with the judicial powers in the matter of adjudication but also been conferred with the judicial powers of recording statements of various persons in terms of Section 14 of the Central Excise Act, 1944 or Section 108 of the Customs Act, 1962.  The statements tendered before the Central Excise 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. No such powers 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 already being highly paid with extra perks but also treated in a far better way in the matter of career prospects than our Superintendents in our country. Though the Central Excise Superintendents are performing more responsible work functions as compared to other common entry counterparts, yet they are facing the worst career prospects instead of being given 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 and Service Tax and also GST in the forthcoming times. In the actual terms, they are the ‘backbone of the government’ on account of being responsible to earn the finance for the government. But very unfortunately, they are being totally ignored in every matter.
 In view of above, it is requested that  the Honourable 7th CPC may be pleased to recommend that the officers recruited as Inspector/Superintendent of Central Excise are required to  be granted at least non-functional upgradation at par with their counterparts of CSS on batch to batch basis since their initial joining in group B enabling them to retire in PB4 like their counterparts too.

3.    Promotion of Group ‘B’ Gazetted Executive Officers directly to STS like CSS etc.: The most of group ‘B’ gazetted officers in the Central as well as State governments are being promoted to a senior group ‘A’ post including CSS, CPWD etc. while Central Excise Superintendents are being promoted (if any) merely to a junior group ‘A’ post. Hence it is requested that honourable 7th CPC may be pleased to recommend for promotion of   Superintendents of Central excise directly to a senior group ‘A’ post (STS).
4.     Promoting all the Superintendents who have completed 1.5 times of qualifying service on the lines of CSS: During the year  1999, all Section Officers completing 1.5 times of qualifying service were promoted on ‘in-situ basis’ to the senior group ‘A’ post of Under Secretary for removal of their stagnation. Keeping in view the extraordinarily acute stagnation of the Central Excise Superintendents, all Superintendents completing 1.5 times of qualifying service may also kindly be promoted either on regular basis or in-situ basis. It is worth to submit that all of such officers are already drawing the salary of the higher post/s. It will, thus, require no expenditure. No posts/vacancies will also be required for in-situ promotions. Therefore it is requested that Hon’able 7th CPC may be pleased to recommend to allow promotions to all the Superintendents who have completed 1.5 times of qualifying service on the lines of CSS.
5.    It is also suggested that the Hon’able 7th CPC may be pleased to recommend for (a) enhancement of percentage of promotion quota from 50% to 75% in Gr-A Recruitment Rules,& (b) removal of base cadre disparity as well as regional disparity in promotions with a provision for preparation of common seniority list in feeder categories to grant promotions to the grade of Asst. Commissioner.

 IV PART. MACP FOR THE CADRE OF SUPERINTENDENT OF CENTRAL EXCISE -AN UNSETTLED ISSUE OF SIXTH PAY COMMISSION RECOMMENDATION.

