2021 Supreme(Online)(CAT) 546
Reserved On 21.12.2020 CENTRAL ADMINISTRATIVE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD Allahabad, this the 06th day of January, 2021 Present:
Hon’ble Mrs. Justice Vijay Lakshmi, Member-J Hon’ble Mr. Devendra Chaudhry, Member-A Original Application No. 330/00755/2020
(U/S 19, Administrative Tribunal Act, 1985)
Neeraj Kumar, age 53 S/o Late Lal Ji Sahu, R/o 116-A, Ashok Nagar, Prayagraj-211001 (U.P.)
.......Applicant.
By Advocates – Shri Yogesh Srivastava Shri Noor Muhammad V E R S U S 1. The Union of India, through the Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi.
2. The Central Board of Indirect Taxes and Customs through its Chairman, Government of India, New Delhi.
3. The Principal Chief Commissioner (Cadre Controlling Authority) Central Goods and Services Tax and Central Excise, Lucknow Zone, 7-A Ashok Marg, Lucknow, U.P.
4. The Commissioner, CGST & Central Excise, 38, M.G. Marg, Civil Lines, Allahabad, U.P.
5. The Commissioner (Audit) CGST & Central Excise Audit Commissionerate, Kanpur 117/7, Sarvodaya Nagar, Kanpur- 208005, U.P.
6. Assistant Commissioner (Audit) CGST, IVth Floor, Revenue Building near District Court Bus Stand Kalepur, Gorakhpur- 273001.
......Respondents.
By Advocate: Shri Chakrapani Vatsyayan
O R D E R
Delivered By Hon’ble Mr. Devendra Chaudhry, A.M. :
Both Members of this Division Bench have joined online through Virtual Conferencing facility.
2. Shri Yogesh Srivastava, learned counsel for the applicant and Shri Chakrapani Vatsyayan, learned counsel for the respondents, both are present in Court.
3. This O.A. pertains to non-grant of non-functional-grade (NFG) to the applicant. Per the applicant, he was promoted to the post of Inspector on 19.08.2003 (Notional Promotion on 01.07.2001). That he had been holding the post of Inspector before he was promoted to the post of Superintendent and on 15.09.2019, he took VRS. That the applicant while still working on the post of Inspector was granted benefits of financial up gradations under the ACP and/or the MACP Schemes that had the effect of placing him in the pre- revised pay scale of Rs.7500-12000, or granting the Grade Pay of Rs.4800/-(meant for the cadre of Superintendents), on non- functional basis w.e.f. the due date. Further that, prior to the implementation of the recommendations made by the Sixth Central Pay Commission, and formulation of the Revised Pay Rules, 2008, in consequence thereof, the cadre of Inspectors in the CBIC, was in the pre-revised pay scale of Rs.6500-10500 and the cadre of Superintendent was in the pre-revised pay scale of Rs.7500-12000. That under the recommendations of the 6th CPC, the erstwhile Annual Career Progression Scheme (ACP) of granting two financial up gradations in the 12th and 24th years of service were replaced by the Modified Career Progression Scheme (MACP) wherein the employees were entitled to receive three financial up gradations in the 10th, 20th and 30th years of their service. That the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India vide a letter dated 21.11.2008 had issued a clarification to the effect that “Department of Expenditure have now clarified that the 4 years period is to be counted w.e.f. the date on which an officer is placed in the pay scale of Rs.7500- 12000 (pre-revised). Thus, if an officer had completed 4 years on 01.01.2006 or earlier, he will be given the non-functional up gradation w.e.f. 01.01.2006. If the officer completes 4 years on a date after 01.01.2006, he will be given non- functional up gradation from such date on which he completes 4 years in the pay scale of Rs.7500-12000 (pre-revised).
3.1 That, with regards to implementation of this scheme, the CBIC issued a letter circular dated 11.02.2009 which was challenged in the Hon'ble Madras High Court wherein vide order dated 06.09.2010 in the Writ Petition No 13225/2010, M Subramaniam vs Union of India, the Hon High Court Madras directed the respondents to extend the benefit of Grade Pay of Rs 5400/- to the petitioner w.e.f. the date he had completed four years of regular service in the pre-revised scale of 7500-12,000 (corresponding to Grade Pay of Rs 4800), as per Resolution dated 29.08.2008 of the Finance Department. The SLP filed by Union of India was dismissed by the Hon'ble Apex Court vide its order dated 10.10.2017 and a Review Petition thereupon was also dismissed vide order dated 23.08.2018.
3.2 It is further submitted that the claim of the applicant in this OA is also identical and so, it is an already settled matter having been already been decided by orders of the Hon Madras High Court dated 06.09.2010 in the matter above and the Hon’ble Apex Court in the case of M. Subramaniam (supra). Further that in light of these orders, different benches of the Central Administrative Tribunal such as the Principal Bench, the Chandigarh Bench, the Mumbai Bench and the Hyderabad Bench have all followed the above verdict of the Hon Madras High Court and the Hon’ble Supreme Court and have allowed the claim of the concerned applicants seeking the same benefit. Even this bench in its earlier orders has directed similarly and granted benefit to the concerned employees who prayed for identical relief in