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, Dis