MACP is said to be the abbreviation of Modified Assured Career Progression Scheme, but the Superintendents of  Central Excise feel that it is Meaningless Assured Career Progression Scheme. The main objective of introducing ACP scheme was to grant financial benefits for the govt servants, those who are not getting promotions due to lack of promotional avenues. Before the introduction of ACP scheme in 1999, many Superintendents of  central excise retired from service without getting  promotion  to AC .Upon introduction of ACP scheme,  direct recruit Inspectors of  central excise  were granted two financial up gradation on the completion of 12 years and 24 years of regular service respectively in the same post. According to the ACP Scheme, the central government employees were to be granted next higher pay scale of their Promotional Hierarchy as financial up gradation under ACP Scheme. So the pay equivalent to the promotional post had been ensured under ACP scheme for the government servants after completion of 12 and 24 years of regular service if they were not granted regular promotion. Many  Inspectors of central excise were benefited by this scheme where there were no promotional avenues available for them. The Sixth CPC recommendation on ACP scheme and government’s decision gave all the central government employees surprise and shock both. The Sixth Central Pay Commission in Para 6.1.15of its report, has recommended Modified Assured Career Progression Scheme (MACPS). As per the recommendations, financial up gradation would be available in the next higher grade pay whenever an employee has completed 12 years continuous service in the same grade. However, not more than two financial upgradations shall be given in the entire career, as was provided in the previous ACP Scheme. The Scheme was  also be available to all posts belonging to Group “A” whether isolated or not. However, organised Group “A” services were  not  covered under the Scheme. The Government has considered the recommendations of the Sixth Central Pay Commission for introduction of a MACPS and has accepted the same with further modification to grant three financial upgradations under the MACPS at intervals of 10, 20 and 30 years of continuous regular service. The surprise was that, government’s consideration for modifying the ACP scheme to grant three financial up gradation for central government employees on completion of 10,20 and 30 years of regular service, but its decision to grant immediate next higher Grade Pay in the hierarchy of Grade Pay instead of Promotional Hierarchy is the shock for everyone. The MACP Scheme envisages merely placement in the immediate next higher Grade Pay in the hierarchy of the recommended revised Pay Bands and Grade Pay. For example, if a govt servant appointed as LDC in the grade pay of Rs.1900/-, he will be granted Rs.2000/- Grade Pay as first MACP after completing 10 years of regular service though this Grade Pay is not in the promotional hierarchy of the individual concerned. Whereas the first financial up gradation to be granted under ACP Scheme was to  be Rs. 2400/- Grade Pay on completion of 12 years of regular service as ACP was granted on the basis of promotional hierarchy. As a result of this the Modified ACP Scheme has not served the purpose that it was supposed to. So the Modified Assured Career progression Scheme needs to be modified again. The financial up gradation has to be granted on the basis of Promotional Hierarchy of posts instead of hierarchy of Grade Pay. The Staff Side of National Anomaly committee also reiterated their demand in the last meeting of the Joint Committee of MACP Scheme held on 15.03.2011 under the Chairpersonship of the Joint Secretary (Estt), DOPT that the financial up-gradations under the MACP Scheme should be granted in the promotional hierarchy of posts instead of the Grade Pay hierarchy. The Staff Side stated that the erstwhile ACP Scheme was implemented on the recommendations of the 5th CPC and, as such, has become a part of the service conditions of the employees. The Staff Side, therefore, contended that the Government cannot impose the MACP Scheme thereby altering the service conditions to the detriment of the employees. In this regard the Judgment of Hon’ble Central Administrative Tribunal, Chandigarh has been upheld by the Honble High Court of Punjab and Haryana at Chandigarh. In a separate case filed in CAT, Principle Bench, New Delhi, to grant next promotional Grade Pay under MACP Scheme, the Honble CAT gave its Judgment in favour of applicants based on the judgments of above cases. The appeal filed by the Government against the judgment of Honble High Court of Punjab and Haryana has been dismissed by the Hon’ble Supreme Court. We have demanded the Central Government to issue necessary instructions for granting financial up gradation under MACP scheme on Promotional hierarchy as per the Court Order. It was required  for the government to come forward to issue the necessary order to grant financial up gradation under MACP scheme in Promotional hierarchy to make this scheme serve its purpose and avoid confusion. We have  also demanded to scrap the para 8.1 of the MACP circular and also not to consider granting of time scale/non functional grade pay  to upset one upgradation under MACP. At the cost of repetition it is to state that  the upgradations under MACP Scheme are being given in the hierarchy of Grade Pays instead of promotional hierarchy. There were no such provisions in the original ACP Scheme.  A lot of confusion was created after the introduction of the Grade Pay structure establishing two distinct hierarchies, promotional and Grade Pay. Promotional hierarchy is also varying department to department. Somewhere Group ‘B’ Gazetted Officers are promoted merely to a post carrying a Grade Pay of Rs. 5400/- in PB3 whereas they are being promoted to a post carrying a Grade Pay of Rs. 6600/- at other places. Like it, somewhere Group ‘B’ Non-Gazetted Officers are promoted to a post carrying a Grade Pay of Rs. 5400/- in PB3 whereas they are being promoted to a post carrying a Grade Pay of Rs. 4800/- or Rs. 4600/- at other places. Somewhere Group ‘B’ Gazetted Officers are placed in a Grade Pay of Rs. 4600/- whereas in Rs. 4800/- and also Rs. 5400/- in PB2 or PB3 at other places. Somewhere promotional hierarchy is 460066008700, somewhere 46004800660076008700 and somewhere it is 460048005400660076008700. Some Group ‘B’ Gazetted Officers have been granted the time scale in PB2 and others in PB3. Due to varying promotional hierarchies, some officers got a Grade Pay of Rs. 7600/- and some Rs. 6600/- on IIIrd MACP upgradation. The worst hit category is the Central Excise Superintendents who are now able to get only a grade pay of Rs. 5400/- after 30 years or more service which they were able to get only after 24 years of service under ACPS. So, the promotional hierarchy after entry into group ‘B’ is required to be made uniform for the sake of