Bhawan Lata vs REVENUE

Court
Central Administrative Tribunal

1- OA No. 631/2026 Item14/C-2



CENTRAL ADMINISTRATIVE TRIBUNAL
CHANDIGARH BENCH
29.09.2026
CORAM: HON’BLE MR. SURESH KUMAR BATRA, MEMBER (J)
HON’BLE MRS. RASHMI SAXENA SAHNI, MEMBER (A)
Bhawan Lata born- on 01.03.1959 w/o Late Sh. Kiran Kumar s/o Sh.Baij
Nath (DOB 03.10.1956), retired as superintendent on 31.10.2016 from
office of the then Central Excise and Customs Division sector 8 Panchkula
(oftice later on Shifted to Central GST Bhawan,Plot No.5,Sector
25,Panchkula,Haryana-134116) r/o Flat No.1082,Central Excise
&Customs Society, sector' 51-B,Chandigarh-160022 expired on
11.03.2026 holder of joint (PPO no 513231600203)
Represented Applicant retired as (Group-B) .
By Advocate: Mr. Dharam Singh

Versus
1. Union of India through the Secretary, Government of India, Ministry of
Finance, Department of Revenue, North Block, New Delhi-110001
2. The Secretary, Govt of India, Ministry of Finance, Department of
Expenditure, New Delhi-110001.
3. The Principal Chief Commissioner ,CGST, (Cadre Controlling Authority) ,
Central Revenue Building, Central Revenue Building, IPE Estate, ITO
Building, New Delhi.
4. The Principal Chief Commissioner, Central Goods and Service Tax,
Panchkula Zone, Central GST Bhawan, Plot No. 5, Sector 25, Panckula,
Haryana-134116.
…… Respondents
By Advocate: Mr. Sahil Batra





DINKY DINKY
BANSAL BANSAL

2- OA No. 631/2026 Item14/C-2





O R D E R
Per: SURESH KUMAR BATRA MEMBER (J):-
1. This application has been filed by the applicant under section 19 of the
Administrative Tribunals Act, 1985 seeking the following relief:
i) The impugned letter/OM. dated 21.04.2004 (Annexure
A-1) to the extent it granted up-graded pay scale w.e.f.
21.04.2004 instead of 01.01.1996 on actual basis be
quashed and set aside.
ii) The impugned letter dated 25.07.2023 (Annexure A-2)
and office order dated 11.06.2024 (A-3) denying
upgraded /enhanced pay scales to the superintendents
and inspectors on actual basis w.e.f.01.01.1996 be also
quashed and set aside.
iii) It be declared that the represented applicant as
inspector is entitled to upgraded pay scale of Rs. 6500-
10500 on actual basis w.e.f. 01.01.1996 as he was
already inspector on 12.07.1989 much before 1996 on
actual basis (instead of from 21.04.2004) with all
consequential benefits like arrears of pay/pension and
allowances etc. at each stage/event both during
service, at the time of retirement(pensionary benefits)
and after service to him / his spouse representing him.
iv) A direction be issued to the respondents to extend
benefit of judgment rendered by the Hon‟ble Principal
Bench in O.A. No. 763 of 2015, decided on 03.02.2022
DINKY DINKY
BANSAL BANSAL

3- OA No. 631/2026 Item14/C-2



upheld by the Delhi High Court on 24.11.2025,
Judgment passed by the Hon‟ble Delhi High Court in
W.P. No. 1523/2016, decided on 18.12.2019, judgment
dated 03.01.2025 in SLP. (C) D.No. 51350/2024(A-13),
judgement dated 03.01.2011(AnnexureA-14),
09.09.2024 in SLP(C) N0.2944/2024(Annexure A-12)
arising out of O.A.154/2015(A-10) and DBCWP
16035/2022(A-11), W.P.5096/2009(A-14) SLP(C)
No.26615/2011 r/w. R.P.(C)2636/2018 (A-15 & A-
16),order dated 17.09.2025 in OA NO.60/315/2022(A-
17), orders dated 22.10.2024,01.04.2025,17.04.2025
and 03.07.2025 in O.A.No. 413/2024,
165/2025,61/2025 and 577/2022 respectively of
Allahabad Tribunal and common order dated
02.12.2025 DELHI PRINCIPAL BENCH in O.A.No
3211/2023, 1891/2023, 2916/2023 and 2282/2023(A-
9) and order dated 09.01.2026 to the applicant and to
pass order modifying last para of impugned order
dated 21.04.2004 stating that orders shall take effect
from 01.01.1996 on actual basis when the
recommendations of 5th CPC became operational.
v) Direct the respondents to allow the represented
applicant to have the benefit of “option” for fixation
purpose under para F.R. 22(l) (a).
vi) Direct the respondents to make payments of the
differences in pay /pension and retiral benefits and
applicable allowances resulting in increase as result of
DINKY DINKY
BANSAL BANSAL

4- OA No. 631/2026 Item14/C-2



refixation of Pay/Pension w.e.f. 01.01.1996,
ACP/MACP, 15.10.2007 (date of promotion 01.01.2006
and 01.01.2016 (CPC implementation dates),
31.10.2016, the date of retirement 01.11.2016 the
date of pension etc. till the actual payment is made
with interest thereon at the rate of 12% per annum„
vii) Direct the respondents to revise and issue the revised
PPO to the surviving spouse representing him and also
supply pay-refixation orders and arrear calculation
sheets.
viii) Issue any other order/appropriate directions this

