CENTRAL ADMINISTRATIVE TRIBUNAL CORAM:

Reserved on 15.01.2026 Pronounced on 16.01 .2026 THE HON’BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)

THE HON’BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)

Ramesh Chandra Mishra, aged about 65 years, S/o. Late Udayanath Mishra, At/P.O- Raichakradharpur, P.S Satyabadi, Dist.-Puri, presently retired as Tax Assistant, Office of Chief Commissioner of CGST, Central Excise, &

Customs, BhubaneVswERarS ZUoSn e, Bhubaneswar.

……Applicant

1. Union of India, represented through the Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi.

2. Chief Commissioner, GST(Central Tax), Central Excise & Customs, Bhubaneswar Zone, Central Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha Bhubaneswar.

3. Commissioner, CGST, Central Excise & Customs Bhubaneswar-I, Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha Bhubaneswar.

4. Joint Commissioner, (CCO), O/O Chief Commissioner, GST(Central Tax), Central Excise & Customs, Bhubaneswar Zone, Central Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha Bhubaneswar.

5. Sri Ajaya Kumar Sahoo, now serving as Inspector (Central Excise) O/o Commissioner, CGST, Central Excise and Customs, Rourkela, Rourkela, Dist-Sundargarh.

6. Sujit Kumar Chand, now serving as Sr. Tax Assistant, CGST, Central Excise & Customs, Commissionerate, Bhubaneswar-II Hqrs, Central Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha.

……Respondents For the applicant : Mr. P.K.Mishra, Counsel For the respondentOs R : MDr . JE.K . NRa yak, Counsel PRAMOD KUMAR DAS, MEMBER (A):

The facts which are not in dispute and also cannot be disputed are that in compliance of the order of this Bench dated 08.11.2007 in O.A.No. 27/2005, upheld by the Hon'ble High Court of Orissa vide order dated 10.05.2012 in WP (C) No.7217/2008, the respondents department promoted the applicant to the post of Lower Divisional Clerk (LDC) vide order No. 58/ESTT/BBSR-1/2012 dated 31.10.2012 w.e.f. 05.03.2003 and placed him above S/Sri Surendranath Sahoo, Ajay Kumar Sahoo, Govinda Chandra Prusty and Sujit Kumar Chand in the RAVI KUMseAnRiority list published as on 01.01.2013 in the grade of LDC, who, meanwhile, were promoted to the grade of Tax Assistant vide order No. 21/ET/B-1/09 dated 29.5.2000.

2. Thereafter, the applicant raised his grievance before the authorities of the department for giving him promotion from the date when his juniors, S/Sri Surendranath Sahoo, Ajay Kumar Sahoo, Govinda Chandra Prusty and Sujit Kumar Chand, were promoted to the Grade of Tax Assistant. Since the said grievance did not yield any result, he once again knocked the doors of this Bench by filing O.A.No. 87/2015. During pendency of the OA, applicant superannuated from government service in the afternoon of 31.03.2016. The OA No. 87/2015 was allowed by this Bench vide order dated 08.03.2019.

3. In compliance, of the order dated 08.03.2019 in OA 87/2015, the respondents department promoted him to the grade of Tax Assistant w.e.f. 09.07.2013 vide order No. 42/ET/CO/BBSR/2019 dated 22.07.2019 but did not consider his case for promotion of Sr. Tax Assistant, scale of pay Rs. 9300- 34800/- with G.P. of Rs. 4200/- in PB-II, albeit his juniors named above were already promoted to Sr. Tax Assistant meanwhile.

4. The applicant submitted representation on 21.10.2019 claiming his promotion to the grade of Sr. Tax Assistant w.e.f. the date his juniors, named above, were promoted and, accordingly, refixation of his pay in the grade of Sr. Tax Assistant and pension etc.

5. Respondents considered his representation dated 21.10.2019 and rejected his request for promotion to Sr. Tax Assistant w.e.f. the date his juniors were promoted vide order dated 22“.I0t 1is. 2t0o 2in0f o[r Am/ t1h9a]t byoyu o wbseerer vpirnogm aost eudn tdoe trh:e grade of Tax Assistant on national basis w.e.f. 09.07.2013 vide this office order No.42/ET/CCO/BBSR/2019 dated

22.07.2019.

In terms of Recruitment Rules of Sr. Tax Assistant, 2003, a candidate having 03 years of regular servic