1.
DY SP / CBI
VRS. SUPDT. OF CENTRAL EXCISE.
.The
Department of Personnel and Administrative Reforms had laid down the following
criteria for determining analogous posts vide OM No.14017/27/75-Estt(D)(Pt.)
dated 7.3.1984.:
(i) Though the scales of pay of the two posts which are being compared may not be identical, they should be such as to be an extension of or a segment of each other e.g. for a post carrying the pay scale of Rs.1200-1600, persons holding posts in the pay scale of Rs.1100-1600 will be eligible and for a post in the scale of Rs.1500-2000, persons working in posts carrying pay scales of Rs.1500-1800 and Rs.1800-2000.
(ii) Both the posts should be falling in the same Group of posts as defined in the Department of Personal and Administrative Reforms notification No.21/2/74-Estt(D) dated 11.11.75.
(iii) The levels of the responsibility and the duties of the two posts should also be comparable ;
(iv) (a) There specific qualifications for transfer on deputation/transfer have not been prescribed, the qualifications and experience of the officers to be selected should be comparable to those prescribed for direct recruits to the post where direct recruitment has also been prescribed as one of the methods of appointment in the recruitment rules.
(b) Where promotion is the method of filling up such posts, only those persons from other Departments may be brought on transfer on deputation whose qualifications and experience are comparable to those prescribed for direct recruitment for the feeder grade/post from which the promotion has been made.
It is respectfully submitted that the DOPT was fully satisfied about the above criterion for which under Article 309 of Constitution of India approved the Special Police Establishment (Executive staff) Recruitment Rules, 1963 as amended during the year 1987, which interalia provides that the post of Superintendent of Central Excise and the post of DYSP/CBI are treated as analogous to each other. In accordance with such Recruitment Rules, Superintendents of Central Excise are being considered to join in CBI as DYSP on deputation. The said Recruitment Rules issued under Article 309 of Constitution considered that the nature of duties, responsibilities, educational qualification and mode of recruitment of the post of Superintendent of Central Excise is comparable and same with the post of DYSP/CBI. The pay scale of both the posts was same i.e. 2000-3500 up to 07.02.1996. But suddenly the Govt. of India vide OM dated 8.2.1996 upgraded the pay scale of DYSP/CBI to 2200-4000 retrospectively w.e.f. 01.01.1986 without enhancing the pay scales of analogous posts. By such up-gradation the Respondents had created a pay anomaly in the cadre of Superintendent of Central Excise w.e.f. 01.01.1986, because the pay scales 2000-3500 and 2200-4000 were totally different and both were not an extension of or a segment of each other. To consider an extension of or a segment of each other either the pay scale was to start with 2200 or ended with 4000, in accordance with para 1(i) of OM dated 7.3.1984 (Annexure- ). The Govt. Of India had admitted that the duties and responsibilities performed by the Applicants are more arduous and hazardous than the Executive officers of Delhi Police and CBI . Vide para 4 of the High Power Committee Report (Annexure- ) it has been interalia mentioned that “There has been no reduction or diminution in the duties and responsibilities of the executive staff in CBEC/CBDT.” The pay scales allowed to the posts of Superintendent of Central Excise and DYSP/CBI since 1986 are extracted here under :
(i) Though the scales of pay of the two posts which are being compared may not be identical, they should be such as to be an extension of or a segment of each other e.g. for a post carrying the pay scale of Rs.1200-1600, persons holding posts in the pay scale of Rs.1100-1600 will be eligible and for a post in the scale of Rs.1500-2000, persons working in posts carrying pay scales of Rs.1500-1800 and Rs.1800-2000.
(ii) Both the posts should be falling in the same Group of posts as defined in the Department of Personal and Administrative Reforms notification No.21/2/74-Estt(D) dated 11.11.75.
(iii) The levels of the responsibility and the duties of the two posts should also be comparable ;
(iv) (a) There specific qualifications for transfer on deputation/transfer have not been prescribed, the qualifications and experience of the officers to be selected should be comparable to those prescribed for direct recruits to the post where direct recruitment has also been prescribed as one of the methods of appointment in the recruitment rules.
(b) Where promotion is the method of filling up such posts, only those persons from other Departments may be brought on transfer on deputation whose qualifications and experience are comparable to those prescribed for direct recruitment for the feeder grade/post from which the promotion has been made.
It is respectfully submitted that the DOPT was fully satisfied about the above criterion for which under Article 309 of Constitution of India approved the Special Police Establishment (Executive staff) Recruitment Rules, 1963 as amended during the year 1987, which interalia provides that the post of Superintendent of Central Excise and the post of DYSP/CBI are treated as analogous to each other. In accordance with such Recruitment Rules, Superintendents of Central Excise are being considered to join in CBI as DYSP on deputation. The said Recruitment Rules issued under Article 309 of Constitution considered that the nature of duties, responsibilities, educational qualification and mode of recruitment of the post of Superintendent of Central Excise is comparable and same with the post of DYSP/CBI. The pay scale of both the posts was same i.e. 2000-3500 up to 07.02.1996. But suddenly the Govt. of India vide OM dated 8.2.1996 upgraded the pay scale of DYSP/CBI to 2200-4000 retrospectively w.e.f. 01.01.1986 without enhancing the pay scales of analogous posts. By such up-gradation the Respondents had created a pay anomaly in the cadre of Superintendent of Central Excise w.e.f. 01.01.1986, because the pay scales 2000-3500 and 2200-4000 were totally different and both were not an extension of or a segment of each other. To consider an extension of or a segment of each other either the pay scale was to start with 2200 or ended with 4000, in accordance with para 1(i) of OM dated 7.3.1984 (Annexure- ). The Govt. Of India had admitted that the duties and responsibilities performed by the Applicants are more arduous and hazardous than the Executive officers of Delhi Police and CBI . Vide para 4 of the High Power Committee Report (Annexure- ) it has been interalia mentioned that “There has been no reduction or diminution in the duties and responsibilities of the executive staff in CBEC/CBDT.” The pay scales allowed to the posts of Superintendent of Central Excise and DYSP/CBI since 1986 are extracted here under :
DYSP / CBI - 01.01.1986 - 2200-4000
01.01.1996 - 8000-13500
01.01.2006 - Gr. Pay 5400 in PB-3
(Pay Band 15600-39100)
Superintendent of - 01.01.1986 - 2000-3500
Central Excise. 01.01.1996 - 6500-10500
21.04.2004 - 7500-12000
01.01.2006 - Gr. Pay 4800 in PB-2
(Pay Band 9300-34800)
It is respectfully submitted that pay scales 2000-3500 and 2200-4000 were not an extension of or a segment of each other, similarly pay scales 6500-10500 or 7500-12000 and 8000-13500 were not an extension of or segment of each other, and similarly Pay Band 9300-34800 (Gr. Pay – 4800) and Pay Band 15600-39100 (Gr. Pay – 5400) were not an extension of or a segment of each other. The Govt. of India had upgraded the post of DYSP/CBI to Group-A in one side and in other side allowed deputation to Superintendents of Central Excise to the post of DYSP/CBI violating the provisions as enunciated vide para 1(i) and (ii) of OM dated 07.03.1984 (Annexure- ). To remove such anomaly it is not only required the upgrade the pay scales of Superintendent of Central Excise w.e.f. 01.01.1986 / 01.01.1996 / 01.01.2006 at par with the post of DYSP/CBI, but also it is required to classified the post of Superintendent of Central Excise as Group-A at par with DYSP/CBI.
