W.P No.9554/2021 & connected matters 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA WRIT PETITION No.9554 OF 2021 C/W WRIT PETITIONS No.1141 OF 2021, 7332 OF 2021, 9493 OF 2021 , 9555 OF 2021 , 9698 OF 2021, 10138 OF 2021, 11137 OF 2021, 11181 OF 2021, 11196 OF 2021, 11203 OF 2021, 11219 OF 2021, 11265 OF 2021, 11304 OF 2021, 11308 OF 2021 , 11360 OF 2021, 11361 OF 2021, 11362 OF 2021, 11387 OF 2021, 11665 OF 2021, 11710 OF 2021, 11883 OF 2021, 11892 OF 2021, 12033 OF 2021, 12310 OF 2021, 12363 OF 2021, 12449 OF 2021 (S-CAT) IN W.P. No.9554 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT W.P No.9554/2021 & connected matters 2 TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. D.M. SOORI S/O M.P. SOORI AGED ABOUT 62 YEARS ASST.COMMISSIONER RESIDING AT SAVERA W.P No.9554/2021 & connected matters 3 BEJAIKOTEKANI ROAD MANGALURU-575 004 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.NO.170/01837/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN W.P. No.1141 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING W.P No.9554/2021 & connected matters 4 QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : V.S. PATILKULKARNI S/O SHIVANAGOUDA AGED ABOUT 61 YEARS RESIDING AT NO.54 9TH MAIN, 21ST CROSS N.S.PALYA, BTM 2ND STAGE BENGALURU-560 076 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A. NO. 170/01836/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND 2. TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. W.P No.9554/2021 & connected matters 5 IN W.P. No.7332 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 6 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : D.P. UMADEVI W/O S.N. SREKANTAIAH AGED ABOUT 62 YEARS RESIDING AT NO.167 BALAJI REGENCY, 1ST FLOOR 1ST MAIN, CANARA BANK COLONY NAGARABHAVI ROAD BENGALURU-560 072 ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) DECLARE THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01845/2018 AT ANNEXURE-A IS ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME ii)TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.9493 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 7 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : K.G. RAVINDRA S/O K.G. GONAPPA AGED ABOUT 62 YEARS RESIDING AT NO.120, 1ST CROSS W.P No.9554/2021 & connected matters 8 1ST MAIN, VINAYAKA LAYOUT HEBBAL KEMPAPURA BENGALURU-575 004 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.NO. 170/01839/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. IN W.P. No.9555 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 9 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. N. MANIVANNAN S/O K.C. NATESAN AGED ABOUT 63 YEARS RESIDING AT NO.2, EC-102 OMBR LAYOUT CHIKKABANASWADI BENGALURU-560 043 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMON ORDER DTD. 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA.NO.170/01834/2018 AT ANNX-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME. W.P No.9554/2021 & connected matters 10 IN W.P. No.9698 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 11 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : K. JAYASIMHA S/O K.S. KRISHNAMURTHY AGED ABOUT 61 YEARS RESIDING AT NO.75/3 NAVANEETHA APARTMENT KAVILAKSHMISHA ROAD V.V.PURAM BENGALURU-560 004 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUKMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01833/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii)TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.10138 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS W.P No.9554/2021 & connected matters 12 NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : PRAMOD MANNUR S/O N.T. MANNUR W.P No.9554/2021 & connected matters 13 AGED 62 YEARS RESIDING AT NO.247 57TH CROSS, 3RD BLOCK RAJAJINAGAR BANGALORE-560 010 ... RESPONDENT (SERVED, BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN O.A.NO. 170/01838/2018 AT ANNEXURE - A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND 2. TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. IN W.P. No.11137 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 14 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. S.S. GAYAKWAD S/O SAMBHAJIRAO TULASIRAM GALKWAD AGED 66 YAERS RESIDING AT B1 FLAT NO.102 AVON HOUSING CO-OPERATIVE SOCIETY KHADAKAKPADA, NEAR AXIS BANK KALYAN (WEST) MUMBAI-421 301 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO W.P No.9554/2021 & connected