ALL
INDIA ASSOCIATION OF CENTRAL TAX
GAZETTED EXECUTIVE
OFFICERS
(Earlier
known as All India Association of Central Excise Gazetted Executive Officers)
Patron
Chief Patron Patron
A. Venkatesh
Ravi Malik
C. S. Sharma
Mob. 7780255361 Mob. 9868816290 Mob.
9313885411
President:
Address for communication: Secretary
General:
M.
Loganathan Flat
No. 6, SE 11, Shastri Nagar, Ghaziabad Harpal Singh
Mob.8758262698 mail
Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in Mob.9717510598
Vice Presidents: B C Khatik, V
Pagare (Central) Diwakar Sahai, Sanjoy
Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P
Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P
Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East)
Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V
Raghunandan (South); All India Convener:
A K Meena All India Coordinator: B L Meena Office Secretary: B C
Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison
Secretary: N S Maheshwari North Zone
Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal
Vigilance Coordinator: R K Singh South
Zone Coordinator: U Sharma
(Recognised vide F.No.B-12017/17/2022-AD-IV A dt.
14.07.23 of CBIC, Govt. of India)
Ref.
No. 130/AIB/P/23 Dt. 29.09.23
COURT
MATTER
To,
1. The Secretary,
Union of India, Ministry of
Finance,
North Block, New Delhi-1.
2. The Chairman, Central Board of
Excise and Customs (now Central Board of Indirect Tax and Customs), North
Block, New Delhi-1.
3. The Secretary, Union of India,
Department of Expenditure,
Ministry of Finance,
North Block, New Delhi-1.
4. The Secretary, Union of India,
Ministry of Personnel, Public
Grievances and Pension,
DoPT, North Block, New Delhi-1.
5. The Chief Commissioner,
Central Excise (now CGST) Delhi Zone,
(Cadre Control Unit), C.R.
Building,
IP
Estate, New Delhi-2.
Subject:
Implementation of the order of the Hon’ble Central Administrative Tribunal,
Principal Bench, New Delhi delivered in OA No. 3549/2016 on 13.09.23 regarding
retrospective implementation of the pay scale revision of the Superintendents
of Central Excise (now CGST) vs. Superintendents of NCB.
Sir,
Kindly find enclosed herewith the
copy of the subject-mentioned order.
2.
It is again submitted with due regards that the pay scale of the
Superintendents of Narcotics Control Bureau was revised to Rs. 7500-12000/-
from Rs. 6500-10500/- w.e.f. 01.01.96
with all consequential benefits vide U.O. No. 169/1/2005-IC Dt. 11.04.05 of
the Department of Expenditure leading to the issuance of Order F. No.
II/2(38)/2004-Estt. Dt. 20.04.05 by the Narcotics Control Bureau whereas the
pay scale of the Superintendents of Central Excise (now CGST) was revised to
Rs. 7500-12000/- from Rs. 6500-10500/- prospectively w.e.f. 21.04.04, i.e.,
from the date of the issuance of the order vide OM No. 6/37/98-IC Dt. 21.04.04
of the Department of Expenditure. It is worth to mention that both categories of the Superintendents were
similarly positioned on 01.01.96, i.e., on the date of the implementation of
upgraded pay scale for the Superintendents of NCB by a prospective order Dt.
11.04.05. So, both categories should
have been placed in the same pay scale giving equal treatment w.e.f. the date
of the implementation of the Central Civil Service, Revised Pay Rules, 1997,
i.e., w.e.f. 01.01.96. This benefit was given to the Superintendents of NCB
but the Superintendents of Central Excise were discriminated by depriving them
from the same benefit without any reason or justification creating class within
a class.
3. It is also
worth to submit that the Superintendents of Narcotics Control Bureau (NCB) were
granted the retrospective benefit despite of the fact that their pay scale was revised even after the
revision of pay scale of Superintendents of Central Excise. The Association
has been continuously raising the demand for implementing the revised pay scale
with retrospective effect instead of 21.04.2004 since very beginning but
nothing has been done till date. It
is further submitted that the
Superintendents in Narcotics Control Bureau were also granted the
non-functional time scale on completion of 4 years of service based on the
precedent of the grant of the same to the Superintendents of Central Excise.