01.01.1996 - 8000-13500
01.01.2006 - Gr. Pay 5400 in PB-3
(Pay Band 15600-39100)
Superintendent of - 01.01.1986 - 2000-3500
Central Excise. 01.01.1996 - 6500-10500
21.04.2004 - 7500-12000
01.01.2006 - Gr. Pay 4800 in PB-2
(Pay Band 9300-34800)
It is respectfully submitted that pay scales 2000-3500 and 2200-4000 were not an extension of or a segment of each other, similarly pay scales 6500-10500 or 7500-12000 and 8000-13500 were not an extension of or segment of each other, and similarly Pay Band 9300-34800 (Gr. Pay – 4800) and Pay Band 15600-39100 (Gr. Pay – 5400) were not an extension of or a segment of each other. The Govt. of India had upgraded the post of DYSP/CBI to Group-A in one side and in other side allowed deputation to Superintendents of Central Excise to the post of DYSP/CBI violating the provisions as enunciated vide para 1(i) and (ii) of OM dated 07.03.1984 (Annexure- ). To remove such anomaly it is not only required the upgrade the pay scales of Superintendent of Central Excise w.e.f. 01.01.1986 / 01.01.1996 / 01.01.2006 at par with the post of DYSP/CBI, but also it is required to classified the post of Superintendent of Central Excise as Group-A at par with DYSP/CBI.
The Govt. of India, Ministry of
Finance (Department of Expenditure) vide letter No.9(113)/2009-RTI dated
1.1.2010 had supplied the note sheet of File No.62/2/2001-IC of the Department
under RTI Act, 2005. In the said Note sheet it is interalia mentioned the following :-
“2. The issue under consideration is grant of higher pay scales to Inspectors & Income Tax Officers (ITOs)/equivalent ranks in CBDT & CBEC. The demand is based on the ground that the Government had placed the Inspectors of CBI/IB on a higher scale of Rs.2000-3200 (Revised: Rs.6500-10500) thus disrupting the established party between Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax.
3. Till the time of 4th Pay Commission, party existed in the pay scales of Inspectors of CBEC/CBDT and those of CBI/IB all of whom were in the pay scale of Rs.1640-2900 (Revised: Rs.5500-9000). This party was disturbed by the order of the Government of India No.F.15(1)/IC/86 dated 22.09.86 vide which Inspectors of CBI/IB were placed in the higher pay scale corresponding to the 5th CPC pay scale of Rs.6500-10500. The issue was also considered by the 5th CPC who made the following recommendations in this regard;
(i) Inspectors of Income Tax, Central Excise & Customs in the scale of Rs.1640-2900 were recommended only the replacement of that scale i.e. Rs.5500-9000.
(ii) Inspectors of CBI and IB in the scale of Rs.2000-3200 were recommended the lower scale of Rs.1640-2900 i.e. Rs.5500-9000.
(iii) Delhi Police Inspectors in the scale of Rs.2000-3200 were recommended the scale of Rs.2000-3500 i.e. Rs.6500-10500.
4. The Fifth CPC specifically mentioned in Para-66.107 of the Report that “there was no justification to take the Inspectors of CBI and IB to the higher pay scale of Rs.2000-3200”. Although the aforesaid recommendation of 5th CPC placed Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax in a identical pay scale, however, the 5th CPC had simultaneously also noted that “even otherwise we do not consider the duties of the posts of Inspectors of Income Tax, Excise & Customs to have any linkage or party with the Inspectors of Police”. This observation was taken to mean that despite the identical pay scale, 5th CPC had not considered these posts as similar. Accordingly, even though after the implementation of Fifth CPC recommendations, Inspectors of CBI and IB continued to be in the replacement scale of Rs.2000-3200 as recommendation of the Fifth CPC that they be placed in the replacement scale of Rs.1640-2900 was not accepted, however it was not considered necessary to extend Inspectors of Income Tax, Central Excise & Customs an identical higher scale.
5. The recommendation of 5th CPC that the duties of the posts of Inspectors of Income Tax, Excise & Customs did not have any linkage or party with the Inspectors of Police however has to be viewed with reference to their recommendation in Para-70.64, which states that the “existing party between the scales of pay of Inspectors of IB, CBI and Delhi Police is misplaced and has no logical basis. Delhi Police is like any other Police force and has hardly anything in common with IB and CBI or with the Central Police Organization”. This observation has to be seen in conjunction with the fact that 5th CPC while recommending the lower scale of Rs.1640-2900 (Revised : Rs.6500-9000) for Inspectors of CBI and IB, upgraded the Inspectors of Delhi Police from the existing scale of Rs.2000-3200 to that of Rs.2000-3500.
“2. The issue under consideration is grant of higher pay scales to Inspectors & Income Tax Officers (ITOs)/equivalent ranks in CBDT & CBEC. The demand is based on the ground that the Government had placed the Inspectors of CBI/IB on a higher scale of Rs.2000-3200 (Revised: Rs.6500-10500) thus disrupting the established party between Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax.
3. Till the time of 4th Pay Commission, party existed in the pay scales of Inspectors of CBEC/CBDT and those of CBI/IB all of whom were in the pay scale of Rs.1640-2900 (Revised: Rs.5500-9000). This party was disturbed by the order of the Government of India No.F.15(1)/IC/86 dated 22.09.86 vide which Inspectors of CBI/IB were placed in the higher pay scale corresponding to the 5th CPC pay scale of Rs.6500-10500. The issue was also considered by the 5th CPC who made the following recommendations in this regard;
(i) Inspectors of Income Tax, Central Excise & Customs in the scale of Rs.1640-2900 were recommended only the replacement of that scale i.e. Rs.5500-9000.
(ii) Inspectors of CBI and IB in the scale of Rs.2000-3200 were recommended the lower scale of Rs.1640-2900 i.e. Rs.5500-9000.