justice to all. The posts under the grade pays of Rs. 5400/- & 6600/- and also Rs. 7600/- & 8700/- being functionally same, the ideal promotional hierarchy for all after entry into Group ‘B’ seems only to be 46006600870010000. The officers should also be granted the MACP upgradation under this ideal hierarchy of 46006600870010000 without offsetting the MACP upgradation with the time scale/non functional grade pay. This will give justice to all without any discrimination or disparity. The source of MACPS being one and the same, i.e., common recommendations of the 6th CPC, it is also worth to mention that the State governments like Uttar Pradesh etc. have not offset the MACP upgradation with the time scale. The offsetting of MACP upgradation with the time scale was also not recommended by the 6th CPC but, very unfortunately, the Government offset the MACP upgradation with the time scale against the recommendations of the Commission. In order to rectify the above said discrepancy, a number of employees approached the legal courts and succeeded. The Hon’ble Supreme Court has also decided that the MACP upgradation shouldn’t be offset with time scale and also the MACP upgradation should be granted in promotional hierarchy. Inspectors and Superintendents of Central Excise Department have been suffering with extraordinarily acute stagnation for decades. There are many who didn't get any promotion for more than 25 years and they are retiring with single promotion on a PB2 post in the career of 35-40 years while their common entry counterparts are easily entering into PB4 with 5-6 promotions after entry into PB2 post. It is also worth to mention that the Central Excise Superintendents & Inspectors are forced to work under their extreme juniors of Customs belonging to one & the same cadre of Inspector and recruited through one & the same process under one & the same organization of CBEC in one & the same department of Revenue of one & the same Ministry of Finance. This discrimination is required to be undone immediately. 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 have not initiated any action to maintain parity in promotions as well as pay packages amongst the Group ‘B’ Gazetted  Officers. The group ‘A’ officers have already been granted financial parity by the Government of India by the grant of non-functional financial upgradation to other group ‘A’ officers at par with the counterparts of IAS. The grant of the batch to batch non-functional financial upgradation after entry into group ‘B’ is also the immediate need of the time for all group ‘B’ officers to bring them at par at least financially with the best placed group ‘B’ counterparts like CSS etc.  The Inspectors and Superintendents of Central Excise are being discriminated despite of collecting the major portion of Government revenues and are not being awarded due career prospects as well as appropriate pay packages.             
The 6th CPC introduced the MACPS to modify ACPS. No need to say that anything is always modified to grant more benefit to the stake holders. But MACPS proved to be harmful for the employees as the upgradations granted under MACPS were not in accordance to the ‘Promotional Hierarchy’ and one MACP upgradation was offset with the time scale. On account of following the ‘Grade Pay Hierarchy’, the employees got the benefit of Rs. 200/- only (at the time of upgradation to Rs. 4800/- from Rs. 4600/-) or Rs. nil (at the time of upgradation to Rs. 5400/- in PB3 from Rs. 5400/- in PB2). Finally, one could say that MACPS earned the anomaly of being dragged to the legal courts on the most number of times. The Hon’ble Supreme Court of India vide  SLP No. 7467/2013  filed by the Government  against the judgement of the Hon’ble High Court of Chandigarh in CWP No. 19387/2011 has already confirmed the  order dated 31.05.2011 of Chandigarh CAT for grant of financial upgradation in the promotional hierarchy under MACPS. Para 8.1 is not in consonance to the verdict given by the Hon’ble Supreme Court and is liable to be scrapped w.e.f. its initiation. The offset of the MACP upgradation is also liable to be scrapped w.e.f. its initiation as per the verdict given by the Hon’ble Supreme Court in the case of Delhi Nurses Union (Regd.) Vs. U.O.I. and also by the Hon’ble CAT of Ernakulam in the case of Sh. N.K. Gopinatham Vs.  U.O.I. The MACPS is totally unable to fulfill the basic purpose of grant of financial upgradations to counter stagnation due to the lack of promotional avenues.
There should be the provisions to allow minimum actual 5 promotions on functional basis to Group ‘B’ Gazetted Officers after entry into group ‘B’ like the Group ‘A’ officers in time bound manner or on completion of standard residency periods prescribed by the DOPT. The Time bound promotion scheme should be introduced in all departments particularly including Central Excise Department. If 5 functional promotions are not possible, there should be the provisions of 5 in situ promotions in the functional promotion hierarchy in a time bound manner.  The MACPS is required to be continued in the form of in situ promotional scheme (higher pay scales with higher designation) based on ideal functional and uniform hierarchy of 46006600870010000 to motivate personnel especially in Central Excise and Customs Department where normal promotional avenues are extraordinarily bleak. There must also be the provisions for stepping-up of the pay of seniors at par with the juniors who are elevated on account of ACPS/MACPS in conformity with the decision of Hon’able Apex Court in Ashoke Kumar case. The problem of acute stagnation as existed in the cadre of Superintendent of Central Excise can be solved if a flexible promotional scheme  is being introduced in the cadre of Superintendent of Central Excise, Customs and Service Tax . As per the recommendation of IV CPC the flexible promotional scheme was introduced in the Department of Science and Technology. The V CPC vide chapter 54 of its report  had made a number of recommendations for modification of such Scheme. The DOPT vide Notification No. 2/41/97-Plc, dated 9.11.98 had made the regulation of in situ promotion under such Flexible Promotional Scheme. These have been further reviewed by DOPT  in the light of 6th CPC recommendations and modified Flexible Complementing Scheme  guide lines issued in OM No. AB/4017/37/2008-Esst(R) dated 10.09.10. FCS and MACP both are also applicable simultaneously.
CONCLUSION:
 Therefore , we suggest that  the Honourable 7th CPC  may be pleased to recommend for introduction of a Flexible promotional/ complementing  scheme  in the cadre of Superintendent of Central Excise , Customs and Service Tax on completion of qualifying years of service in each and every grade as prescribed by DOPT under OM dated 24.03.2009 for granting of at least 5 in –situ promotions in the entire service career of each and every Superintendent of Central Excise, Customs and Service Tax in the promotional hierarchy

