ORDER

Per Justice M.G.Sewlikar, Member (J)

Both these OAs are being disposed of by common judgment as the issues involved in both these OAs are identical. Facts in OA No.210/2020 are taken as a lead case.

2. Some of the applicants are working as Superintendent and the other applicants are retired Superintendents of Central Excise under the respondents.

3. Applicants are direct recruits Inspectors of Central Excise claiming 2^nd Modified Assured Career Progression (MACP) in Grade Pay [GP] of Rs.6600) and also promotee Inspectors of Central Excise claiming 3^rd MACP in GP of Rs.6600). They are promoted as Superintendent, Central Excise, on different dates. They are given one or two promotions in their entire service of 30 to 36 or 38 years. Some of them have retired as Superintendents and some of them will be retiring as Superintendents.

4. The channel of promotion in Central Board of Indirect Taxes and Customs (CBIC) is that the Inspector of Central Tax and Central Excise is promoted as Superintendent of Central Tax and Central Excise and then promoted as Assistant Commissioner. As per Assured Career Progression (ACP) Scheme 1999, financial upgradations were granted on the basis of promoti