(iii) Delhi Police Inspectors in the scale of Rs.2000-3200 were recommended the scale of Rs.2000-3500 i.e. Rs.6500-10500.
4. The Fifth CPC specifically mentioned in Para-66.107 of the Report that “there was no justification to take the Inspectors of CBI and IB to the higher pay scale of Rs.2000-3200”. Although the aforesaid recommendation of 5th CPC placed Inspectors of CBI/IB and those of Central Excise & Customs & Income Tax in a identical pay scale, however, the 5th CPC had simultaneously also noted that “even otherwise we do not consider the duties of the posts of Inspectors of Income Tax, Excise & Customs to have any linkage or party with the Inspectors of Police”. This observation was taken to mean that despite the identical pay scale, 5th CPC had not considered these posts as similar. Accordingly, even though after the implementation of Fifth CPC recommendations, Inspectors of CBI and IB continued to be in the replacement scale of Rs.2000-3200 as recommendation of the Fifth CPC that they be placed in the replacement scale of Rs.1640-2900 was not accepted, however it was not considered necessary to extend Inspectors of Income Tax, Central Excise & Customs an identical higher scale.
5. The recommendation of 5th CPC that the duties of the posts of Inspectors of Income Tax, Excise & Customs did not have any linkage or party with the Inspectors of Police however has to be viewed with reference to their recommendation in Para-70.64, which states that the “existing party between the scales of pay of Inspectors of IB, CBI and Delhi Police is misplaced and has no logical basis. Delhi Police is like any other Police force and has hardly anything in common with IB and CBI or with the Central Police Organization”. This observation has to be seen in conjunction with the fact that 5th CPC while recommending the lower scale of Rs.1640-2900 (Revised : Rs.6500-9000) for Inspectors of CBI and IB, upgraded the Inspectors of Delhi Police from the existing scale of Rs.2000-3200 to that of Rs.2000-3500.
6. The aforesaid
discussion may show that 5th CPC observation that the posts of Inspectors of
Income Tax, Excise & Customs did not have any party with the Inspectors of
Police was made with reference to the Inspectors of Delhi Police and not with
reference to Inspectors of CBI and IB who were also recommended only the
placement scale of Rs.1640-2900. This is further exemplified by the
recommendation made by 5th CPC in Para-66.119 which deals with the issue of
party in pay scales between Inspectors of CBI/IB/Income Tax/Customs &
Central Excise & inter-alia mentions that in the context of the
recommendation that the Inspectors of CBI and IB should be placed only in the
replacement scale corresponding to Rs.1640-2900 the analogy no longer holds
good. It may, therefore, be seen that Fifth CPC established the following clear
principles;
(i) The earlier party in pay scales between the Inspectors of Income Tax, Central Excise & Customs & Inspectors of CBI and IB was also endorsed by the Fourth CPC had to be maintained.
(ii) The Inspectors of Police in Delhi were not comparable with the Inspectors of Income Tax, Central Excise & Customs or with the Inspectors of CBI and IB.
7. The decision of the Government to place Inspectors of CBI and IB in the higher scale of Rs.2000-3200 corresponding to the revised pay scale of Rs.6500-10500 and to continue them in the said higher pay scale was therefore not in accordance with the recommendations of Third, Fourth and Fifth Central Pay Commissions. This is all the more relevant as the Fifty Pay Commission had specifically recorded that the Inspectors of CBI & IB are not comparable with the Inspectors of Delhi and Andaman & Nicobar Police Organizations and recommended down-gradation of pay scales of Inspectors of CBI & IB to Rs.1640-2900 corresponding to the revised pay scale of Rs.5500-900 on per with Inspectors working under CBDT and CBEC. The situation may also need to be viewed in light of other developments subsequent to the recommendations of Fifth CPC whereby party on par with the pay scales obtaining in Delhi Police was extended in the Central Police Organizations even though the Fifth CPC had specifically observed that like CBI & IB, even Central Police Organizations could not be stated to be comparable with Delhi Police. The demand for higher pay scales of Inspectors of Income Tax, Central Excise, Customs on par with the Inspectors of CBI, IB as well as the Central Police Organizations may, therefore, need to be viewed in light of the aforesaid facts.
8. Subsequent to recommendations of Firth CPC, the then Finance Minister had constituted a Committee consisting of Chairmen and Members (Personnel) of CBDT and CBEC to look into this issue. The said Committee, vide its report dated 31.07.1998, recommended following pay scales for different posts in CBDT and CBEC :-
1. GROUP-‘B’ : Rs.2500-40000 (Pre-revised) corresponding to Rs.7500-12000 (Revised) – S-14 level.
CBEC : Appraisers, Supdt. (Central Excise) and Supdt. Customs (Preventive).
CBDT : Income Tax Officers.
2. GROUP-‘C’ : Rs.2000-3500 (Pre-revised) corresponding to Rs.6500-10500 (Revised) – S-12.
CBEC : Inspectors (Central Excise)/Examiners (Customs)/Preventive Officers (Customs.
CBDT : Inspectors Income Tax.
9. Based on these recommendations, Department of Revenue had sent proposals for aforesaid up-gradations for consideration of this department. At such time, however, no final decision could be taken on this issue as the file was referred back to Department of Revenue for taking a fresh look on the proposal in view of the freshly implemented ACP scheme as well as the established norms for cadre restructuring. The file was thereafter not sent back probably because by then the cadre restructuring exercise of CBDT & CBEC had been initiated separately. Although, during the said restructuring, the number of posts of ITOs (Income Tax Offices) was increased from 3261 to 4204 and that of ITDs from 8106 to 9490, however, nothing could be done about the pay scale of these posts (which continued to exist unchanged at Rs.6500-10500 and Rs.5500-9000 respectively) because in cadre restructuring no new grades can be introduced. Although the Cabinet Note moved by Department of Revenue vide which the said cadre restructuring was approved also mentioned that “no new pay scales will be introduced for any categories of posts in the department till next Pay Commission”, however, the administrative department has sent the proposal for upgrading pay scales of the posts of ITOs is on the ground that these posts have not been given higher pay scales as a result of restructuring and therefore their case for higher scales is required to be examined and considered on merit. The ground taken by Department of Revenue appears to be justified particularly because the anomaly had cropped up on account of grant of higher pay scales to Inspectors of CBI, IB and CPOs over and above the recommendations of the various successive Pay Commissions including the Fifth CPC which may need to be resolved at this state.