Thus, the pay scale of Superintendents of Narcotics Control Bureau was
revised/upgraded based on the precedent of the upgradation of pay scale of
Superintendents of Central Excise to bring earlier category at par with the
later. Accordingly, the later category should also be granted the same parity
with earlier by giving effect to the OM No. 6/37/98-IC Dt. 21.04.04 from
01.01.96 for the sake of justice and equity. The date of implementation of the
revised pay scale for Central Excise Superintendents has been maintained as
21.04.04 and not the date (i.e., 01.01.96) since when the recommendations of
the 5th Pay Commission were implemented.
4. There exists
an established parity and relativity between the Superintendents of NCB and
Superintendents of Central Excise as the nature of duties, mode of recruitment,
functions and responsibilities of these posts are the same. The Superintendents
of Central Excise are also working as Superintendents in NCB since the creation
of NCB. The NCB was also a part of CBEC (now CBIC) under the Department of
Revenue and remained its part till 18.02.03. The Superintendents of NCB were
sharing common seniority with the Superintendents of Central Excise for
promotion to the same post of Group ‘A’ (i.e., Asstt. Commissioner) till
18.02.03. The Allocation of Business Rules,
1961 were amended vide Notification No. I/22/1/2003-CAB Dt. 18.02.03 [S.O.
193(E)] to include the NCB in the Ministry of Home Affairs. Even after that,
NCB is being monitored by the CBEC/Department of Revenue and the
Superintendents of Central Excise are till now performing their duties as
Superintendents of NCB.
5. The High
Power Committee formed by the then Finance Minister to look into the disparity
created by the implementation of 5th CPC report also accepted that
the Superintendents of Central Excise and the Superintendents of NCB are at
par. Further, the Sixth Pay Commission had categorically observed vide Para
7.15.20 of its report that the duties & responsibilities attached to these
posts whether in Central Excise or in the Narcotics Control Bureau are similar
and recommended for parity of Inspector of the Central Bureau of Narcotics with
the Inspector of Central Excise. Thus, both
expert bodies, i.e., High Power Committee and Pay Commission, accepted and
recommended that promotional and feeder posts of both categories are at par and
be placed at par in the matter of pay scale.
6. Therefore, the
pay scale of Superintendents of Central Excise should have also been upgraded
to Rs. 7500-12000/- w.e.f. 01.01.96 at par with their counterparts in NCB since when the
recommendations of 5th Pay Commission were given effect. As such,
non-grant of enhanced pay scale w.e.f. 01.01.96 is violative of Article 14
& Article 16 of the Constitution of India.
7. The denial of retrospective
revision of pay scale to the Central Excise Superintendents is not correct as
the grave anomaly has arisen on account of the different dates of revision
prescribed by the Department of Expenditure for different categories of
employees. If the pay scale of the counterparts of NCB was revised w.e.f.
01.01.96 by the Department of Expenditure, the prospective revision of pay
scale from 21.04.04 for the Superintendents of Central Excise is gross
injustice to them.
8. Such anomaly was removed by the Govt. from the date of arise,
i.e., 01.01.96, in other cases. Many categories including the Superintendents
of Narcotics Control Bureau vide Office Order under F.No.15/2(38)/2004-Esst.
Dt. 20.04.05 issued by NCB, redeployed surplus staff vide DOP&T O.M.
No.1/7/98-CS.
9.
The anomaly crept w.e.f. 01.01.96 which should have been removed from the date
of occurrence. The similar upgradation of pay scales in other govt. departments
has been given effect from 01.01.96. Non-effect of pay scale of Central Excise
Superintendents w.e.f. 01.01.96 has resulted in huge monetary disadvantage in
the monthly salary as well as pension to them. The Revised Pay Rules, 1997 implementing the
report of the Vth CPC also came into force w.e.f. 01.01.96 to give effect to
the revised pay scale from the same date in equitable manner. The High Power
Committee was also formed to consider and undo the anomaly crept into existence with effect from 01.01.96
after recommendations of 5th Central Pay Commission.
10.
The decision to revise the pay scale with prospective effect from 21.04.04
instead of 01.01.96 vide OM F. No. 6/37/98-IC Dt. 21.04.04 has been held “arbitrary and illegal” vide the
order dated 17.01.12 passed by the Hon’ble CAT, Mumbai in the OA No. 86/2008
filed by Income Tax Gazetted Officers Association and others. Various Hon’ble courts also
including Hon’ble Supreme Court have already decided that effect of revised
scale should be given from the date of the
implementation of report of CPC or from the date of creation of anomaly.