VTH PART: DATE OF EFFECT, MERGER OF DA, CALCULATION OF DA & INTERIM RELEIF;
1.    DATE OF EFFECT:
Date of effect of implementation of 7th CPC: The recommendations of the CPC are at present being implemented in a period of 10 years. But wage revision for employees / workers of various central public sector undertaking is done in 5 years duration. As such it is requested that the recommendations of the VII CPC be made applicable to the employees as well as pensioners with effect from 01-01-2014, at least after a period of 8 years. Moreover the percentage of DA as on 01.01.2014 was 100%, therefore the recommendations of 7th CPC should be effective from 1.01.2014
CONCLUSION:
We suggest that Honourable 7th CPC may kindly be pleased to recommend for implementation  of their  recommendations w.e.f. 01.01.2014.

2.    MERGER OF DA  .

 Honhle 7th  Pay Commission may kindly appreciate that the Dearness Allowance (D.A.) has become 100% of pay w.e.f. 01/01/2014.  The DA was 50% as on 01.01.2011. This scenario was never anticipated by the 6th CPC. It may however be appreciated that in the past, the Government had merged DA with pay when it crossed 50% (In the year 2004). It was the well considered suggestion of V CPC that whenever DA exceeded 50%, it should be merged with basic Pay. Now the DA has exceeded 50% from 01-01-2011 and 100% from 01-01-2014.
CONCLUSION:
We  suggest that Honourable 7th CPC may kindly recommend that  50% DA be merged with basic Pay retrospectively from 01-01-2011 and the consequential  arrears may be disbursed to the employees.
3.    Interim Relief:
 We suggest that Honourable 7th  Pay Commission may recommend 25% of basic pay/ pension as Interim Relief to all the  employees.
4.       DA CALCULATION:
A rational methodology for computing DA is to be evolved, and the periodicity changed to quarterly from the present half yearly. The system of computation of Consumer Price Index (CPI) should be reviewed as the present index is causing heavy financial loss to the employees. At present DA is given to the employees  half yearly taking into account the average consumer price index for 12 months. It is claimed that full neutralization of the cost of living is effected in granting the DA. The claim dose not stands the scrutiny of the contemporary economic stratification. For example, on 01-01-2006, i.e, at the time of implementation of VIth Pay Commission the DA was nil. Now on 01-01-2014 after giving full neutralization the DA has arrived at 100%. The conclusion is that the cost of index based on the present methodology of calculation has only doubled. But the reality is that the cost of essential commodities has spiraled manifold. Hence a rational methodology for computing DA is to be evolved, and the periodicity changed to quarterly from the present half yearly.


 VI PART:PENSION:


The standing committee of Parliament on social justice and empowerment have recently  stated that at present the life expectancy stands at 76 years now. Therefore, restoration of pension for employees those joined on or after 2004 is not only required but also it is essential to provide more retirement benefits including pension to all the Central Government employees. New Pension Scheme  is required to be withdrawn and newly recruited employees of Central Government on or after 1.1.2004 be covered under Old Pension Scheme.