matters 15 A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/0186/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND B) PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11181 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL W.P No.9554/2021 & connected matters 16 AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. GURURAJ ATGUR S/O RAMACHANDRA RAO AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT FLAT NO.318 3RD FLOOR, SLV AND V6 GOLDEN NEST APARTMENT PART B, 21ST MAIN NAGADEVANAHALLI MARIAPPANPALYA (INSIDE SIDDHAGANGA ARCH) BENGALURU-560 056 ... RESPONDENT (SERVED, BUT REPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01849/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND B) PASS ANY OTHER ORDER OR DIRECTION. W.P No.9554/2021 & connected matters 17 IN W.P. No.11196 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 18 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. ASHOK KUMAR MUDHOL S/O ISHWARAPPA K. MUDHOL AGED 64 YEARS ASST. COMMISSIONER (RETD) RESIDING AT ANUGRAHA FLAT NO.108, MADHURA FLATS-II MADHURA ESTATE, KESHWAPUR HUBBALLI-580 023 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01852/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11203 OF 2021 BETWEEN: 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS W.P No.9554/2021 & connected matters 19 NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. ASHOK VITTAL RAO MANE S/O VITTHAL RAO W.P No.9554/2021 & connected matters 20 AGED 66 YEARS ASST. COMMISSIONER (RETD) RESIDING AT FLAT NO.203 RAM-SRIDHAR APARTMENT 9TH MAIN, 2ND CROSS BTM LAYOUT 2ND STAGE BENGALURU-560 076 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01847/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11219 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 21 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : U.B. CHANDRASHEKARA S/O G. BASAVE GOWDA AGED 65 YEARS RESIDING AT D-4124/A 27 SREE KALMARDEESHWARA KRUPA 14TH CROSS, 2ND MAIN SIDDAVEERAPPA LAYOUT DAVANAGERE-577 004 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO W.P No.9554/2021 & connected matters 22 i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01844/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION AND ETC. IN W.P. No.11265 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL W.P No.9554/2021 & connected matters 23 AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : K.R. SRIDHARA S/O K. RAMASWAMY AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT 303, 5TH MAIN SLV AND V6, GOLDEN NEST APARTMENT H BLOCK, RAMAKRISHNANAGARA MYSURU-570 022 ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01851/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION. W.P No.9554/2021 & connected matters 24 IN W.P. No.11304 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 25 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. GANAPATHI BHAT PRASAD S/O GANGHAR G AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT S2 NO.52 KUBERA ENCLAVE 2ND CROSS, BHUVANESHWARI NAGAR HEBBAL BENGALURU-560 024 ... RESPONDENT (SERVED BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01848/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. IN W.P. No.11308 OF 2021 BETWEEN : 1. UNION OF INDIA MINISTRY OF FINANCE DEPT OF EXPENDITURE NORTH BLOCK, NEW DELHI–110 001 W.P No.9554/2021 & connected matters 26 REP. BY ITS SECRETARY DEPT OF EXPENDITURE 2. GOVERNMENT OF INDIA MINISTRY OF FINANCE CBIC NORTH BLOCK NEW DELHI-110 001 REP. BY CHAIRMAN 3. THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK NEW DELHI-110 001 REP. BY ITS SECRETARY DOPT 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CBIC AGCR BUILDING, IP ESTATE NEW DELHI-110 002 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX PB NO.5400, C.R.BUILDING QUEEN’S ROAD BENGALURU–560 001 6. THE PAY AND ACCOUNTS OFFICER CUSTOMS AND CENTRAL EXCISE 1ST FLOOR, ANNEXE II C.R.BUILDING, QUEEN’S ROAD BENGALURU–560 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. H.K. MUNEGOWDA S/O C. KEMPAIAH AGED 66 YEARS RESIDING AT NO.1537, 1ST MAIN ROAD JUDICIAL LAYOUT, GKVK POST BENGALURU-560 064 W.P No.9554/2021 & connected matters 27 (RETIRED ASSISTANT COMMISSIONER OF CENTRAL EXCISE) ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01621/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11360 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 28 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. K.S. VENKATESH