Upgraded pay scales for Inspectors and Superintendents must be granted notionally effective from 01.01.1996 for parity between CBDT and CBIC.

The applicant, an employee under the Central Board of Indirect Taxes & Customs (CBIC), challenged the respondents' decision to grant him upgraded/enhanced pay scales starting from 21.04.2004 instead of 01.01.1996

The applicant sought retrospective pay fixation for the posts of Inspector and Superintendent, including arrears and interest

The applicant argued that the issue was already settled by coordinate benches of the Tribunal and various High Courts in favor of similarly situated employees in both the CBDT and CBIC

1. Whether the applicant is entitled to the benefit of the upgraded/enhanced pay scale from 01.01.1996 (notionally) instead of 21.04.2004

2. Whether the judicial precedents set in the cases of R. Siva Shankara Sastry and Sarad Kumar Tripathi regarding Department of Revenue employees are applicable to the applicant

The Tribunal applied the principle of parity and judicial discipline, relying on the precedent set by the CAT Hyderabad Bench in OA No. 1089/22019, which was upheld by the Hon’ble High Court of Telangana in Writ Petition No. 10490 of 2024

The court observed that since the Department of Revenue is the common umbrella for both CBDT and CBIC, benefits granted to one regarding pay anomalies must extend to the other

It further noted the dismissal of the Special Leave Petition by the Hon’ble Supreme Court in Union of India & Ors. v. R. Siva Shankara Sastry & Ors (Diary No. 59005/2024), which finalized the entitlement to the 01.01.1996 effective date

The Tribunal examined the judicial history of the dispute, noting that the High Court of Calcutta had originally directed the constitution of a Special Anomaly Committee for CBDT employees, which recommended the 01.01.1996 date

The High Court of Telangana subsequently ruled that because the Department of Revenue is common to both Boards (CBDT and CBIC), there was no need for a separate committee for CBIC; the findings applied equally to both

As the Hon’ble Supreme Court dismissed the Union's challenge to these findings on 28.02.2025, the legal position is settled

The Tribunal reasoned that if the applicant's facts are identical, they cannot be denied the same relief granted to their counterparts in other regions/boards

If found similar, the respondents are commanded to grant the applicant the upgraded pay scale from 01.01.1996 on a notional basis with consequential arrears within three months

No order was made as to costs