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2026 Supreme(Online)(CAT) 4010

CENTRAL ADMINISTRATIVE TRIBUNAL
Rajiv Joshi, Member (J), Anjani Nandan Sharan, Member (A)
Bhrigu Nath Yadav – Appellant
Versus
Union of India – Respondent
Original Application No. 854/2025



Advocates:
For the Appellants/Petitioners: Shri Jaswant Singh
For the Respondents: Shri Manoj Kumar Sharma

Pay scale upgradation for Inspectors/Superintendents entitled to notional effect from 01.01.1996 (5th CPC date) where parity with accounts cadres accepted, actual benefits from 21.04.2004; discriminatory denial violates Article 14.

Headnote:(A) Administrative Tribunals Act, 1985 - Section 19 - Service Law - Pay scales revision - Upgradation of pay scales for Inspectors and Superintendents in Central Excise/Customs (now CGST) from pre-5th CPC scales to Rs.6500-10500 and Rs.7500-12000 respectively - Office Memorandum dated 21.04.2004 granting benefits prospectively from date of order - Held, arbitrary and discriminatory as counterparts in organized accounts cadres (Railway Accounts, Postal Accounts) granted notional benefits w.e.f. 01.01.1996 - Entitlement to notional revision w.e.f. 01.01.1996 and actual benefits w.e.f. 21.04.2004 with arrears and interest - Parity in pay scales mandates uniform notional date where functional equivalence accepted - Violation of Article 14 if similarly situated denied equal treatment - Precedents from coordinate Benches and High Courts binding, implemented via Special Anomaly Committee in analogous cases - General practice of notional fixation from common date upheld. (Paras 12, 13, 21, 24, 25, 27)

(B) Judicial Discipline - Coordinate Bench precedents - Strict adherence mandatory - Subsequent Bench cannot overrule without reference to larger Bench - Equality clause permits intervention where pay parity violated without intelligible differentia. (Paras 20)

(C) Extension of Benefits - Judicial decisions granting relief to one group must extend to all similarly situated employees without forcing fresh litigation - Principle affirmed by Apex Court and 5th CPC recommendations. (Paras 21, 22)

Facts of the case:
Applicants, Inspectors/Superintendents (retired/presently serving) in Central Excise/Customs formations, challenged OM dated 21.04.2004 limiting upgraded pay scales benefits from date of order, denying notional effect from 01.01.1996 granted to accounts cadres - Representations rejected pending policy decision - Relief sought: notional benefits w.e.f. 01.01.1996, actual from 21.04.2004.

Findings of Court:
Impugned order quashed to extent denying notional benefits - Respondents directed to grant revised pay scales notionally w.e.f. 01.01.1996, actual benefits w.e.f. 21.04.2004 with consequential arrears, salary emoluments, interest - Implementation within 3 months.

Issues: Whether denial of notional pay revision w.e.f. 01.01.1996 to Inspectors/Superintendents discriminatory vis-à-vis accounts cadres; entitlement to parity in effective dates for upgraded scales.

Ratio Decidendi: Once pay parity accepted between posts, notional benefits from uniform date (01.01.1996) mandatory despite actual effect varying - No justification for disparate treatment absent reasonable classification - Precedents and anomaly committee recommendations compel uniform application to avoid Article 14 violation.

Result: Original Application allowed.

Table of Content
1. applicants are retired/promoted inspectors/superintendents seeking pay revision. (Para 1 , 11 , 28)
2. reliefs sought: notional pay benefits from 01.01.1996. (Para 2)
3. pay scales upgraded in 2004, disparity with other departments. (Para 3 , 4 , 5 , 6)
4. applicants argue parity from 01.01.1996; precedents support. (Para 7 , 8 , 9)
5. respondents oppose retrospective pay revision. (Para 10)
6. cat mumbai/calcutta ordered notional benefits from 1996. (Para 13)
7. high court directed special anomaly committee; benefits granted. (Para 14 , 15)
8. similar reliefs upheld by courts for other departments. (Para 16 , 17 , 18 , 19)
9. judicial discipline requires equal treatment for similarly situated. (Para 20 , 21 , 22)
10. violation of article 14; entitle notional pay from 01.01.1996. (Para 23 , 24 , 25 , 26)
11. oa allowed; grant notional benefits from 1996, actual from 2004. (Para 27)

O R D E R

Delivered by Mr. Anjani Nandan Sharan, Member (A)

Heard Shri Jaswant Singh, learned counsel for the applicants and Shri Manoj Kumar Sharma, learned counsel for the respondents and with the consent of learned counsel for the parties, the case is being decided at this stage itself.

2. The instant Original Application, under Section 19 of the Administrative Tribunals Act, 1985, has been filed by the applicants seeking following relief(s):-

“a) That this Hon'ble Tribunal be pleased to quash and set-aside the impugned order dated 21.04.2004 (Annexure Nos.A-1 of the O.A.), qua the applicants, to the extent they limit/confine the actual benefits of the revised/upgraded pay scales for Inspectors and Superintendents of Excise, as mentioned in the order dated 21.04.2004, by granting the same w.e.f. 21.04.2004 i.e. the date of issue of order revising the pay scales, and not from

01.01.1996.

b) That this Tribunal be pleased to command the respondents, by means of a time-bound order, to grant the applicants the benefits of the revised pay scales for the posts of Inspectors and Superintendents of Central Excise now CGST, on notional basis, w.e.f. 01.01.1996, and actual benefits from 21.04.2004 as ordered by the Telangana High court and as upheld by Apex Court, with all consequential benefits, including payment of arrears of salary and other emoluments for the entire period, with applicable interest, at such rates as may be found just and appropriate, and proper fixation of pay/pension of the applicants on the basis of such revision.

c) That this Hon'ble Tribunal be pleased to grant such other relief, as the applicants might be found entitled to in the facts and circumstances of the case.”

3. The brief facts of the case, as reflected in the Original Application, are that the applicants in this case are either presently working or have retired from the post of Superintendent in various offices/formations under the Central Board of Indirect Taxes & Customs (formerly known as Central Board of Excise & Customs), Department of Revenue, Ministry of Finance, Government of India.

4. All of them were working as an inspector (either by initial appointment or by virtue of promotion) and later promoted to the post of Superintendent. The pay scales of Inspectors (Rs.1640-2900) and Superintendents (Rs.2000-3500) in various departments and the Income Tax Department were upgraded in 2004.

5. As per the recommendations of the IVth and Vth Central Pay Commissions, certain pay scales were prescribed for these posts. However, the Government of India granted a higher pay scale of Rs.6500-10500 to Inspectors working in CBI/NCB but this benefit was not extended to Inspectors of Central Excise, Customs, or Income Tax departments.

6. Thereafter, vide Office Memorandum dated 21.04.2004, on being appraised of the disparity/anomaly, the Government of India enhanced the pay scales of similarly situated officers of Railway Accounts, Postal Accounts etc. notionally w.e.f. 01.01.1996 actually w.e.f. 18.02.2003 (the date of enhancement) stating therein that the revised pay scales shall tak

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