10. It may also be mentioned that simultaneously the issue had also been agitated by All India Federation of Central Excise Executive Officers before Jabalpur Bench of CAT vide OA No.45 of 2000 wherein grant of pay scales at par with CBI and IB had been demanded. The Tribunal, in concluding para of their judgment dated 22.03.2002 had observed as under :-
“In the result, we find the action of the Government to deny the applicants pay scale at par with those of Inspectors of CBI/IB as violative of Article 14 and 16 of the Constitution of India. However, we refrain from ordering accord of any scale to the applicants and in this view of the matter the OA is disposed of with the direction to the respondents to reconsider the claim of the applicants for being accorded the pay scale at par with the Inspectors of CBI and IB having regard to the observations made above by us and to take a final decision by passing a detailed and speaking order, with a period of three months from the date of receipt of a copy of this order. No costs.”
11. The judgment of CAT was sent to Ministry of Law regarding feasibility of filling an appeal. Department of Legal Affairs vide their advice on Page-43.44 in ante while observing that no infirmity existed in the aforesaid judgment had also stated “It is a recorded fact that similarity of the pay scale was recommended by HPC Committee also. But the same could not find favour of consideration by the Government, reasons best known to it. When this fact is admitted that the nature of duties of the Inspectors of Excise are arduous comparatively those of CBI and IB, there appears no reasons as to why they should not be provided the same scale and it appears that it may invoke Article 14 and 16 of the Constitution”. (Articles 14 and 16 of the Constitutional deal with ‘Equality before law and ‘Equality of opportunity in matters of public employment’). No appeal was filed against this order and directions of Tribunal were complied with through passing speaking orders rejecting the demand of higher pay scales of the applicants.”
(i) The earlier party in pay scales between the Inspectors of Income Tax, Central Excise & Customs & Inspectors of CBI and IB was also endorsed by the Fourth CPC had to be maintained.
(ii) The Inspectors of Police in Delhi were not comparable with the Inspectors of Income Tax, Central Excise & Customs or with the Inspectors of CBI and IB.
7. The decision of the Government to place Inspectors of CBI and IB in the higher scale of Rs.2000-3200 corresponding to the revised pay scale of Rs.6500-10500 and to continue them in the said higher pay scale was therefore not in accordance with the recommendations of Third, Fourth and Fifth Central Pay Commissions. This is all the more relevant as the Fifty Pay Commission had specifically recorded that the Inspectors of CBI & IB are not comparable with the Inspectors of Delhi and Andaman & Nicobar Police Organizations and recommended down-gradation of pay scales of Inspectors of CBI & IB to Rs.1640-2900 corresponding to the revised pay scale of Rs.5500-900 on per with Inspectors working under CBDT and CBEC. The situation may also need to be viewed in light of other developments subsequent to the recommendations of Fifth CPC whereby party on par with the pay scales obtaining in Delhi Police was extended in the Central Police Organizations even though the Fifth CPC had specifically observed that like CBI & IB, even Central Police Organizations could not be stated to be comparable with Delhi Police. The demand for higher pay scales of Inspectors of Income Tax, Central Excise, Customs on par with the Inspectors of CBI, IB as well as the Central Police Organizations may, therefore, need to be viewed in light of the aforesaid facts.
8. Subsequent to recommendations of Firth CPC, the then Finance Minister had constituted a Committee consisting of Chairmen and Members (Personnel) of CBDT and CBEC to look into this issue. The said Committee, vide its report dated 31.07.1998, recommended following pay scales for different posts in CBDT and CBEC :-
1. GROUP-‘B’ : Rs.2500-40000 (Pre-revised) corresponding to Rs.7500-12000 (Revised) – S-14 level.
CBEC : Appraisers, Supdt. (Central Excise) and Supdt. Customs (Preventive).
CBDT : Income Tax Officers.
2. GROUP-‘C’ : Rs.2000-3500 (Pre-revised) corresponding to Rs.6500-10500 (Revised) – S-12.
CBEC : Inspectors (Central Excise)/Examiners (Customs)/Preventive Officers (Customs.
CBDT : Inspectors Income Tax.
9. Based on these recommendations, Department of Revenue had sent proposals for aforesaid up-gradations for consideration of this department. At such time, however, no final decision could be taken on this issue as the file was referred back to Department of Revenue for taking a fresh look on the proposal in view of the freshly implemented ACP scheme as well as the established norms for cadre restructuring. The file was thereafter not sent back probably because by then the cadre restructuring exercise of CBDT & CBEC had been initiated separately. Although, during the said restructuring, the number of posts of ITOs (Income Tax Offices) was increased from 3261 to 4204 and that of ITDs from 8106 to 9490, however, nothing could be done about the pay scale of these posts (which continued to exist unchanged at Rs.6500-10500 and Rs.5500-9000 respectively) because in cadre restructuring no new grades can be introduced. Although the Cabinet Note moved by Department of Revenue vide which the said cadre restructuring was approved also mentioned that “no new pay scales will be introduced for any categories of posts in the department till next Pay Commission”, however, the administrative department has sent the proposal for upgrading pay scales of the posts of ITOs is on the ground that these posts have not been given higher pay scales as a result of restructuring and therefore their case for higher scales is required to be examined and considered on merit. The ground taken by Department of Revenue appears to be justified particularly because the anomaly had cropped up on account of grant of higher pay scales to Inspectors of CBI, IB and CPOs over and above the recommendations of the various successive Pay Commissions including the Fifth CPC which may need to be resolved at this state.
10. It may also be mentioned that simultaneously the issue had also been agitated by All India Federation of Central Excise Executive Officers before Jabalpur Bench of CAT vide OA No.45 of 2000 wherein grant of pay scales at par with CBI and IB had been demanded. The Tribunal, in concluding para of their judgment dated 22.03.2002 had observed as under :-
“In the result, we find the action of the Government to deny the applicants pay scale at par with those of Inspectors of CBI/IB as violative of Article 14 and 16 of the Constitution of India. However, we refrain from ordering accord of any scale to the applicants and in this view of the matter the OA is disposed of with the direction to the respondents to reconsider the claim of the applicants for being accorded the pay scale at par with the Inspectors of CBI and IB having regard to the observations made above by us and to take a final decision by passing a detailed and speaking order, with a period of three months from the date of receipt of a copy of this order. No costs.”
11. The judgment of CAT was sent to Ministry of Law regarding feasibility of filling an appeal. Department of Legal Affairs vide their advice on Page-43.44 in ante while observing that no infirmity existed in the aforesaid judgment had also stated “It is a recorded fact that similarity of the pay scale was recommended by HPC Committee also. But the same could not find favour of consideration by the Government, reasons best known to it. When this fact is admitted that the nature of duties of the Inspectors of Excise are arduous comparatively those of CBI and IB, there appears no reasons as to why they should not be provided the same scale and it appears that it may invoke Article 14 and 16 of the Constitution”. (Articles 14 and 16 of the Constitutional deal with ‘Equality before law and ‘Equality of opportunity in matters of public employment’). No appeal was filed against this order and directions of Tribunal were complied with through passing speaking orders rejecting the demand of higher pay scales of the applicants.”