1.    ‘One Rank, One Pension’:
The Central Excise Department has the same structural features, same command & control elements as in Defence forces. The Central Excise executive officers also serve under similar harsh service conditions as the Army. In spite of the similarities in the duties performed by the Central Excise personnel and Defence personnel, the former ones are deprived of privileges extended to Defence and Police services.  The command, control and also rank structure of Central Excise are similar to the army except that the ranks in Central Excise have different nomenclature (Chairman, Member, Principal Chief Commissioner, Chief Commissioner, Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Asst. Commissioner, Superintendent, Inspector, Havildar and Sepoy). In accordance with the NDPS Act and the Central Excise Act, the powers of the Police officers are vested into executive officers of Central Excise.  The personnel of Central Excise and Customs are deployed on the borders (with Pakistan, Bangladesh, Nepal, China, Myanmar etc.), International Airports and International Sea Ports. They are also actively engaged in counter insurgency operations against dreaded smugglers, hard core criminals, white collared criminals and chronic tax evaders etc. within the country. These personnel have suffered heavy casualties while dealing with trans-border crimes and countering with dreaded smugglers. Their duties are akin to the Army and they are responsible not only for guarding the Economics borders of the Country but also for security of the Nation. In fact in J & K and North Eastern states of India, the Central Excise personnel are deployed side by side with the Army, BSF, CRPF and ITBP on the same location. They perform their duties in most adverse conditions coupled with the threat to the lives of them & their families by enemy action, insurgents, dreaded smugglers, hard core criminals and the climatic hazards. The personnel of Central Excise and Customs are deployed on the borders, International Airports and Sea Ports also being actively engaged in counter insurgency operations with smugglers and tax evaders etc. within the country. These personnel have suffered heavy casualties while dealing with trans-border and other hard core criminals. Their duties are akin to the Army and they are also responsible for security of the Nation. They perform their duties in the most adverse conditions coupled with every threat to the person & property along with their families.  The Central Excise executive officers should also be granted all benefits to be extended by 7th CPC to the Defence personnel. The Central Government has decided to introduce ‘One Rank, One Pension’ for Defence personnel. The executive officers of Central Excise and Customs are uniformed officers having the same structural features, command & control elements and also serving under similar harsh service conditions as the Defence personnel. In spite of the similarities in the duties, the Central Excise executive personnel are deprived of the privileges extended to Defence and Police services.  Under these conditions; if the juniors start getting more pension than the seniors, it violates the hierarchy of command system as is applicable to all Armed Forces. It is a well-established dictum based on the Supreme Court judgement of 1982 and accepted by the Government that, “pension is not a bounty nor a matter of grace depending upon the sweet will of the employer. It is not an ex-gratia payment but a payment for past services rendered”. In another judicial ruling, it has been stated that different criteria for grant of unequal pay/pension for the same rank on the basis of cut-off date of retirement violates Article 14 (equality before law) of the Constitution. All pensioners irrespective of rank are entitled to same pension. In the case of Defence services, the Government has rightfully realized the truth of this fact and given succour to the pre-2006 Defence pensioners to come up to the level of their post-2006 retirees of equivalent rank and status by granting them ‘One Rank, One Pension’. However, the Central Excise and Customs executive personnel having equitable dispositions, command structure, rank system & nature of duties are grossly ignored, discriminated & forced to face the ignominy of less emoluments vis-a-vis their post-2006 retiring juniors. 
Conclusion:
Therefore, we suggest , the Honourable 7th CPC may kindly be pleased to recommend for  introduction of  the system of ‘One Rank, One Pension’ in the executive cadres of Customs and Central Excise department like Defence employees.
2.    The rate of pension be 75% of the pay last drawn or the average of 10 months emoluments last drawn, whichever is higher.
 The minimum basic pension fixed by VI CPC was Rs.3500/- which was 50% of the minimum pay in the pay band (Rs.5200/-) plus Grade Pay thereon (Rs.1800/-). The consultants for V CPC, Tata Economic Consultancy Services, taking all micro aspects into scientific consideration, had suggested that 67% of last pay drawn should be allowed as minimum pension. Considering the passage of time since then, the quantum of increase in the GDP of the nation and quantum of increase in the per capita income it is reasonable to demand 75% of the last pay plus Grade Pay drawn as minimum pension. The rate of pension fixed by VI CPC was 50% of the pay last drawn. The Hon’ble Supreme Court of India had in the landmark judgement of D.S.Nakara and others Vs. Union of India (AIR 1983, SC 130) clarified that a pension scheme must provide that the 
pensioner would be able to live at a standard equivalent at the pre retirement level.
Conclusion:
We suggest that the Honourable 7th CPC may kindly be please to recommend to render even a partial compliance to the observation it is necessary that the rate of pension be 75% of the pay last drawn or the average of 10 months emoluments last drawn, whichever is higher.

3.    Family pension.
At present 30% of last pay drawn is allowed as family pension.  We suggest that it is reasonable and justifiable to suggest 45% of last pay drawn as family pension.
4.    Rounding up and notional determination.
 We suggest that the pension amount may be computed rounding to the next multiple of Rs. 10/-.Pay band and grade pay system introduced by VI CPC caused heavy disparities between pre and post 2006 retirees. The concept of modified parity introduced by the 5th CPC as a measure to reduce the financial implication must be replaced with the full parity concept as was made applicable for the personnel retired prior to 1.1.1986. In other words, the pay of every retired person must be re-determined notionally as if he is not retired and then his pension to be computed under the revised rules. This alone will protect the value of pension of a retired person.

5.    Additional pension at the rate of 10% may be granted from 65 years and at the rate of 20% for 95 years and 100 years of age. 

