CAT - ['Chennai']
Employment and Labour LawAdministrative and Public Law

Inspectors and Superintendents receive notional pay revision from 1 January 1996 and monetary benefits from 21 April 2004.

K V Baskar vs REVENUE

CAT - ['Chennai']JUDGMENT: September 02, 20263 MIN READSOURCE JUDGMENT
Inspectors and Superintendents receive notional pay revision from 1 January 1996 and monetary benefits from 21 April 2004.. K V Baskar vs REVENUE. CAT - ['Chennai']. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicants were employees, or legal heirs of employees, of the Central Excise/GST and Customs Department who had served as Inspectors, Preventive Officers/Examiners and Superintendents/Appraisers.

Source reference: para. 2

Prior to 1 January 1996, Inspectors/Preventive Officers/Examiners were placed in the pay scale of ₹1,640–2,900, while Superintendents/Appraisers were placed in the scale of ₹2,000–3,500.

Source reference: para. 2

Pursuant to the Fifth Central Pay Commission, the revised scales of ₹6,500–10,500 for Inspectors/Preventive Officers/Examiners and ₹7,500–12,000 for Superintendents/Appraisers were granted, but the financial effect was restricted to 21 April 2004 instead of 1 January 1996.

Source reference: para. 2

The applicants sought notional fixation of pay from 1 January 1996, actual monetary benefits from that date or, alternatively, from the date of appointment or promotion, together with arrears, pensionary revision and other consequential benefits.

Source reference: para. 2
02

Issues

Whether the applicants were entitled to notional fixation of pay in the revised scales of ₹6,500–10,500 and ₹7,500–12,000 with effect from 1 January 1996 under the Central Civil Services (Revised Pay) Rules, 1997.

Source reference: para. 7

Whether the applicants were entitled to actual monetary benefits from 1 January 1996, or whether such financial benefits were payable only from 21 April 2004 pursuant to the Anomaly Committee’s recommendations and the consequential Office Memorandum.

Source reference: para. 7

Whether the applicants were entitled to consequential benefits, including arrears, pensionary benefits and other service-related benefits.

Source reference: paras. 2, 10
03

Law Applied

The Tribunal applied the Central Civil Services (Revised Pay) Rules, 1997, under which the revised pay scales were required to be given effect from 1 January 1996.

Source reference: para. 10

The Tribunal relied on the Hyderabad Bench’s decision in O.A. No. 1089/2019, affirmed by the Telangana High Court and the Supreme Court, which directed enhanced pay on a notional basis from 1 January 1996 and actual monetary benefits from 21 April 2004.

Source reference: para. 8

It also relied on the Jaipur Bench’s decision, upheld by the Rajasthan High Court and the Supreme Court, recognising that denial of the revised scales had resulted in discrimination against similarly situated employees.

Source reference: para. 4

The Tribunal further followed its own earlier decisions in O.A. Nos. 274/2025, 795/2025 and 811/2025.

Source reference: para. 9
04

Reasoning

The Tribunal held that the controversy was no longer res integra, as the same issue had already been conclusively addressed by coordinate Benches and upheld by the constitutional courts.

Source reference: paras. 8–9

Applying the principles of parity and non-discrimination, it found that the applicants were entitled to have their pay re-fixed under the 1997 Rules from 1 January 1996.

Source reference: paras. 8–10

However, following the binding and relied-upon precedent, the Tribunal distinguished between notional and actual benefits: the revised pay was to operate notionally from 1 January 1996, while actual monetary benefits were payable only from 21 April 2004, the date recognised under the Anomaly Committee’s recommendations and the related Office Memorandum.

Source reference: paras. 7–10

The consequential pensionary and service benefits were to be recalculated on the basis of the revised fixation.

Source reference: para. 10
05

Holding

The Tribunal allowed the applicants’ claims in the agreed terms and set aside the impugned orders.

The respondents were directed to re-fix the applicants’ pay under the Central Civil Services (Revised Pay) Rules, 1997, with effect from 1 January 1996, and to grant the consequential benefits in the grades of Inspector and Superintendent on a notional basis from 1 January 1996 and on an actual monetary basis from 21 April 2004, including pensionary benefits.

Source reference: para. 10

The exercise was directed to be completed within two months from receipt of the Tribunal’s order.

Source reference: para. 10

The OAs were accordingly disposed of at the admission stage.

Source reference: para. 11
CAT - ['Chennai']

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K V BaskarvsREVENUE

CAT - ['Chennai'] · September 02, 2026

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