The copy of the letter No.3(123)2008-RTI dated 25.08.2008 of Department
of Expenditure is annexed herewith as Annexure – .
The Fifth Central Pay Commission had established in clear principle that the earlier parity in pay scales between the Inspectors of Income Tax, Central Excise and Customs and Inspectors of CBI and IB was also enclosed by the fourth Central Pay Commission had to be maintained as explained above. This has been not only admitted by the Govt. of India, Ministry of Finance, Department of Expenditure, but also by Hon’ble CAT, Jabalpur Bench vide OA No.45 of 2000 and Hon’ble CAT, Mumbai Bench in OA No.86/2008. Although the recommendation was made with reference to the post of Inspector, the same is also applicable to next higher posts in the hierarchy i.e. Superintendent. The Sixth Central Pay Commission vide para 7.15.17 had clearly mentioned that the recommendation with reference to the post of Inspector is also applicable for the next higher posts in the hierarchy of the organisation. While the immediate promotional post of Inspector of CBI is Dy SP/CBI, the promotional post of Inspector of Central Excise is Superintendent of Central Excise. Since the Grade Pay of Inspector of CBI i.e. GP 4600 in PB-2 has already been granted to the post of Inspector of Central Excise w.e.f 01.01.2006 , the post of Superintendent of Central Excise is therefore entitled to get the Grade pay as granted to the post of Dy SP/CBI i.e.GP 5400 in PB-3, w.e.f 01.01.2006.
The Fifth Central Pay Commission had established in clear principle that the earlier parity in pay scales between the Inspectors of Income Tax, Central Excise and Customs and Inspectors of CBI and IB was also enclosed by the fourth Central Pay Commission had to be maintained as explained above. This has been not only admitted by the Govt. of India, Ministry of Finance, Department of Expenditure, but also by Hon’ble CAT, Jabalpur Bench vide OA No.45 of 2000 and Hon’ble CAT, Mumbai Bench in OA No.86/2008. Although the recommendation was made with reference to the post of Inspector, the same is also applicable to next higher posts in the hierarchy i.e. Superintendent. The Sixth Central Pay Commission vide para 7.15.17 had clearly mentioned that the recommendation with reference to the post of Inspector is also applicable for the next higher posts in the hierarchy of the organisation. While the immediate promotional post of Inspector of CBI is Dy SP/CBI, the promotional post of Inspector of Central Excise is Superintendent of Central Excise. Since the Grade Pay of Inspector of CBI i.e. GP 4600 in PB-2 has already been granted to the post of Inspector of Central Excise w.e.f 01.01.2006 , the post of Superintendent of Central Excise is therefore entitled to get the Grade pay as granted to the post of Dy SP/CBI i.e.GP 5400 in PB-3, w.e.f 01.01.2006.
It is respectfully submitted that vide OM No.1148/Dir(A)/2008 dated
8.12.2008, the Ministry of Finance, Department of Expenditure had interalia
stated under RTI Act,2005 that “Based on the recommendations of the committee
set up by the Department of Revenue, the pay scales of the Inspectors and
Superintendents of Central Excise in the Central Board of Excise & Customs
under Department of Revenue were upgraded vide OM No.6/37/98 dated 21.4.2004
with a view to maintain their relativity with corresponding posts in CBI/IB.”Despite
such declaration the GP of the post of Dy SP/CBI has not yet been granted to
the post of Supdt. Of Central Excise by the Central Govt.
The copy of OM No.1148/Dir(A)/2008 dated 8.12.2008 is annexed here as Annexure--
2. SECTION OFFICER OF CSS VRS. SUPDT. OF CENTRAL EXCISE..
The copy of OM No.1148/Dir(A)/2008 dated 8.12.2008 is annexed here as Annexure--
2. SECTION OFFICER OF CSS VRS. SUPDT. OF CENTRAL EXCISE..
The Section Officer of Central Secretariat
Services (Group-B) and Group-B Officers of DANICS and DANIPS were allowed pay
scale of 8,000-13,500 on completion of 4 years w.e.f. 01.01.1996. These officers
have been allowed Grade Pay 5400 in PB-3 w.e.f. 01.01.2006 on completion of 4
years also. Whereas the Superintendents of Central Excise which is an analogous
post to such posts had not been allowed any such higher scale on completion of
4 years as on 01.01.1996 and allowed a lower Grade pay of 5400 in PB-2 w.e.f.
01.01.2006 on completion of 4 years arbitrarily without any justification. That
6th Central Pay Commission had also recommended to maintain the parity between
the Headquarters Organisation and the field officers vide chapter 3.1. The High
Powered Committee had also recommended that the Section Officers of CSS and
Gr-B officers of DANICS/DANIPS services
are comparable with the post of Superintendent of Central Excise. It is clearly
mentioned in Note Sheet of the Department of Expenditure vide para-12
(Annexure- ) that posts belonging
to DANICS, DANIPS and Section Officers in the CSS were allowed the scale of pay
8000-13500 in completion of 4 years w.e.f. 01.01.1996. Posts in CBEC in the
grade of 6500-10500 like those in the case of DANICS / DANIPS and CSS are also
filled to some extent by direct recruitment through the Civil Services
Examination. Accordingly a similar dispensation (suitably modified as per the
recommendations of the Committee) for upward revision of pay scale in respect
of these posts in CBEC and CBDT may merit consideration on this ground. The
paragraph 2(ii) of the order dated 13.11.2003 of DOPT is extracted hereunder
for ready reference:
“ 2(ii)- the section officers who are granted this non- functional pay scale of Rs. 8000-275-13500 will continue to remain in Gr-B (gazetted) and their eligibility for promotion to Grade-I (Under Secretary) of CSS will be reckoned on the basis of total period spent in both the scales of S.O. counted together. The copy of the order dated 13.11.2003 is annexed herewith as Annexure-R/6.
It is respectfully submitted that it was granted the pay scale of 10,000-15200 to the grade –I (Under Secretary) of CSS w.e.f. 01.01.1996 as per the recommendation of 5th Central pay Commission.