According to the present scheme a consolidated amount reckoned at the commutation value of 8.194 is disbursed to the pensioner at the time of retirement whereas recovery is effected for 15 years i.e, for approximately double the commutation value. As per a Note prepared by Ministry of Personnel, Public Grievances and Pensions, Department of Pension & Pensioners’ Welfare (File F.No.42/8180/2011-P&PW (G)) the rate of interest at which commuted value of pension is fully recovered is 20.7% per annum in the case of employees who retired at the age of 60 yrs after 01-01-2006. This is in fact an enrichment of the exchequer at the expense of the poor pensioner which cannot be justified by any stretch of reasonable argument, particularly in a state where socialism has been declared as the goal. Hence restoration of the commuted portion should be done after 10 years instead of the present 15 years. In the case of pre-2006 retirees the excess recovered may be refunded to the pensioners. Senior citizens, during their advanced age, have to bear additional financial burden due to age related diseases and social and family obligations. So additional pension at the rate of 10% may be granted from 65 years and at the rate of 20% for 95 years and 100 years of age. 
Conclusion:
Accordingly we suggest the following increase in the basic pension:
Age (in yrs)        Increase in pension

65 ………………10%
70 ………………20%
75 ………………30%
80 ………………40%
85 ………………50%
90 ………………60%
95 ………………80%
100 ……………100%

