" 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.

Thursday, 20 March 2025

points for OCM

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

President:                                             Address for communication:                                      Secretary General:

Kajal Kumar Mandal                         Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob. 9957366172       mail Id:aiacegeo2019@gmail.com        Site:cengoindia.blogspot.in       Mob. 9717510598

Chief Patron: Ravi Malik Patrons: A. Venkatesh, C. S. Sharma, M. Nagaraju

Vice Presidents: B C Khatik, K D Venkatraman  (Central) Swapan Kr Das, Subrata Adhikary (East) Ashish Vajpayi, B B Sharma (North) G Srinivas Reddy, G Ananda Sukumar (South) Siddhraj Parmar, Vimal Kishore Soni (West) Joint Secretaries: Manoj Kumar, T J Manojumon (Central) Pradyut Purkayastha, Ashis Maji (East) Rajeev Prakash, Anil Sreedharan (West) Prabhakar Sharma, R B Sahu (North) K Yugandhar Kumar, S M Kosalaya Devi (South); Office Secretary: B C Gupta Treasurer: Manoj Kumar Liaison Secretary: Bhoopesh Organising Secretary: Utkarsh Sharma South Zone Coordinator: R Keny Legal Coordinator: S Sabarwal Joint Organising Secretary: Jayant Dey East Zone Coordinator: Debasish Modak

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 15/AIB/O/25                                                                       Dt. 20.03.25

To,

Sh. Natthan Singh,

Under Secretary, Ad. IVA,

CBIC, New Delhi.

Sub: Agenda Points for Office Council Meeting.

Sir,

            Kindly refer to the Meeting Notice issued vide No. B-12017/01/2024-AD.IVA Dt. 13.03.25 of the CBIC. As asked, agenda points for the meeting are submitted as follows for due redressal-

            (A) DPC for the post of Asstt. Commissioner: DPCs for vacancy year 2024 & 2025 are still pending, which should have been conducted very well before the month of respective January of the concerned year. The DPC may kindly be conducted at the earliest taking into consideration all vacancies. Our officers are forced to retire without promotion with no fault on their part for the want of timely DPC. DOPT OM NO. 28036/8/87-ESTT. (D) Dt. 30.03.88 may be used for ad-hoc promotion, if there is any court injunction or seniority dispute.

(B) Removal of stagnation: The matter of stagnation being faced throughout the country and intra as well as inter cadre disparities is unresolved for years. Some Zones are lagging behind in promotions very badly. The worst situation is being faced by the North East Region. The Inspectors of 1989 batch of this region are yet to get promotion to the grade of Assistant Commissioner. A serious look is required to resolve the matter of stagnation being faced throughout the country by the officers appointed as Inspector (whether direct recruit or promotee) which may be undone by adopting the schemes like Implementation of in-situ promotion scheme as approved by CBIC on 18.02.11, Scheme to remove stagnation independent of cadre restructuring as approved by the Cabinet in the year 2013, Batch to batch Non Functional Financial Upgradation (NFFU) to grant financial parity, Flexible Complementary/Dynamic Assured Career Progression Scheme etc. etc.

(C) Ensuing cadre restructuring of CBIC: The ensuing cadre restructuring was started more than six years ago. The Association came to know that the proposal for the same has been redrafted and yet to be sent to the DOPT. The same may kindly be expedited and the Association may kindly be duly consulted before and after the finalization of the proposal as was done in the past by providing the copy of the proposal. It is reiterated that the posts of Commissioners may kindly be minimized and the posts above the Commissioner may be totally abolished as there is no work above the Addl. Commissioner under GST. In the State GST, there are the Commissioners equal to the number of States only.

(D) Enhancement of pay scale w.e.f. 01.01.96: Various courts have already ordered to implement Deptt. of Expenditure OM No. 6/37/98-IC Dt. 21.04.04 w.e.f. 01.01.96 instead of 21.04.04 in r/o pay scale of Superintendents and Inspectors. Even the SLP filed by the Govt. on this issue has been dismissed by the Hon’ble Supreme Court. It is, therefore, requested to implement the OM Dt. 21.04.04 w.e.f. 01.01.96.

               (E) Promotion against the refusal of promotion: As per para 17.12 of the guidelines on DPCs issued vide DOPT OM No. 22011/5/86-Esstt. (D) Dt. 10.04 89, next person in select list may be promoted in the case of refusal of promotion. This provision may kindly be implemented for all DPCs happened in the past & to be happened in future for the post of Asstt. Commissioner & Superintendent.