Vide O.M. dated 31.03.2006, the Stenographer Grade A&B(merged) of CSSS were also allowed the pay scale of 8000-13500 on non-functional basis w.e.f. 01.01.1996. The copy of OM dated 31.03.2006 is annexed herewith as Annexure- . In several other department like Railways, CSS, CPWD etc. the Group-B officers are being allowed promotions directly to GP 6600 in PB-3 (Senior Time Scale) instead of GP5400 in PB-3 (Junior Time Scale). It is therefore respectfully submitted that the Superintendents of Central Excise (Group-B Gazetted) are also eligible to get promotion directly to Senior Time Scale having GP 6600 in PB-3 . to maintain parity with similarly placed employees of other departments. The Section Officers of CSS and officers of DANICS & DANIIPS were granted the pay scale of 8000-13500 w.ef 01.01.96 on completion of 4 years as NFS, the VI CPC recommended GP 5400 in PB-2 as NFGP , but Govt. granted GP 5400 in PB-3 as NFGP to these officers but in case of similarly placed officers of the Department of Revenue and Postal a lower GP i.e GP 5400 in PB-2 has been granted by Govt. w.e.f. 01.01.2006.
“ 2(ii)- the section officers who are granted this non- functional pay scale of Rs. 8000-275-13500 will continue to remain in Gr-B (gazetted) and their eligibility for promotion to Grade-I (Under Secretary) of CSS will be reckoned on the basis of total period spent in both the scales of S.O. counted together. The copy of the order dated 13.11.2003 is annexed herewith as Annexure-R/6.
It is respectfully submitted that it was granted the pay scale of 10,000-15200 to the grade –I (Under Secretary) of CSS w.e.f. 01.01.1996 as per the recommendation of 5th Central pay Commission.
Vide O.M. dated 31.03.2006, the Stenographer Grade A&B(merged) of CSSS were also allowed the pay scale of 8000-13500 on non-functional basis w.e.f. 01.01.1996. The copy of OM dated 31.03.2006 is annexed herewith as Annexure- . In several other department like Railways, CSS, CPWD etc. the Group-B officers are being allowed promotions directly to GP 6600 in PB-3 (Senior Time Scale) instead of GP5400 in PB-3 (Junior Time Scale). It is therefore respectfully submitted that the Superintendents of Central Excise (Group-B Gazetted) are also eligible to get promotion directly to Senior Time Scale having GP 6600 in PB-3 . to maintain parity with similarly placed employees of other departments. The Section Officers of CSS and officers of DANICS & DANIIPS were granted the pay scale of 8000-13500 w.ef 01.01.96 on completion of 4 years as NFS, the VI CPC recommended GP 5400 in PB-2 as NFGP , but Govt. granted GP 5400 in PB-3 as NFGP to these officers but in case of similarly placed officers of the Department of Revenue and Postal a lower GP i.e GP 5400 in PB-2 has been granted by Govt. w.e.f. 01.01.2006.
The 6th CPc in
respect of the pre revised pay sacle of 8000-13500 had observed that many Gr- B
officers had since been awarded 8000-13500
, they should be placed in the running brand PB-2 along with GP 5400
where as the entry grade of Gr-A posts should be running band PB-3 with GP 5400
with a view to avoid disturbance between the two same grade pay of 5400.
3. ASST. DIRECTOR/ CHIEF ENFORECEMENT OFFICERS OF ENFORCEMENT
DIRECTORATE VRS. SUPDT. OF CENTRAL EXCISE.
Vide para-6 to the High Power Committee Report (Annexure-A/7) the
committee had recommended that “By placing the Group-B services in CBEC/CBDT in
the pay scale of Rs.7500-12000, they would be placed on par with identically
situated Group-B employees in organisations in the Department of Revenue such
as the Directorate of Enforcement and NCB, as detailed in Annexure-B. The posts of Superintendent of Central Excise
and the Chief Enforcement Officers of ED
are equivalent post.. The committee also wished to draw attention to the fact
that the duties and responsibilities of similar levels in those two
organisations are on par with the duties and responsibilities of Group-B and C
in the CBEC/CBDT.” It is respectfully submitted that the Government of India vide order dated 04.10.2005 (Annexure- ) had
upgraded the pay scale of Chief Enforcement Officer of Directorate of
Enforcement to the pay scale of 8000-13500 at par with DYSP/CBI without
upgrading the pay scale of Superintendent of Central Excise despite the
recommendations of high Power Committee (Annexure- ) to place the Superintendents of Central
Excise in similar pay scale of Chief Enforcement Officer of Directorate of
Enforcement..
it is
respectfully submitted that the 6th Central Pay Commission vide para 7.15.24 of
their recommendations had stated the following :
“ 7.15.24 – The posts of Assistant Enforcement Officer and Chief Enforcement Officer have traditionally been on par with the posts of Inspectors and ITO/analogous posts in CBDT and CBEC. Subsequent to up-gradation of posts of Inspectors/ITOs/analogous posts in CBDT and CBEC, the Government also upgraded the posts in Enforcement Directorate but with a time lag. Since the parity between these posts is well established, the Commission recommends that the same should be maintained in future.”
The copy of para 7.15.24 is annexed here with as Annexure –
It is respectfully submitted that the pay scale of the post of Chief Enforcement Officer was upgraded to the pay scale of 8000-13500 vide Order F.No.1612612004-Ad.I.C dated 4.10.2005 (Annexure- ). After such up-gradation the post of Chief Enforcement Officer was allowed the replacement Gr. Pay of 5400 in PB-2 w.e.f. 01.01.2006 on implementation of recommendation of 6th Central Pay Commission by Govt. of India. Subsequently the post of Chief Enforcement Officer was re-designated as Assistant Director. The duties and responsibilities of Assistant Director (re-designated) of Enforcement Directorate are on par with the duties and responsibilities of the post of Superintendent of Central Excise. The Superintendents of Central Excise are being joined in Enforcement Directorate as Assistant Director on deputation basis also.
“ 7.15.24 – The posts of Assistant Enforcement Officer and Chief Enforcement Officer have traditionally been on par with the posts of Inspectors and ITO/analogous posts in CBDT and CBEC. Subsequent to up-gradation of posts of Inspectors/ITOs/analogous posts in CBDT and CBEC, the Government also upgraded the posts in Enforcement Directorate but with a time lag. Since the parity between these posts is well established, the Commission recommends that the same should be maintained in future.”
The copy of para 7.15.24 is annexed here with as Annexure –
It is respectfully submitted that the pay scale of the post of Chief Enforcement Officer was upgraded to the pay scale of 8000-13500 vide Order F.No.1612612004-Ad.I.C dated 4.10.2005 (Annexure- ). After such up-gradation the post of Chief Enforcement Officer was allowed the replacement Gr. Pay of 5400 in PB-2 w.e.f. 01.01.2006 on implementation of recommendation of 6th Central Pay Commission by Govt. of India. Subsequently the post of Chief Enforcement Officer was re-designated as Assistant Director. The duties and responsibilities of Assistant Director (re-designated) of Enforcement Directorate are on par with the duties and responsibilities of the post of Superintendent of Central Excise. The Superintendents of Central Excise are being joined in Enforcement Directorate as Assistant Director on deputation basis also.