6. MERGER OF DA.
 It was the well considered suggestion of V CPC that whenever DR exceeded 50%, it should be merged with basic Pay/ pension. Now the DR has exceeded 50% from 01-01-2011 and 100% from 01-01-2014. We demand 50% DR be merged with basic Pay/ pension retrospectively from 01-01-2011 and the consequential Dearness Relief arrears may be disbursed to the employees as well as pensioners.
6.    Interim Relief:
 We suggest that Honourable 7th  Pay Commission may recommend 25% of basic pay/ pension as Interim Relief to all the existing employees as well as  pensioners ,
7.    A rational methodology for computing DA/DR is to be evolved, and the periodicity changed to quarterly from the present half yearly
At present DA/DR is given to the employees / pensioners half yearly taking into account the average consumer price index for 12 months. It is claimed that full neutralization of the cost of living is effected in granting the DA/DR. The claim dose not stands the scrutiny of the contemporary economic stratification. For example, on 01-01-2006, i.e, at the time of implementation of VIth Pay Commission the DA/DR was nil. Now on 01-01-2014 after giving full neutralization the DA/DR has arrived at 100%. The conclusion is that the cost of index based on the present methodology of calculation has only doubled. But the reality is that the cost of essential commodities has spiraled manifold. Hence a rational methodology for computing DA/DR is to be evolved, and the periodicity changed to quarterly from the present half yearly.
8.    Health Schemes
The existing Health Schemes such as CGHS, ECHS, RELHS etc are to be strengthened by providing all facilities, wherever necessary and extended to all the District Head Quarters of  the Country. The pensioner who is not covered by the schemes should be provided with the facility of claiming medical expenses for indoor treatment under CS (MA) Rules, 1944 as recommended by the V CPC. District level nodal offices under each department may be recommended for reimbursement purpose. The existing Fixed Medical Allowance in lieu of outpatient treatment is to be enhanced to Rs. 2500/- per person , and should be linked to increase in Consumer Price Index.
9.    Income Tax Exemption to senior citizens:
At present senior citizens are exempted from income tax up to Rs. 2.5 lakh. This is too inadequate an amount we suggest that senior citizens may be exempted from income tax for an amount upto Rs. 6 lakh.
10. Festival Allowance:
Almost all State Governments grant festival allowance to their pensioners. Actually senior citizens are generally enthusiastic in celebrating important festivals of their region/religion. We request VII CPC to recommend one month’s pension in a year as festival allowance to pensioners. 
11. Travel concession to pensioners:
At present LTC is being granted to working employees. The pensioners’ organizations have been consistently and persistently demanding travel concessions to pensioners under a rational and reasonable scheme. It is requested that a scheme be evolved under which a pensioner along with family members is eligible for reimbursement of the cost of journey with in the country once in 2 years reckoned at actual 
entitlement while the pensioner was in service.
12. Revision of Pension:
The pension of Central Government pensioners undergoes revision only once in 10 years. The pension structure gets seriously dis-aligned during this period as 50% increase in price takes place even in less than 5 years. This results in considerable erosion of the financial position of the pensioner. Dearness Relief does not adequately take care of the inflation at this level. Working employees are getting automatic relief by way of 25% increase in their allowances with every 50% rise in Dearness Allowance. As pensioners do not get any allowance, they feel discriminated. In order to strike a balance, Dearness Relief should be automatically merged with pension whenever it goes to 50%.  Alongwith, 10% upward enhancement in pension/family pension be granted every five years after the age of 60 years & up to 80 years. Thereafter, it should be 10% more than the existing dispensation as, in the present scenario of high inflation, climatic changes, incidence of pesticides & rising pollution, old age disabilities/diseases set in by the time an employee retires and go on manifesting very fast, need additional finances to take care of these disabilities and diseases.
13. Restoration of commuted value of pension after 12 years:
The purchase value of pension gets reduced day by day due to continuously high inflation and steep rise in cost of food items & other requirements making over all steep rise in living cost. Retired persons/senior citizens do not enjoy fully public goods & services provided by Government due to lack of mobility and many other factors. Their ability to pay tax gets reduced from year to year after retirement due to ever-increasing expenditure on food, medicines and other incidentals. Their net worth at year end gets reduced considerably as compared to the beginning of the year. Inflation is much more than any tax for a pensioner. It erodes the major part of the already inadequate pension. To enable pensioners to live in minimum comfort at the far end of their lives and to cater for ever rising cost of living, they should be spared from paying any tax including Income Tax. The commutation value in r/o the employee superannuating at the age of 60 years between 01.01.96 and 31.12.05 commuting a portion of pension within a period of one year would be equal to 9.81 years purchase. After adding thereto a further period of two years for recovery of interest, in terms of observations of Supreme Court in its judgment in Writ Petitions No. 395-61 of 1983 decided in December 1986, it would be reasonable to restore commuted portion of pension in 12 years instead of present 15 years. In case of persons superannuating at the age of 60 years after 31.12.05 seeking commutation within a year, numbers of purchase years have been further reduced to 8.194. Also the mortality rate of 60 plus Indians has considerably reduced ever since Supreme Court judgment in 1986; the life expectancy stands at 76 years now. Therefore, restoration of commuted value of pension after 12 years is fully justified.
14.  Hassle free health care facility to pensioners/family pensioners:
 As far health is concerned, it is not a luxury and it should not be the sole possession of a privileged few. It is not only a welfare measure but also a fundamental right of all present & past employees. To ensure as hassle free health care facility to pensioners/family pensioners, Smart Cards should be issued to all pensioners, family pensioners and their dependents for cashless medical facilities across the country irrespective of department. These smart cards should be valid in all Govt. hospitals, all private & Govt. Multi Super Specialty hospitals, all CGHS, RELHS & ECHS empanelled hospitals across the country. No referral should be insisted for medical treatment or tests. The Doctors/Medical officers working in different Central/State Govt. department dispensaries/health units should also be recognized as Authorized Medical Attendant.  The enjoyment of the highest attainable standard of health is recognized as a fundamental right for all in terms of Article 21 read with Article 39(c), 41, 43, 48A and all related Articles as pronounced by the Supreme Court in Consumer Education and Research Centre & Others vs Union of India (AIR 1995 Supreme Court 922). The Supreme court has held that the right to health to a worker is an integral facet of meaningful right to life to have not only a meaningful existence but also robust health and vigour. Therefore, the right to health and medical aid to protect the health & vigour of a worker while in service or after retirement is a fundamental right to make life of a worker meaningful and purposeful with dignity.  All pensioners, irrespective of pre-retirement class & status, should be treated as same category of citizens in r/o health. There should be no class or category based discrimination and all must be provided health care services at par. To ensure that the hospitals do not avoid providing reasonable care to smart card holders and other poor citizens, a Hospital Regulatory Authority should be created to bring all hospitals and diagnostic labs under its constant monitoring for quality, rates & timely bill payments by Govt. agencies & Insurance companies. CGHS rates should be revised keeping in mind the workability and market conditions.
15. Fixed Medical allowance to Pensioners :
As recorded in Para 5 of the minutes of Committee of Secretaries (COS) held on 15.04.10 {Reference Cabinet Secretariat, Rashtrapati Bhavan No 502/2/3/2010-C.A.V Doc No. CD (C.A.V) 42/2010 Minutes of COS meeting dated 15.4.2010} discussing the enhancement of FMA, CGHS card estimates for serving Personnel, since estimates are not available separately for pensioners, M/O Health & Family Welfare had assessed the total cost per card per annum in 2007-08 to be Rs. 16435/-, i.e., Rs.1369/- per month for OPD. Adding to its inflation, the figure today is well over Rs. 2000/- per month. Ministry of Labour & Employment, Govt. of India vide its letter no. G-25012/2/2011-SSI dated 07.06.13 has already enhanced FMA to Rs 2000/- per month for EPFO beneficiaries. Thus, to help elderly pensioners to look after their health, adequate raise in FMA will encourage a good number of pensioners to opt out of OPD facility which will reduce overcrowding in hospitals. OPD through insurance will cost much more to the Govt. Thus, the proposal for raising Fixed Medical allowance to Pensioners is fully justified and is financially viable. The FMA for all pensioners/family pensioners should be raised to at least Rs. 2000/- per month without any restriction linking it to Dearness Relief for further automatic increase. The FMA should also be exempted from any tax including Income Tax as it is a compensatory allowance to reimburse the medical expenses. The actual expenses made in addition to FMA should be reimbursed in hassle free manner.
16.  CREATION OF A CELL IN EACH AND EVERY OFFICE FOR WELFARE OF RETIRED GOVT EMPLOYEES.
The Ministry of Personnel and Pensions has launched an initiative to route the skill and experience of retired government employees back into socially useful and constructive work. Retired Government employees can soon find employment opportunities back in government departments and other social organisations on a voluntary basis. The Ministry of Personnel and Pensions has launched an initiative to route the skill and experience of retired government employees back into socially useful and constructive work. “There are 50 lakh government employees today. But there are also 53 lakh retired employees, most of whom can still contribute to nation building exercise. Govt. should  tap their skills and experience.
CONCLUSION:
It is suggested that Honourable 7th CPC  may be pleased to  recommend  for creation of a separate cell for welfare of retired employees in each and every offices and these sections should be managed by willing retired employees only.