               (F) Infrastructure, office space and manpower to field formations: Field formations are acutely lacking the due manpower, prescribed office space and infrastructure. Needful may kindly be done treating the matter seriously. The manpower sanctioned strength at Superintendent and Inspector level is merely 20% of actual requirement everywhere. Superintendents are forced to look after multiple charges including DDO & AO meant for ministerial cadre. This 20% also becomes merely 10% at the places like Uttar Pradesh as the working manpower at the level of Superintendent is merely half of the sanctioned strength for the want of DPC for the post of Superintendent here. Likewise, North East Zone is working with the half of the sanctioned strength of Inspectors. The situation of manpower in other zones is also at the worst. The Superintendents and promotee Asstt. Commissioners are forced to apply for VRS continuously due to being overburdened for the want of due manpower throughout the country. Due steps may kindly be taken to provide required manpower.  

(G) Parity in promotions with the Examiners: Examiners are becoming Addl. Commissioner and Commissioner whereas Central Excise/CGST Inspectors are retiring as Superintendents/ad-hoc Asstt. Commissioners despite of both categories being belonged to same cadre of Inspector as both are mentioned as Inspector in Recruitment Rules with same functions and being recruited under common process. So, the officers recruited as Central Excise/CGST Inspectors may kindly be given parity in promotions with respective batches of Examiners.

(H) Updating of All India Seniority List of Central Excise/CGST Superintendents: The Seniority List has been published only upto 2011. Every DPC for the post of Assistant Commissioner is being delayed for the want of the seniority list and the officers are forced to retire without promotion with no fault on their part. The seniority list may kindly be updated at an early date.

(I) Regularization of 2118 temporary posts of Asstt. Commissioner: 2118 temporary posts of Asstt. Commissioner may kindly be regularized keeping the same intact only for the purpose of promotion. For the want of regularisation of these posts, our officers promoted against these posts are unable to get further promotions.

(J) Implementation of the legal verdicts: Legal verdicts in service matters are not being implemented by the CBIC despite of being settled by the Hon’ble courts including the Apex Court. Unwarranted litigations are on regular increase despite of Govt. policy of minimum litigations and huge expenses in the form of money and manpower from both sides (staff and Govt.) are being made on these. All of such verdicts may kindly be implemented in rem.

(K) Upgradation/redesignation under GST like State Governments: Posts have already been upgraded/redesignated by one step in State GST at every level but no such measures have been taken in CBIC. Not only it, the counterparts of our Superintendents had been placed in the pay scale equivalent to Rs. 5400/- in PB3 in State GST. The same measures may kindly be taken for the sake of parity, otherwise the public perception is that our officers are junior to our counterparts of SGST.

            (L) Implementation of the DOPT OM No. AB-14017/12/88-Estt. (RR) Dt. 25.03.96 regarding junior-senior clause: It is being implemented since 2014 instead of 1996 in CBIC. The same may kindly be implemented since 1996 for the sake of justice to all and to avoid unwarranted litigations. The Hon’ble High Court of Delhi also intended the same in Pankaj Nayan and other cases.

            (M) Undoing of MACP irregularities: Our officers are getting after service of 30 years under MACPS what they were getting under ACPS after 24 years of service. The irregularities regarding offset of time scale with MACP upgradation and treating same Grade Pay of Rs. 5400/- in PB2 & PB3 differently may kindly be undone by taking a serious approach.

               (N) Promotion of ad-hoc Assistant Commissioners promoted against temporary posts to the post of Deputy Commissioner on completion of 4 years of service and counting of temporary service for further promotions, so that seniors are not forced to work under juniors. It may kindly be taken into consideration that “post” has been defined as regular and temporary in same manner in IRS Rules and promotions to these posts are also being affected as per IRS Rules. No rule or law allows a senior to work under the junior.

            (O) Complete implementation of the order given on 24.02.95 in OA No. 541/1994 by the Hon’ble Jabalpur CAT for payment of arrears. No appeal was made against it and it has only been implemented partly. It was replied by the CBIC that the pay scales of Superintendents and Inspectors were enhanced w.e.f. 21.04.04 as a sequel of the said order. So, the order was implemented incompletely.

            (P) Implementation of para 7.15.24 of 6th CPC report which has not been implemented despite of approval (it may kindly be from 01.01.96 instead of prospective implementation) by the Competent Authority to grant parity to our Superintendents with the Chief Enforcement Officers as recommended by the CPC that parity between both categories is well established and should be maintained in future too.

               (Q) Compassionate appointments: All compassionate appointment cases may kindly be finalised taking some special/one time measure/s. Common financial criteria may kindly not be adopted for all cadres and posts may be distributed among all cadres in proportion of their strength otherwise all posts will go to Group C only. Special provisions for CORONA victims’ families may also kindly be brought to finalise such cases immediately. Financial criteria may kindly be considered in proportion of financial status of Group A, B and C separately for compassionate appointments.