4. SENIOR
AUDIT/ACCOUNTS OFFICERS VRS. SUPDT. OF CENTRAL EXCISE.
That the Hon’ble CAT, Mumbai Bench vide para
18 to OA No.86/2008 (Annexure- ) had
held the following :
“18. For the purpose of our reference, the concluding portion of the noting in the Ministry as produced by the applicant’s counsel at the time of arguments (which has not been denied or objected by the counsel for the respondents) received under the provisions of RTI Act,2005 may be extracted and the same reads as under :-
13.To sum up, it may be mentioned that in no two organisations, the assigned duties of comparable posts can be totally identical and so is the case with the Inspectors of CBI, IB, Central Police Organisations, Customs, Income Tax and Central Excise. However, the 3rd, 4th and 5th pay commissions by assigning identical pay scales to the Inspectors of CBI, IB, Central Police Organisations, Inspectors of Income Tax, Customs and Central Excise have established the comparable nature of the level of responsibilities assigned to the Inspectors of each of the categories mentioned above. This was also up held by the committee set up by the former Finance minister on this subject as well as in the judgement dated 22.3.2002 of Jabalpur Bench of CAT. In view of this, it may be perhaps be appropriate if the instant proposal of Department of Revenue to up-grade pay scales of the posts of Income Tax Inspectors and Income Tax Officers to Rs.6500-10500 and 7500-12000 with prospective effect is approved. A similar dispensation will also need to be extended to analogous posts in CBEC as the posts in these two departments have a distinct relativity and have always been on par. This would also be in consonance with the decision taken at the time of upgrading pay scales of the posts of various Accounts staff wherein the higher pay scales necessitated in Ministry of Railways (on account of their established relativity vis-a-vis the commercial clerks in that Ministry having been disturbed) was extended to analogous posts in all the Organised Accounts Department of the Central Govt. The financial implication of the proposal would consequently be around Rs.12 crores per annum.”
“18. For the purpose of our reference, the concluding portion of the noting in the Ministry as produced by the applicant’s counsel at the time of arguments (which has not been denied or objected by the counsel for the respondents) received under the provisions of RTI Act,2005 may be extracted and the same reads as under :-
13.To sum up, it may be mentioned that in no two organisations, the assigned duties of comparable posts can be totally identical and so is the case with the Inspectors of CBI, IB, Central Police Organisations, Customs, Income Tax and Central Excise. However, the 3rd, 4th and 5th pay commissions by assigning identical pay scales to the Inspectors of CBI, IB, Central Police Organisations, Inspectors of Income Tax, Customs and Central Excise have established the comparable nature of the level of responsibilities assigned to the Inspectors of each of the categories mentioned above. This was also up held by the committee set up by the former Finance minister on this subject as well as in the judgement dated 22.3.2002 of Jabalpur Bench of CAT. In view of this, it may be perhaps be appropriate if the instant proposal of Department of Revenue to up-grade pay scales of the posts of Income Tax Inspectors and Income Tax Officers to Rs.6500-10500 and 7500-12000 with prospective effect is approved. A similar dispensation will also need to be extended to analogous posts in CBEC as the posts in these two departments have a distinct relativity and have always been on par. This would also be in consonance with the decision taken at the time of upgrading pay scales of the posts of various Accounts staff wherein the higher pay scales necessitated in Ministry of Railways (on account of their established relativity vis-a-vis the commercial clerks in that Ministry having been disturbed) was extended to analogous posts in all the Organised Accounts Department of the Central Govt. The financial implication of the proposal would consequently be around Rs.12 crores per annum.”
The VI CPC recommended GP 4800 in PB-2 for
replacement Pay sacle of 7500- 1200 and GP 5400 in PB-2 for replacement of pay
sacle of 800-13500 for Gr-B officers. Despiter such recommendation the Govt of
India enhanced (a) the grade pay of
Audit/Accounts Officers to GP 5400 in PB-2 and (b) the grade pay pf Senior
Audit/ Accounts Officers to GP 5400 in PB-3 w.e.f 01.01.2006.
In accordance with the Indian Civil Accounts
Service (Group-A) Recruitment Rules,1977 (Annexure- ) Senior Accounts Officers in Group-B of the Central
Civil Accounts Service having pay
scale of 8,000-13,500 were eligible to get promotion to the Group-A post having
Junior Time Scale of 8,000-13,500 during the relevant period. In the similar
analogy if Superintendents of Central Excise (Group-B) would be allowed the pay
scale of 8,000-13,500 during the relevant period, then there would also be no
problem in allowing promotion to such Superintendents to Assistant
Commissioner(Gr.A) posts having Junior Time Scale of 8,000-13,500. Otherwise to
maintain parity with CSS the Superintendents of Central Excise could be
considered for promotion directly to Senior Time Scale. It is respectfully submitted that as
regards Accounts cadres, the Honourable CAT , Ernakulam in OA No. 671/2003
in the case of Jose Sebastian & others vrs. Union of India had held that
Junior Accounts Assts.
of Railways were entitled to the benefit of revised pay scales calculating arrears of pay w.e.f. 01.01.96. This order of Honourable CAT has been up held by Honourable High Court of Kerala & Honourable Apex Court also.
of Railways were entitled to the benefit of revised pay scales calculating arrears of pay w.e.f. 01.01.96. This order of Honourable CAT has been up held by Honourable High Court of Kerala & Honourable Apex Court also.
5. SUPDT. OF CENTRAL
EXCISE ARE ELIGIBLE TO GET GP 6600 IN PB-3 ON COMPELETION OF 4 YEARS OF REGULAR
SERVICE.
It is respectfully submitted that once
comparison between two posts for grant of equal pay scale is made and accepted
denial of the benefits to the grade of Supdt. Of Central Excise of revised pay scale from the date when such
disparity arose i.e. 01.01.1986, by the Central Govt amounted to violation of article 14 and 16 of
the constitution as held by Department of Legal Affairs (Annexure-R/2). In
accordance with the observation of Hon’ble CAT, Mumbai Bench in OA No.86/2008
(Supra) the Inspectors of Central Excise were entitled to get the higher pay
scales w.e.f. 01.01.1986 at par with the pay scale granted to the post of
Inspector CBI as per the recommendations of 4th and 5th Central Pay Commission.
The 6th pay commission had observed that recommendations made with reference to
the post of Inspector are also applicable to the post of Superintendent of
Central Excise. When this fact is admitted that the nature of duties of the
Superintendent of Central Excise are arduous comparatively those of CBI and IB,
these appears no reasons as to why the post of Superintendent Central Excise
should not be provided the same pay scale at par with DYSP/CBI w.e.f.