11. The
Hon’ble Supreme Court has also given the retrospective benefit along
with arrears to the employees in various cases including SLP (Civil) No.
9832/2013 titled as Union of India and others vs. Jose Sebastian and others
{Review Petition (Civil) No.1494/2013 preferred
by the Govt. against the aforesaid judgment was also dismissed vide order dated
01.8.13}, SLP (C) No.13818/2020 vide judgment dated 08.01.21, Civil Appeal No.
5866 of 2000, SLP (Civil) Nos.1587-1588/2014, WP(C) No. 81/1969 etc.
12.
The Hon’ble High Court of Delhi has also given the retrospective benefit alongwith
arrears to the employees in various cases including Writ Petition
(Civil) No.1523/2016 (alongwith 6% interest) in which SLP(C) No. 13818/2020 has
been dismissed, in W.P. (C) 3945/2017 etc.
13. The Hon’ble Central Administrative Tribunal,
Principal Bench, New Delhi has also given the retrospective benefit to the employees in O.A. No. 2529/96, O.A.
No. 2951/2003, O.A. No.763 of 2015 (alongwith 6% interest) etc.
14. The Coordinate Bench of the Hon’ble
Central Administrative Tribunal at Ernakulum has also taken the view that the
effect of the revised scale should be given from the date of the implementation of the report of the Pay Commission in
its order in O.A. No.671/2003 on 30.06.06 allowing the benefit of improved pay
scale retrospectively w.e.f. 01.01.96
with arrears.
15. The Bombay Bench of the Hon’ble Central Administrative Tribunal
has also given the retrospective benefit
to the employees in O.A. No. 859 of 2004.
16.
Thus, the Superintendents of Central Excise and the other similarly positioned
persons (i.e., Superintendents of NCB) in CBEC had different pay scales for the
period 01.01.96 to 20.04.04 u/5th CPC, first having Rs. 6500-10500/-
and later having Rs. 7500-12000/-. The Central Excise Superintendents in CBIC also
have two scales u/5th CPC, one effective from 01.01.96 and other
revised scale effective from 21.04.04. A Superintendent retiring on 31.03.04
gets his pension & other retirement benefits calculated on the basis of the
pay scale of Rs. 6500-10500/- whereas another Superintendent retiring on 30.04.04
gets his pension & other retirement benefits calculated on the basis of pay
scale of Rs. 7500-12000/-. Thus, it creates a class within a class and seniors
are forced to get less pension than their juniors.
17.
The benefit of upgraded pay scale has been withered down for the Central Excise
Superintendents by the prospective revision due to the loss of due increments
in the upgraded scale for the period from 01.01.96 to 20.04.04. The decision to
make the pay revision effective from 21.04.04 is discriminatory and a deviation
without any legitimate and valid reason. The concerned authorities have not
cited any reason whatsoever for taking a decision at variance from the precedence,
i.e., to give effect to the revised scale from a prospective date and not from
the date of implementation of Pay Commission recommendations and Central Civil
Service, Revised Pay Rules, 1997.
18.
Your kind attention is also invited to the order (copy enclosed) given by the
Hon’ble High Court of Kolkata in WPCT No. 21 of 2015 based on which the benefit
of the OM F. No. 6/37/98-IC Dt. 21.04.04 has been granted retrospectively from
01.01.96 (copy of CBDT order enclosed) to Income Tax Officers. It is also,
however, worth to mention that their case was for notional benefit whereas our
case is for actual benefit. Both cases are on the same lines except this
difference. In their case, a Special Anomaly Committee was directed to be
formed by the Hon’ble High Court to deal with the matter whereas the competent
authority has been directed by the Hon’ble CAT to take decision by disposing
off our representation in our case. Accordingly, our officers are also required
to be given the in-rem benefit of the OM F. No. 6/37/98-IC Dt. 21.04.04
retrospectively on actual basis w.e.f. 01.01.96.
19.
There exist so many orders of so many courts including the Hon’ble Supreme
Court that the benefit of such matters are to be given in-rem. Same has been
intended in the National Litigation Policy to minimise the litigations and not
to force all equally placed persons to approach the legal courts on the same
matter. Your kind attention is also invited to the latest order on the issue
given by the Hon’ble Central Administrative Tribunal, Principal Bench, New
Delhi in O.A. No. 2544/2015. In
this order, the Hon’ble CAT has specifically ordered that the benefit of
upgraded pay scales is to be given to all eligible employees with effect from
01.01.96 irrespective of the fact whether they have approached an appropriate
judicial forum for the same or not as under-
“Before parting we would also express a
hope that the competent authority shall on its own extend the benefit of
upgraded pay scales to all eligible employees with effect from 01.01.1996
irrespective of the fact whether they have approached an appropriate judicial
forum for the same or not so that unnecessary litigation is avoided.”
