Revised pay fixation is notional from 1 January 1996, with monetary benefits payable from 21 April 2004.

The applicants were Inspectors/Preventive Officers/Examiners and Superintendents/Appraisers in the Central Excise and Customs Departments, or legal heirs of deceased employees. Before 1 January 1996, Inspectors/Preventive Officers/Examiners were placed in the scale of Rs. 1,640–2,900, while Superintendents/Appraisers were placed in the scale of Rs. 2,000–3,500. Pursuant to the Fifth Central Pay Commission, the posts were assigned revised scales of Rs. 6,500–10,500 and Rs. 7,500–12,000 respectively. However, the enhanced scales were granted from 21 April 2004 instead of 1 January 1996. The applicants sought notional fixation from 1 January 1996 and consequential monetary and pensionary benefits.

The applicants relied upon decisions of the Hyderabad Bench of the Tribunal in O.A. No. 1089/2019 and batch, affirmed by the Telangana High Court and the Supreme Court, as well as decisions of the Jaipur Bench and subsequent orders of the Chennai Bench in O.A. Nos. 274/2025, 795/2025 and 811/2025, which had reportedly been implemented by the Department.

Whether the applicants were entitled to notional fixation of pay in the revised scales of Rs. 6,500–10,500 for Inspectors/Preventive Officers/Examiners and Rs. 7,500–12,000 for Superintendents/Appraisers with effect from 1 January 1996.

Whether the consequential actual monetary, arrears, pensionary and other service benefits were payable from 1 January 1996 or only from 21 April 2004.

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

It relied on the Hyderabad Bench decision in O.A. No. 1089/2019 and batch, which directed notional fixation from 1 January 1996 and actual monetary benefits from 21 April 2004; that decision was affirmed by the Telangana High Court and upheld by the Supreme Court.

The Tribunal also followed the Jaipur Bench decision in O.A. No. 154/2015, upheld by the Rajasthan High Court and the Supreme Court, recognising that denial of the revised scales from 1 January 1996 resulted in discriminatory treatment of similarly situated employees.

The principle applied was that similarly situated employees must receive equal treatment in the implementation of pay-revision benefits, while the date from which financial benefits were administratively sanctioned could govern actual monetary disbursement.

The Tribunal found that the controversy was no longer res integra because substantially identical claims had already been adjudicated in favour of the employees by the Hyderabad and Jaipur Benches, with those decisions affirmed by the constitutional courts.

Applying those precedents and the CCS (Revised Pay) Rules, 1997, it held that the applicants’ pay had to be notionally refixed from 1 January 1996 to place them on the same footing as similarly situated employees.

At the same time, consistent with the earlier decisions and the implementation framework, actual monetary benefits were limited to the period commencing 21 April 2004.

The Tribunal therefore held the impugned orders unsustainable and directed refixation of pay in both the Inspector and Superintendent grades, together with consequential pensionary benefits.

The impugned orders were set aside, and the respondents were directed to refix the applicants’ pay under the CCS (Revised Pay) Rules, 1997, with notional effect from 1 January 1996.

The applicants were to receive actual monetary benefits from 21 April 2004, including consequential arrears, pensionary benefits and other attendant service benefits.

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