01.01.1986. By providing a lower pay scale to the post of Superintendent of
Central Excise from a prospective date (w.e.f. 21.4.2004) instead of
01.01.1986, the Govt. Of India have violated the provisions of Article 14 and
16 of the Constitution of India.
It is respectfully submitted that in view of the recommendations of 5th Central Pay Commission, 6th Central Pay Commission and High Power Committee as narrated above it is required to award the pay scale of 8000-13500 to the grade of Superintendent of Central Excise w.e.f. 01.01.1996. The replacement Grade pay of pay scale 8000-13500 is Gr. Pay 5400 in PB-3 (15600-39100) which is required to be awarded to the grade of Superintendent of Central Excise w.e.f. 01.01.2006 at par with DYSP / CBI etc. It is respectfully submitted that the Govt. of India, Ministry of Finance (Department of Expenditure) vide Notification dated 29.08.2008 had created two classes in the grade of Superintendent of Central Excise without considering the recommendations as contemplated vide para-7.15.24 of 6th Central Pay Commission reports and arbitrarily without any justification had awarded the pay scale of 7500-12000 revised to Gr. Pay 4800 in PB-2 (9300-34800) to the Superintendents of Central Excise those have completed less than 4 years of service and the pay scale of 8000-13500 revised to Gr. Pay 5400 in PB-2 (9300-34800) to the Superintendents of Central Excise those have completed more than 4 years of service w.e.f. 01.01.2006. It is respectfully submitted that since the Govt. of India has created two classes in the grade of Superintendent of Central Excise w.e.f. 01.01.2006, it is required to award the Gr. Pay 5400 in PB-3 (15600-39100) in accordance with the recommendation of 6th Central Pay Commission vide para 7.15.24 to those Superintendents who have not completed 4 years of service at par with DYSP/CBI etc. w.e.f. 01.01.2006. Those Superintendents completed 4 years of service are required to be awarded with the Gr. Pay of 6600 in PB-3 (15600-39100) w.e.f. 01.01.2006, the Gr. Pay 6600 in PB-3 is the immediate higher Gr. Pay of Gr. Pay 5400 in PB-3.
It is respectfully submitted that in view of the recommendations of 5th Central Pay Commission, 6th Central Pay Commission and High Power Committee as narrated above it is required to award the pay scale of 8000-13500 to the grade of Superintendent of Central Excise w.e.f. 01.01.1996. The replacement Grade pay of pay scale 8000-13500 is Gr. Pay 5400 in PB-3 (15600-39100) which is required to be awarded to the grade of Superintendent of Central Excise w.e.f. 01.01.2006 at par with DYSP / CBI etc. It is respectfully submitted that the Govt. of India, Ministry of Finance (Department of Expenditure) vide Notification dated 29.08.2008 had created two classes in the grade of Superintendent of Central Excise without considering the recommendations as contemplated vide para-7.15.24 of 6th Central Pay Commission reports and arbitrarily without any justification had awarded the pay scale of 7500-12000 revised to Gr. Pay 4800 in PB-2 (9300-34800) to the Superintendents of Central Excise those have completed less than 4 years of service and the pay scale of 8000-13500 revised to Gr. Pay 5400 in PB-2 (9300-34800) to the Superintendents of Central Excise those have completed more than 4 years of service w.e.f. 01.01.2006. It is respectfully submitted that since the Govt. of India has created two classes in the grade of Superintendent of Central Excise w.e.f. 01.01.2006, it is required to award the Gr. Pay 5400 in PB-3 (15600-39100) in accordance with the recommendation of 6th Central Pay Commission vide para 7.15.24 to those Superintendents who have not completed 4 years of service at par with DYSP/CBI etc. w.e.f. 01.01.2006. Those Superintendents completed 4 years of service are required to be awarded with the Gr. Pay of 6600 in PB-3 (15600-39100) w.e.f. 01.01.2006, the Gr. Pay 6600 in PB-3 is the immediate higher Gr. Pay of Gr. Pay 5400 in PB-3.
Growth in Revenue Collection since
2002-03 (in Rs. Crores)
Sources of Revenue
|
2002-03
|
2011-12
|
2012-13
|
2013-14 (BE)
|
% Growth over
2002-03 in
2011-12
|
% Growth over
2002-03 in
2012-13
|
% Growth over 2002-03 in
2013-14 (E)
|
Central Excise
|
87383
|
150695.59
|
171996
|
197554
|
72.45
|
96.8
|
122.60
|
Service Tax
|
5000
|
95000
|
132697
|
180141
|
1800
|
2553
|
3502
|
Customs
|
45500
|
153000
|
164853
|
187308
|
236.26
|
262.31
|
311.66
|
Total
|
137883
|
398695.59
|
469546
|
565003
|
189.16
|
240.53
|
309.76
|
Increase in Workload since 2002-03
Work
Indicators
|
2002-03
|
2010-11
|
2011-12
|
% Growth since
2002-03
|
No. of
Service Tax Assessees
|
1,33,531
|
16,30,317
|
18,17,415
|
1261%
|
No.
of Central Excise Units
|
79,770
|
3,60,968
|
3,96,118
|
397%
|
No.
of Import Export Documents
|
37,40,970
|
1,25,88,909
|
1,36,94,901
|
266%
|
No.
of Factory Stuffed Containers
|
1,00,000
|
10,80,000
|
12,00,000
|
1100%
|
No.
of International Passengers
|
94,00,000
|
3,79,00,000
|
4,15,00,000
|
341%
|
Other parameters of
increase in workload
Function
|
2004-05
|
2011-12
|
% Growth in Value /
Duty
|
|||
Number of cases
|
Value / Duty (In
crore of Rupees)
|
Number of cases
|
Value / Duty
(In crore of
Rupees)
|
|||
Anti-smuggling
|
Seizures
|
45424
|
859.31
|
25537
|
4523
|
426
|
Duty Evasion
|
1033
|
1080
|
5333
|
2198
|
104
|
|
Anti-evasion
|
Duty Evasion
|
7217
|
3240
|
7182
|
15594
|
381
|
Audit
|
Duty Detection
|
21313
|
1661
|
33769
|
11727
|
606
|
Increase in number of
sub-formations
Areas
|
2002-03
|
2011-12
|
%age increase
|
Number of ICDs/CFSs
|
154
|
262
|
70.13%
|
Airports/Air Cargos
|
33
|
39
|
18.18%
|
Major Seaports
|
12
|
12
|
0
|
Minor Seaports
|
49
|
84
|
71.42%
|
Foreign Post
Office
|
9
|
10
|
11.11%
|
Integrated Check Post
|
0
|
2 @
|
New Formation
|
LTU
|
0
|
5
|
New Formation
|
@ (5
more ICPs are likely to be operational soon.)
