CENTRAL ADMINISTRATIVE TRIBUNAL MUMBAI BENCH, MUMBAI.

ORIGINAL APPLICATION No.463/2025 Date of Decision:17th March, 2026.

Coram: Hon’ble Shri Justice Ranjit Vasantrao More, Chairman Hon'ble Shri Sangam Narain Srivastava, Member (A)

1. Dr. Hemant Kumar Tantia, Age 59 years, Son of Late Jugal Kishor Tantia Working as Joint Commissioner in Customs, Excise and Service Tax, Appellate Tribunal (CESTAT), Mumbai, Residing at: Bldg. J, Flat 203, Maheshwari Nagar, Kondivita, M.I.D.C., Andheri (E), Mumbai 400 093.

Mob. No. 9833726433.

Email: hemant6566@gmail.com. … Applicant (By Advocate Shri V.A. Nagrani Versus

1. Union of India, Through the Secretary, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, North Block, New Delhi 110 001.

2. The Chairman, Deepti Ganesh C Munar e shi n 2S6MRL 70 o = eu 0e c M ana b5saa t 8aoirh o c2sn a n 8 h0: r :i2I 3fa sdf m hb0t6 r t acfh67, e 9dS f t a f0E1 u7R5 t3h 9I1A o 6br L9 4N o1f dU et r h M2e ies 8B3 aE db3 o Rda cf=2 ua9 m1e8e 40n 9f a t4a7519e13f4c5547c85443289 l 6477f5c6086cf08 f975d763a24 B df9, C, PNo=sDtaelCpotdi Ge=a4n0 o esh8 3, ard of Indirect Taxes & Customs, (CBIC) North Block, New Delhi 110 001.

… Respondents (B