               (R) Workload in Range Offices: Range offices are tremendously overburdened due to huge number of assessees against the original model of CBIC of 300-400 assessees per Range under GST. Many Ranges have number of assessees even to the tune of lacs. Workload is also required to be distributed equitably among all cadres by fixing financial limits in proportion of pay scales as prevalent in State GST and Income Tax. Needful may kindly be done for proper reorganization of Ranges and Divisions and work distribution for smooth functioning of GST.

               (S) Non-functioning of AIO: System is in very troublesome and bad shape. It is not responding properly and repeatedly being shut down wasting huge time and having tremendously adverse effect on GST functioning. Needful may kindly be done to improve it. It should work on a single click for smooth functioning in the interest of GST as the Govt. has incurred huge money on it.

               (T) Grant of Additional Post Allowance: W.r.t. RTI reply vide F.No.A-26011/67/2020-Ad.IIA Dt. 06.04.21 of CBIC and DOPT OM vide No.2/13/2017-Estt.(Pay.II) Dt. 08.08.18, our officers are entitled to get Additional Post Allowance on account of looking after multiple charges but the same is not being paid to them despite of the admission by the CBIC that all the instructions/guidelines issued by DOPT on Additional Post Allowance are strictly being followed by CBIC alongwith enclosing the DOPT OM issued vide No.2/13/2017-Estt.(Pay.II) Dt. 08.08.18.

               (U) Regularisation and issuance of Seniority List of Asstt. Commisioners beyond 2015-16: Regularization has been done and Seniority List issued only upto 2015-16. After it, all Asstt. Commissioners have been working on ad-hoc basis despite of being promoted against long-term vacancies. Recently, the PAO, Ahmedbad has asked to review such cases mentioning that all ad hoc Asstt. Commissioners working beyond one year are to be reverted as per DOPT guidelines, if approval from DOPT is not taken to continue beyond one year. Reguarisation and Seniority List of Asstt. Commissioners may kindly be updated and serious steps may kindly be taken, so that none of officers is revert back due to ad hocism.

            (V) Implementation of DOPT OM F.No.22034/4/2020-Estt.(D) Dt. 05.04.21 issued as per Supreme Court order: Item No. 9 of the OM says that those employees who got either one promotion or 1st ACP before 01.01.06 and who did not earn any promotion or 2nd ACP during 01.01.06 to 31.08.08, are eligible for 2nd MACP on or after 01.09.08 (i.e., due on completion of 20 years) and 3rd MACP after 30 years of service or 10 years in the same grade pay/pay level, as the case may be. The same may kindly be implemented.

               (W) Uniform implementation of Parmar verdict: It has been implemented for a few officers and on a few places. It may be implemented uniformly by taking uniform decision instead of implementing discriminatingly, whether to be implemented or not.

               (X) Grant of 4 years time scale to ad-hoc Superintendents: On some places like Bombay zone, promotions to post of Superintendent are being affected on ad-hoc basis even on long term posts. All of such Superintendents may kindly be granted time scale in Level-9 or equivalent after completion of 4 years of service.

            (Y) In rem implementation of Subramaniam verdict: Hyderabad CAT has set aside letter F.No. A-26017/98/2008-Ad.II.A dated 16.09.2009 of CBIC in OA No. 1121/2019 giving benefit of Grade Pay of Rs.5400/- from the date of completion of regular service of 4 years in the Grade Pay of Rs. 4800/-. Further, Delhi CAT has directed very specifically to implement Subramaniam verdict in rem in OA No. 3768/2018 and 1180/2022. Allahabad, CAT has also given various orders for in rem implementation of the same. Accordingly, the said verdict may kindly be implemented in rem.

(Z) No need of DIN in the present era of e-office: Generating of DIN was relevant only in pre e-office era when manual files were in use and DIN was introduced to rule out any unauthorized communication to the assessees. Now it is impossible to issue any unauthorized communication to the assessee under the era of e-office and official e-mails. DIN has no relevance now in e-office in general and with e-signature in particular. So, need of DIN may kindly be undone.

(AA) Retrospective promotions: All DPCs for the post of Asstt. Commissioner are happening late for more than one decade. In OA No. 192/2021, Lucknow CAT has directed to give benefit of promotion from the vacancy year with all consequential benefits. Accordingly, all Asstt. Commissioners promoted late during the period of more than one decade and to be promoted in future may kindly be given retrospective benefit of promotion as per vacancy year with all consequential benefits. Such benefit may also be given to all Superintendents promoted or to be promoted late.

It is requested to kindly take the due decision on every point and marked to the concerned section/authority duly reflecting in the minutes.

Thanking you,

Yours sincerely,

                                                                                                                                                       

(HARPAL SINGH),

Secretary General.

Copy with the request for necessary action to:

(1)   The Commissioner (Coordination), CBIC, North Block, New Delhi.

(2)   The Member (P&A), CBIC, North Block, New Delhi.

(3)   The Chairman, CBIC, North Block, New Delhi.