JUDGMENT

A.K. Sikri, J.

1. Before we spell out the issue involved in this writ petition, it would be appropriate to take note of few facts.

2. The respondent herein is working as Commissioner in Customs and Excise in the Department of Revenue, Ministry of Finance, Government of India. He was deputed to Vienna along with certain other members of the team in connection with a Commission on Narcotic Drugs sometime in February/March 2004. An OM dated 27.2.2004 was issued in this behalf clarifying that entire expenditure on the tour was to be borne by the hosts. No Objection Certificate was given by the Ministry of External Affairs on 5.3.2004 and Presidential sanction was also accorded on 10.3.2004. An advance of transfer allowance of Rs.16,000/- was disbursed to the respondent.

3. After coming back, orders dated 6.4.2004 were passed transferring the respondent to Kolkata as Commissioner. He was granted 130 days commuted leave followed by earned leave. While on leave, the respondent submitted a bill claiming TA on account of tour to Vienna and it was stated in the bill that the TA could be remitted directly to Air India. After availing the leave, he joined as Commissioner in Kolkata on 17.10.2004 and sought six months time to shift his family, which time was granted by the Chief Commissioner. The respondent engaged M/s. Nitco Roadways Pvt. Ltd. for transporting his household things. He submitted advance proforma bill raised by M/s. Nitco Roadways for an amount of Rs.48,000/-. Against this, a sum of Rs.38,425/- was sanctioned on 24.10.2005. On receiving this advance, the respondent issued a cheque dated 24.11.2005 to M/s. Nitco in the sum of Rs.48,000/-. However, due to some difficulties, he was unable to move his family to Kolkata. Therefore, on 8.12.2005, he wrote to the Chief Commissioner about non-transportation of goods to Kolkata and returned the amount of Rs.38,425/- through cheque. Amount of Rs.48,000/- given by him to M/s. Nitco was also returned by them to the respondent on 10.12.2005.

4. It so happened that a pseudonymous complaint was received in the Department on 7.7.2005 alleging irregularities on the part of the respondent on the aforesaid two counts, namely, withdrawal of transfer allowance of Rs.16,000/- on visit to Vienna and claiming an advance of Rs.38,425/- for transportation of household goods. On that basis, the respondent was issued memo dated 7.9.2006 asking him to give his explanation as to the TA advance of Rs.16,000/- and another memo dated 22.9.2006 about the drawal of advance against transportation of household goods. After eliciting his explanation, processing the matter further and obtaining the CVC advice, ultimately the respondent was issued charge memo dated 10.5.2007 levelling two articles of charges, which are as under:

"ARTICLE I

Shri Vineet Ohri, while functioning as Commissioner of Central Excise, Kolkata-III Central Excise Commissionerate, Kolkata during 27.10.2004 to 09.01.2006 committed gross misconduct inasmuch as submitted false TTA bill supported by a false transport bill dated 19.07.05 from M/s. Nitco Roadways Pvt. Ltd. Kolkata for Rs.48,000/- towards transportation of his personal effects/domestic goods by road from Delhi to Kolkata (when in reality he did not transfer his personal effects at all) by deliberately omitting the prescribed conditions essential for the exercise of financial powers. As a self-sanctioning authority he showed undue favour to himself in sanctioning the illegal and wrongly calculated inflated amount which was claimed on the basis of false transport bill, in his favour. The said Shri Vineet Ohri, misused his official position so that the false and not 'Pre receipted' transport bill for Rs.48,000\- was accepted and processed by the Accounts Section of his Commissionerate. Later on Shri Vineet Ohri, refunded an amount of Rs.38,425/- drawn by him, through TR-6 challan, received on the basis of false TTA bill by mis-stating the facts and thereby admit