CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI O.A. No. 1827/2020 O.A. No. 3912/2023 This the 15^th Day of December, 2025 Hon’ble Mr. R.N.Singh, Member (J) Hon’ble Shri. B. Anand, Member (A)

1. Manoj Kumar Yadav, S/o Ramanand Yadav

2. M. P. Chandrasekar, S/o M. Palanivelu 3. Pankaj Kumar, S/o Mohan Prasad

4. Shashi Kumar Mishra, S/o Ram Kumar Mishra

5. Anuj Kumar, S/o Ram Sagar Keshri

6. Amit Kumar Lal, S/o Shri Raj Kumar Lal

7. Sudhanshu Kumar, S/o K. P. Singh

8. Avinash Kumar Keshari, S/o Shri Shambunath Keshari

9. Ashish Kumar, S/o Late Munni Lal 10. Samir Deb Roy, S/o Late J. R. Deb Roy

11. Mahesh Kumar Singh, S/o Rajeshwar Singh

12. R. Murali Krishnan, S/o R. Ramachandran

13. R. Aravindan, S/o E. Ramachandran

14. R. Muthumani, S/o C. Rajendran

15. Aseem Koraliyadan, S/o Moossan Kutty

16. Ravish M. V., S/o K. Vasu

17. Anup Kumar Gupta, S/o Seshnath Gupta

18. Pravin Kumar, S/o Sukhdeo Prasad Mahto

19. R. Sathya Rajan, S/o K. Rajendran

20. V. Hani, D/o V. N. Subramanian

21. K. Chitra, D/o M. Kaliappan

22. C. Swaminathan, S/o S. Chockalingam

23. Jitendra Kumar Dhiman, S/o Late Biram Pal Dhiman

24. Benny K. A., S/o K. P. Alias

25. M. Senthil Kumar, S/o P. Murugaiyan

26. N. Deepika, D/o Late P. Nedunchezhian 27. A. G. M. Selvanayagam, S/o Appavoo V. Rayan

28. S. Neethisolan, S/o S. Subbaiyan

29. S. Rajesh Kanna, S/o G. Solaimuthu

30. P. Gobi, S/o A. Pandi

31. K. Harikumar, S/o P. V. Krishnanunnithan 32. C. Navaneetha Krishnan, S/o R. Chandran (Late)

33. M. Dharmaraj, S/o Maradha Muthu Pillai

34. K. Karthikeyan, S/o C. Krishnan All the applicants are working as Inspectors of Central Excise, having office at the Principal Chief Commissioner of GST and Central Excise, Tamil Nadu and Puducherry Zone, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

…Applicants (By Advocate: Mr. Ankit Goel)

Versus

1. The Chairman (CBIC), Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, North Block, New Delhi – 110 001.

2. The Under Secretary to the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, 4th Floor, HUDCO Vishala Building, Bhikaji Cama Place, R. K. Puram, New Delhi.

3. The Principal Chief Commissioner of GST and Central Excise, Tamil Nadu and Puducherry Zone, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

…Respondents (By Advocate : Mr. Gyanendra Singh)

O.A. No. 3912/2023

1. Manoj Kumar Yadav, s/o Sh. Ramanand Yadav, aged about 39 years, Employee Code: 7499, presently posted at 0/0 The Commissioner of GST& Central Excise, Chennai Appeals-II Commissionerate, Plot No.

2054, Block I, Newry Towers, 2nd Floor, 12th Main Road, 2nd Avenue, Anna Nagar, Chennai-600040.

2. Anuj Kumar, s/o Sh. Ram Sagar Keshri, aged about 38 years, Employee Code: 7510, presently posted at O/o The Commissioner of Customs, T-3, IGI Airport, New Delhi-110037.

3. Shashi Kumar Mishra, s/o Sh. Ram Kumar Mishra, aged about 36 years, Employee Code: 7333, presently posted at 0/o The Commissioner of Customs, Custom House Tuticorin, New Harbour Estate, Tuticorin, Pincode: 628004.

4. Pankaj Kumar, s/o Sh. Mohan Prasad, aged about 40 years, Employee Code: 7324, presently posted at Directorate General of Audit, Indirect Taxes and Customs, 169, A.J. C. Bose Road, Central Revenue Building, 4th Floor, Bamboo Villa, Kolkata-

700014.

5. Harikumar K, s/o Sh. P.V. Krishnanunnithan, aged about 55 years, Employee Code: 7327, presently posted at 0/0 The Commissioner of Customs, Custom House Tuticorin, New Harbour Estate, Tuticorin, Pincode: 628004.

6. Sathyarajan R, s/o Sh. K. Rajendran, aged about 34 years, Employee Code: 7294, presently posted at O/o The Assistant Commissioner Of Customs, Airport (Baggage), Madurai- 625 022.

7. Aravindan R, s/o Sh. E. Ramachandran, aged about 40 years, Employee Code: 7302, presently posted at O/o The Superintendent Of Customs, Sattva ICD, Panchavati Complex, Thindivanam Road, Pulichapallam - 605111

8. Aseem Koraliyadan, s/o Sh. Moossan Kutty, aged about 41 years, Employ