20. It is also worth to mention that the
Hon’ble High Court of Delhi has given the retrospective benefit alongwith
arrears to the employees in Writ Petition (Civil) No.1523/2016 alongwith 6%
interest in which SLP(C) No. 13818/2020 has been dismissed. The Hon’ble CAT,
Delhi has also given the retrospective benefit to the employees in O.A. No. 4419
of 2014 and 763 of 2015 alongwith 6% interest.
21. The Hon'ble
Delhi High Court in WP (C) No. 3945/2017 in case of Shailendra Singh & ors
vs. Union of India & ors vide order Dt. 02.12.19 has laid down that once
the Govt. had in principle decided to revise pay scale, the effective date from
which the benefits of such revised pay would accrue would be the date when such
benefits became available and not from the date when their applicability was
notified by the particular Ministry or Department. The relevant portion is as
under:
“This is
somewhat similar to recommendations of a CPC, Periodically, restructuring is
undertaken, pay-scales are introduced and revised as a result of the
recommendations of the PC. However, the actual implementation of these
recommendations gets postponed because in the individual Departments and
Ministries, the necessary changes to the RRS have to be made and notifications
have to be issued All of this postpones the actual grant of the benefit in that
particular Ministry or Department. However, when it is finally given, the
benefit is usually given from the uniform date when such revised pay-scales
were made available, as a result of the recommendations of the CPC.”
22. The Hon'ble
Delhi High Court in yet another order Dt. 18.12.19 in WP (C) No 1523/2016 in
the case of All India Railway Accounts Staff Association & ors vs. Union of
India have again reiterated the above principle in the following words:
“Recently, this
Court in its order dated 2nd December, 2019 in W.P. (C) 3945/2017 (Shailendra
Singh v. Union of India) accepted the plea of the Petitioners therein that once
the Government had in principle accepted the recommendations of the 5th CPC,
the effective date from which the benefits of such revised pay would accrue
would be from when such benefits became available, and not from the date on
which their applicability was notified by the particular Ministry or
Department.”
23. The Issue
relating to effective date of grant of scale to the govt. employees is no
longer res integra. The issue has been long settled by the Apex Court in the
case of Purshottam Lal & others Vs. U.O.I & another in Writ Petition
(Civil) No. 81/1969 vide their order Dt. 21.02.73 by a Constitution Bench of
five Judges. The facts of the case decided by Apex Court are identical with the
facts of the instant case. The relevant portion of the decision is extracted
below:
“In the result
the petition is allowed and it is directed that the revised pay scales of the
petitioners will have effect from July 1, 1959, in accordance with the
recommendations of the Pay Commission. We further direct that the petitioners
should be paid the amount payable to them as a consequence of the revision of
the pay scales with effect from July, 1959. The petitioners will have the costs
of this petition.”
24. The
aforesaid decision has attained finality and is binding on all concerned under
Article 141 of the Constitution. The pay scales granted on 24.04.04 vide OM F.
No. 6/37/98-1C to the Superintendent of Central Excise ought to be granted w.e.f.
01.01.96, the date from which the recommendations of 5th CPC were implemented. The aforesaid
both decisions of Hon’ble Delhi High Court have also assumed finality and are
binding on all concerned.
25. In view of
the above, it is very much requested to kindly consider the above submissions
sympathetically for the sake of justice and give the retrospective effect to
the enhanced pay scale of the Central Excise Superintendents w.e.f. 01.01.96
instead of 21.04.04 by implementing the OM F. No. 6/37/98-IC Dt. 21.04.04 from
01.01.96 with all consequential benefits with due interest at the rate of at
least interest of GPF. It is also requested to give an appointment to the
Association to enable making the due submissions in person for more clarity.
Thanking you,
Yours sincerely,
Encl: As above
(CAT order, High Court order & CBDT order).
(HARPAL SINGH),
Secretary General.
Copy with the request for necessary
action to:
The Cabinet Secretary, President House,
New Delhi.
