The Tribunal ruled that promotion eligibility must be based on the date of appointment, ensuring fairness and compliance with the One Time Relaxation provisions, while rejecting unjustified restrictions on seniority.

Headnote:(A) Administrative Tribunal Act, 1985 - Section 19 - Promotion to Executive Assistant - Applicants sought promotion based on their eligibility under the One Time Relaxation (OTR) scheme, claiming that the zone of consideration was improperly defined - The Tribunal found that the applicants, having served as Tax Assistants prior to the cut-off date of 28.09.2015, were entitled to be considered for promotion under the OTR provisions. (Paras 1, 7.1, 8.1)

(B) Recruitment Rules - The Tribunal emphasized that seniority must be determined based on the date of appointment and that the junior-senior clause should not apply to those who joined after the cut-off date, ensuring fairness in promotion processes. (Paras 7.1, 7.28)

(C) One Time Relaxation - The Tribunal ruled that the OTR provisions must be harmonized with existing Recruitment Rules, allowing eligible candidates to be promoted without unjustified restrictions. (Paras 7.30, 8.2)

Facts of the case:
The applicants, Tax Assistants as of 28.09.2015, sought promotion to Executive Assistant, arguing that the zone of consideration was improperly defined, affecting their eligibility.

Findings of Court:
The Tribunal directed the respondents to re-evaluate the applicants' cases for promotion based on their service and the applicable rules, ensuring compliance with the OTR provisions.

Issues: The main issues included the proper definition of the zone of consideration for promotions and the applicability of the junior-senior clause.

Ratio Decidendi: The Tribunal held that the date of appointment is crucial for determining seniority and that the junior-senior clause should not disadvantage those who joined after the cut-off date.

Result: The Original Application was disposed of with directions for re-evaluation of promotion eligibility.

ORDER

Hon’ble Mr. Manish Garg, Member (J):-

1. In the present Original Application, filed under Section 19 of the Administrative Tribunal Act, 1985 , the applicants have prayed for the following relief(s):

“(a) Pass an order or direction directing the Respondents to consider the Applicants for promotion to the post of Executive Assistant by including their names in the zone of consideration calling for vigilance clearance report of the applicants after holding that the existing zone of consideration, on the basis of which, the letter dated 23.05.2023 has been issued, is not in accordance with law; and/or (b) Pass any other order or orders that may deem fit in the circumstances of the case.”

1.1 In Writ petition No. 7559/2024 by virtue of Consent Order dated 23.07.2024, while remanding the matter to the Tribunal, the Hon’ble High Court observed as under:-

"3. Further, perusal of the record reveals that on the last date i.e. 24.05.2024 learned counsel for the petitioners sought time to obtain instructions as to whether any person who was not a Tax Assistant as on 28.09.2015, has been granted promotion as an Executive Assistant with only six years of his service by way of relaxation of the Central Excise & Customs Department Executive Assistant (Group-B Non-Gazetted posts) Recruitment Rules, 2015 and that too after passing of the impugned order. In compliance of the same, an affidavit has been filed wherein in para 2 it has been mentioned that the respondents herein are governed by Central Excise and Customs Department Executive Assistant (Group B Non- Gazetted posts) Recruitment Rules, 2015 dated 28.09.2015 which do not provide for merger of directorates and the same has been erroneously directed by the ld. Tribunal vide the impugned order. In the said para it has also been stated that while the respondents herein are governed by the aforementioned Rules and not by Central Board of Indirect Taxes and Central Board of Indirect Taxes and Customs Directorates Executive Assistant (Group “B”, Non Gazetted, Ministerial Posts) Recruitment Rules. 4. In view of above, as agreed by learned counsel for the parties, we hereby remand the case back to learned Tribunal with a direction to decide the Original Application afresh after giving opportunities to both the parties."

2. Learned counsel for the applicants argued that the cadre restructuring was given effect to on 28.09.2015 and the nomenclature of the STA was changed to Executive Assistant. Applicants herein were Tax Assistants as on 28.09.2015 working in various zones other than Delhi.

2.1 Learned counsel drew our attention to the letter dated 29.12.2022, whereby the Govt. took a conscious decision regarding one time relaxation in Recruitment Rules for the post of Executive Assistant in Central Board of Indirect Taxes and Customs (CBIC) field formation, Dept. of Revenue, Ministry of finance. The same reads as under:-

"Subject: One Time Relaxation in Recruitment Rules for the post of Executive Assistant in Central Board of Indirect Taxes and Customs (CBIC) field formations, Dept. of Revenue, Ministry of Finance - regarding.

Sir/Madam,

I am directed to state that, in continuation of Board's earlier letter of even number dated 23.12.2022 on the above mentioned subject, the approval of Competent Authority has been now been accorded to consider those Tax Assistants who were in position as on the date of notification of RRs of EA (field formations) in 2015 i.e. 28.09.2015 and who have completed more than 06 years of regular service as on 01.01.2022, for filling up vacancies of Executive Assistant during the vacancy year 2022, as approved by DOP&T and UPSC.

2. In this regard, all the Cadre Controlling Authorities (CCAs) under CBIC field formations are requested to implement the one-time relaxation in qualifying service for promotion from Tax Assistant to Executive Assistant as per above relaxation in Qualifying service in the existing RRs of EA notified vide G.S.R. 741 (E) dated 28.9.2015 and amended

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2025 Supreme(Online)(CAT) 799

CENTRAL ADMINISTRATIVE TRIBUNALMr. Manish Garg, J, Dr. Anand S Khati, AManish Kumar Gautam And Others – AppellantVersusCentral Board Of Indirect Taxes A& Customs – RespondentO.A./2342/2023

The Tribunal ruled that promotion eligibility must be based on the date of appointment, ensuring fairness and compliance with the One Time Relaxation provisions, while rejecting unjustified restrictions on seniority.

CENTRAL ADMINISTRATIVE TRIBUNAL
Mr. Manish Garg, J, Dr. Anand S Khati, A
Manish Kumar Gautam And Others – Appellant
Versus
Central Board Of Indirect Taxes A& Customs – Respondent
O.A./2342/2023