B Raja Ambedkar vs REVENUE CBIC

O.A.No. 260/00481 of 2024
1

CENTRAL ADMINISTRATIVE TRIBUNAL
CUTTACK BENCH, CUTTACK

O.A.No. 260/00481 of 2024

Reserved on15.10.2026 Pronounced on 16.10.2026

CORAM:
THE HON’BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)
THE HON’BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)
Shri B. Raja Ambedkar, aged about 57 years,
Son of Late B.Raja Rao a permanent rsidente of
C/o. B.Raja Narasimha, Flat No. 409, IT Heights
Apartment, Madhur Nagar Colony, Khajaguda,
Hyderabad, Telegana, PIN-500 032 at present
working as Superintendent, Gr. B, GST &
Central Tax (Training) Hqrs. Bhubaneswar
Audit Commissionerate, Bhubaneswar, Dist.
Khorda, PIN-751 007.
……Applicant
VERSUS

1. The Revenue Secretary to Government of
India, Ministry of Finance Department of
Revenue, Central Board of Excise & Customs,
North Block, New Delhi-110 001.
2. The Chairman, Central Board of Indirect
Taxes and Customs, Ministry of Finance,
Department of Revenue, North Block, New
Delhi-110 001.
3. The Member (P&V), Central Board of Indirect
Taxes and Customs, Ministry of Finance
Department of Revenue, North Block, New
Delhi-110 001.
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.10.21 15:00:42 +05'30'
Behera

O.A.No. 260/00481 of 2024
2

4. The Chief Commissioner, GST, Central Excise
& Customs, Bhubaneswar Zone, C.R. Building,
Rajaswa Vihar, Bhubaneswar-751 007.
5. The Commissioner of GST and Central Excise
and Customs, Bhubaneswar Audit
Commissionerate, Rajaswa Vihar, C.R.
Building, Bhubaneswar, PIN-751 007.
6. Shri Basistha Majhi, Assistant Commissioner,
GST and Central Excise and Customs,
Bhubaneswar Audit Commissionerate,
Rajaswa Vihar, C.R. Building, Bhubaneswar,
PIN-751 007.
……Respondents
For the applicant : M/s. J.M.Pattanaik & J.R.Behera,
Counsel

For the respondents : Mr. B.R.Swain, Counsel

O R D E R
SUDHI RANJAN MISHRA, MEMBER (J):
In short, we only need to say that vide Memorandum dated
05.12.2022, departmental proceedings under Rule 14 of CCS
(CC&A) Rules, 1965 was initiated against the applicant alleging
his unauthorized absence from duty for the period from
03.08.2021 to 15.08.2021. Subsequently, charge sheet dated
05.12.2022 was withdrawn vide order dated 22.04.2024,
reserving right by the authority to issue charge sheet afresh.
Thereafter, vide Memo No. 1/2024 dated 27.06.2024, a fresh
charge sheet under Rule 14 of CCS (CC&A) Rules, 1965 was
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.10.21 15:00:42 +05'30'
Behera

O.A.No. 260/00481 of 2024
3

issued to the him. Applicant submitted his defence, whereupon
IO & PO were appointed vide order dated 18.07.2024. The
Applicant has filed this Original Application seeking to quash the
fresh charge Memo No. 1/2024 dated 27.06.2024, orders of
appointment of IO and PO dated 18.07.2024, and, to direct the
Respondents to pay him all his service and financial benefits
retrospectively.
2. Respondents filed their counter opposing and contesting
the case of the applicant. The applicant has also filed rejoinder.
3. After hearing the respective parties, the matter was
reserved for final order.
4. Learned Counsel appearing for the Applicant filed a Memo
dated 12.10.2026, after serving copy thereof on the other side,
enclosing thereto a copy of the final order No.
GADT/VIG/MISC/97/2022-P&V/O/o COMMR-CGST-ADT-
BHUBANESWAR dated 08.10.2026 passed by the Disciplinary
Authority exonerating him from the allegation; which was
subject of the disciplinary proceedings, vide Charge Memo No.
1/2024 dated 27.06.2024. The said Memo is kept on record.
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.10.21 15:00:42 +05'30'
Behera

O.A.No. 260/00481 of 2024
4

5. In view of the order No. GADT/VIG/MISC/97/2022-
P&V/O/o COMMR-CGST-ADT-BHUBANESWAR dated 08.10.2026
filed by the learned Counsel for the Applicant, there remains
nothing further to be adjudicated in this OA and as per the law
laid down by the Hon’ble Apex Court in the case of U nion Of
India Etc. Etc vs K.V. Jankiraman , 1991 AIR 2010, the applicant
is entitled to all service and financial benefits, if any, withheld
due to initiation of the disciplinary proceedings against him vide
Charge Memo No. 1/2024 dated 27.06.2024.
6. Resultantly, this OA is allowed with direction to the
Respondents to grant the applicant all his service and financial
benefits, if any, withheld due to initiation of the disciplinary
proceedings vide Charge Memo No.1/2024 dated 27.06.2024,
within a period of 60 (sixty) days from the date of receipt of a
copy of this order.
7. There shall be no order as to costs.

(Pramod Kumar Das) (Sudhi Ranjan Mishra)
Member (Admn.) Member (Judl.)

KB/PS
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.10.21 15:00:42 +05'30'
Behera