JUDGMENT

D. Raju, J.-Civil Appeal No. 4679 of 1996 has been filed by the appellants herein, who lost in their application filed before the Central Administrative Tribunal, Ahmedabad Bench, in O.A. No. 162 of 1989, which came to be dismissed by an order dated 10.8.1994. Since their application for review in R.A.No.31 of 1994 also came to be dismissed by an order dated 12.10.1994, Civil Appeal No. 4680 of 1996 has also been filed.

2. The various cadres of establishment in Indian Audit and Accounts Department relating to the office of the Accountant Generals in the States were bifurcated and restructured w.e.f. 1.3.1984 into (i) Accountant General (Accounts and Entitlement) and (ii) Accountant General (Audit). So far as the State of Gujarat is concerned, the combined office of the Accountant General, which had its main office at Ahmedabad with a Branch at Rajkot, was bifurcated into two separate offices, A.G. (Audit) at Ahmedabad/Rajkot and office of the A.G. (A & E) at Rajkot/Ahmedabad. Prior to the said bifurcation, the combined office, among other categories, had in the Supervisory Cadres (a) Section Officers (those who were promoted after passing Subordinate Accounts Services Examin