Hon‟ble Tribunal may deem fit in the circumstances of
the case.
2. Briefly stated facts of the case are that Sh. Kiran Kumar (now deceased)
was promoted as inspector on 12.07.1989. Further he was promoted as
Superintendent on 15.10.2007 and superannuated on 30.11.2016. The
applicant expired on 11.03.2026 and the instant OA is being preferred by
the spouse of Late Sh. Kiran Kumar seeking claim as prayed for.
3. It has been pleaded that on the recommendations of the 5th Pay
Commission, when the category of Superintendents/Inspectors working
in the respondent department as well as in the Income Tax Department
were granted the pay scale of Rs. 2000-3500/- in respect of
Superintendent and Rs.1640-2900/- in respect of Inspectors, the same
anomaly continued and 5th Pay Commission recommended the pay scale
of Rs. 6500-10500/- in respect of Superintendents and Rs. 5500-9000/-
in respect of Inspectors w.e.f.01.01.1996. It is further submitted that on
being apprised on the anomaly caused to the pay scales of Cadres of
DINKY DINKY
BANSAL BANSAL

5- OA No. 631/2026 Item14/C-2



Income Tax Officer and its feeder Cadre of Inspectors of Income Tax
Department and Superintendents and Inspectors in the Central Excise
and Customs Department and placing the identically placed Cadres of
other departments of the Government of India in higher pay scales, the
respondent no.1 revised the pay scale of both the Cadres i.e. CBDT
(Income Tax) CBCE (Excise and Custom) through OM dated 21.04.2004
(Annexure A-1) to the scale of Rs. 7500-12000/- in respect of
Superintendent and Rs. 6500-10500/- in the case of Inspectors. It was
specifically stated that the revised Pay Scale shall take effect from the
date of O.M. i.e. 21.04.2004.
4. The applicant further submitted that other Ministries including the

Ministry of Finance have granted benefit of higher pay scale w.e.f.
01.01.1996 on notional basis and the actual payment from the date
mentioned in the orders. However, the benefit of higher pay scale has
been granted with effect from 21.04.2004 only.
5. The respondents have filed written statement contesting the claim of the
late applicant and submitted that CBIC has conveyed to all the field
formations that the demand of Superintendents/Inspectors of CBIC for
extending the benefit of upgraded pay scales w.e.f. 01.01.1996 has been
examined in consultation with the Department of Expenditure. However,
the Department of Expenditure did not agree to the proposal for
extending the benefit of upgraded pay scale w.e.f. 01.01.1996.
6. The applicant has filed rejoinder reiterating the facts as mentioned in the
OA.
7. We have gone through the material available on record and considered
the rival contentions of learned counsel for both sides. The claim of the
late applicant herein is that the order dated 21.04.2004 issued by the
DINKY DINKY
BANSAL BANSAL

6- OA No. 631/2026 Item14/C-2



Ministry of Finance, Department of Expenditure be given retrospective
effect from 01.01.1996 instead of prospective effect. By this order, the
pay scales of certain posts in CBDT and CBEC were upgraded. The
existing pay scale of Rs.5500-9000 of Income Tax Inspector, Inspector
(Central Excise), Examiner (Custom) and Preventive Officer (Custom)
was revised to Rs. 6500-10500/- and the existing pay scale of Income
Tax Officer, Appraiser (Central Excise, Superintendent (Central Excise)
and Superintendent (Custom Preventive) was upgraded from Rs.6500-
10500 to Rs.7500-12000/-.Since, the issue involved in this matter as
already been finally adjudicated by this Tribunal, therefore, with the
consent of learned counsel for both the sides, the matter has been finally
taken up for consideration.
8. This Tribunal has considered and decided the similar issue in a bunch of
cases in O.A No.207/2022 vide order dated 11.12.2024 and has held as
under:
“15.In view of the discussion hereinabove, all the
Original Applications stand allowed in the following
terms:-
(i) The O.M. dated 21.04.2004 stands quashed and set
aside to the extent it grants the benefit of upgraded pay
scales to the applicants with immediate effect.
(ii) The applicants are held entitled to the benefit of
upgraded pay scales, given to them vide order dated
21.04.2004, notionally w.e.f.01.01.1996 and actually
from 21.04.2004.
(iii) The applicants are also held entitled to the
consequential benefit of fixation of pay/pension and
arrears thereof, pursuant to notional fixation of upgraded
pay scales w.e.f.01.01.1996.
(iv) The order dated 28.12.2018 (Annexure A-2 in O.A.
No. 207/2022) rejecting the claim of the applicant is
hereby quashed and set aside.”

DINKY DINKY
BANSAL BANSAL

7- OA No. 631/2026 Item14/C-2



The earlier order passed by this Tribunal has been upheld by the Hon‟ble
Punjab and Haryana High Court vide order dated 16.10.2025 and stands
implemented by the respondents.
9. In view of the aforesaid, the instant O.A is disposed of with direction to
the respondents to examine the claim of applicant and if the late employee
Sh. Kiran Kumar is found to be similarly situated persons, his wife may be
granted the same relief in terms of para 8 of this order, within a period of
three months from the date of receipt of a copy of this order. There shall
be no orders so as to cost.


(RASHMI SAXENA SAHNI) (SURESH KUMAR BATRA)
MEMBER (A) MEMBER (J)
db
DINKY DINKY
BANSAL BANSAL