Alpesh Y. Kogje, J.

1. Both these petitions are directed against the same judgment dated 20.08.2014 by the CAT, Ahmedabad Bench in OA No. 123 of 2010.

2. Special Civil Application No. 16765 of 2014 is filed by the Union of India/Department of Post through Chief Post Master General, Gujarat Circle (hereinafter referred to as "the Department") challenging the aforesaid order to the extent that the Tribunal remands the matter to the disciplinary authority to take appropriate view for imposing punishment lesser than the order of removal from service as is imposed by the Department.

3. Special Civil Application No. 10680 of 2015 is filed by the employee challenging the aforementioned order on the ground that the Tribunal ought to have quashed and set aside the charge sheet, departmental inquiry and the punishment imposed. The employee was working as Gramin Das Sevak (GDS) BPM, Mitrada BO between 13.10.1992 to 04.07.2001. When the employee was alleged to have misappropriated the Government funds by not accounting in the branch office accounts, thereby violating Rule 133 and 134 of the BO Rules 7th Edition 1986 and Rule 131 read with Rule 143 and 144 of BO Rules 6th Edition 1982, a