VII PART:  OTHER BENEFITS:
1.    One month additional pay in the year, 25% extra salary per month etc. are require to be granted to the grade of  Superintendent of Central Excise.
                  The service conditions of Central Excise & Customs executive personnel are akin to the Central Police Organisations, CBI and Defence Armed Force personnel but they are not compensated with any additional incentives or allowances as in the case of CBI, Police, Army etc. In spite of the similarities in the duties performed by the Central Excise executive personnel, they are deprived of privileges extended to Defence and Police personnel. Hence the Executive officers of Central Excise Department should also be granted all the benefits as granted/to be granted to Defence personnel.   The grade of Superintendent of Central Excise , Customs and service Tax is not only entitled to get the grade pay which is likely to be granted to the post of Dy SP/CBI by HonĂ¡ble 7th CPC , but also this grade is entitled to get one month additional pay in the year and  25% extra salary per month etc.  at par with the Deputy Superintendent of CBI.
2.    UNIFORM ALLOWANCE.
The Uniform Allowance presently sanctioned is quite inadequate both as initial equipment allowance and annual maintenance allowance.   In view of the rising market price, the allowance may be recommended to grant to the post of Superintendent of Central Excise at par with its counter parts of Central Police Organisations.
3.    HASSLE FREE HEALTH CARE FACILITIES TO ALL CENTRAL GOVERNMENT EMPLOYEES:
As far health is concerned, it is not a luxury and it should not be the sole possession of a privileged few. It is not only a welfare measure but also a fundamental right of all  employees. To ensure as hassle free health care facility to all employees and their family members, Smart Cards should be issued to all employees and their dependents for cashless medical facilities across the country irrespective of department. These smart cards should be valid in all Govt. hospitals, all private & Govt. Multi Super Specialty hospitals, all CGHS, RELHS & ECHS empanelled hospitals across the country. No referral should be insisted for medical treatment or tests. The Doctors/Medical officers working in different Central/State Govt. department dispensaries/health units should also be recognized as Authorized Medical Attendant.  The enjoyment of the highest attainable standard of health is recognized as a fundamental right for all in terms of Article 21 read with Article 39(c), 41, 43, 48A and all related Articles as pronounced by the Supreme Court in Consumer Education and Research Centre & Others vs Union of India (AIR 1995 Supreme Court 922). The Supreme court has held that the right to health to a worker is an integral facet of meaningful right to life to have not only a meaningful existence but also robust health and vigour. Therefore, the right to health and medical aid to protect the health & vigour of a worker while in service or after retirement is a fundamental right to make life of a worker meaningful and purposeful with dignity.   To ensure that the hospitals do not avoid providing reasonable care to smart card holders and other poor citizens, a Hospital Regulatory Authority should be created to bring all hospitals and diagnostic labs under its constant monitoring for quality, rates & timely bill payments by Govt. agencies & Insurance companies. CGHS rates should be revised keeping in mind the workability and market conditions.


4.    INCENTIVE FROM WEFARE FUNDS;
Defence personnel are  having vast facilities, huge infrastructure and other amenities along with the canteen facility to purchase the households and other things/goods of requirement at subsidized/concessional price. The Railway personnel are given the facilities like free journey with family and attendant even after retirement, Airlines personnel are given the facility for free or concessional air journey along with families, Bank personnel are given loan facilities for various purposes at low interest rates, Hydel personnel are given electricity for home consumption on very nominal rates etc. etc. Executive Officers of CBDT have been granted with Mobile Phones and Lap top etc. Like it, Central Excise executive personnel should at least  be granted canteen facilities to purchase households and consumer goods at concessional rates and also some other  specific facilities from the welfare funds..

5.    Exemption from Income Tax:
Income tax exemption ceiling for the salaried persons should be raised to Rs. 5.00 lakh per annum and fringe benefits like housing,  medical and educational facilities and running allowances should be exempted from income tax net in totality.