MURTHY S/O K. SHANKARAIAH AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT ANANYA DOOR NO.4-466B NAVAGRAHA COLONY ALEVOOR ROAD MANIPAL-576 104 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01850/2018 AT ANNEXURE-A AND W.P No.9554/2021 & connected matters 29 DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. IN W.P. No.11361 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 W.P No.9554/2021 & connected matters 30 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : G.B. JAGADISHA S/O BASAPPA AGED 66 YEARS RESIDING AT ANUGRAHA 4TH MAIN, TARALUBALU BADAVANE, VIDYANAGAR DAVANAGERE-577 005 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01846/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. W.P No.9554/2021 & connected matters 31 IN W.P. No.11362 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 32 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. S.V. SRINIVASAN S/O S.V. CHARI AGED 65 YEARS RESIDING AT 48, SHOP STREET NEAR K.R.COLONY BUS STOP BASAVANAGUDI BENGALURU-560 004 ... RESPONDENT (SERVED, BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01853/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. IN W.P. No.11387 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF W.P No.9554/2021 & connected matters 33 INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) W.P No.9554/2021 & connected matters 34 AND : SRI. L. RAJASHEKAR S/O LAKSHMAIAH AGED 63 YEARS RESIDING AT NO.3 AMMA, 1ST MAIN, 2ND BLOCK THYAGARAJANAGAR BENGALURU-560 028 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/017704/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11665 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 35 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. T. CHANDRAMOULI S/O T. NARAYANA AGED ABOUT 63 YEARS RESIDING AT NO.7, 1ST MAIN WARD OFFICE ROAD SANJAYNAGAR BENGALURU-560 094 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO W.P No.9554/2021 & connected matters 36 i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01857/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND ii) PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11710 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL W.P No.9554/2021 & connected matters 37 AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : MR. JAMES S D’SOUZA S/O SHAHU S D’SOUZA AGED 66 YEARS ASST. COMMISSIONER (RETD) RESIDING AT 366, 6TH CROSS 28TH MAIN, BTM LAYOUT 2ND STAGE BENGALURU-560 076 ... RESPONDENT (BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i)ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01854/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AJND ii) PASS ANY OTHER ORDER OR DIRECTION. W.P No.9554/2021 & connected matters 38 IN W.P. No.11883 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 W.P No.9554/2021 & connected matters 39 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : B.H. NANDISH S/O HONNAPPAGOWDA AGED 63 YEARS ASST. COMMISSIONER (RETD) RESIDING AT:86, 6TH CROSS ROAD FURTHER EXTENTION OF MAHALAKSHMI LAYOUT BENGALURU-560 086 ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01841/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.11892 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS W.P No.9554/2021 & connected matters 40 NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. S.B. SHINGENAVAR S/O BHEEMAPPA W.P No.9554/2021 & connected matters 41 AGED 66 YEARS RESIDING AT NO.317 BHAGEERATHI DHAM 1ST ADDITIONAL MAIN ROAD BHARATHI NAGAR DHARWAD-580 001 ... RESPONDENT (SERVED BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01855/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.12033 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 42 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : MR. V.V. JOSEPH BABU S/O V.C. VARGHESE AGED ABOUT 61 YEARS RESIDING AT NO.877 8TH MAIN, 13TH CROSS SARASWATHYPURAM MYSORE-570 009 ... RESPONDENT (SERVED BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION W.P No.9554/2021 & connected matters 43 QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01832/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT. IN W.P. No.12310 OF 2021 BETWEEN : 1. UNION OF INDIA MINISTRY OF FINANCE DEPT OF EXPENDITURE NORTH BLOCK, NEW DELHI–110 001 REP. BY ITS SECRETARY DEPT. OF EXPENDITURE 2. GOVT. OF INDIA MINISTRY OF FINANCE CBIC NORTH BLOCK NEW DELHI-110 001 REP. BY CHAIRMAN 3. THE UNION OF INDIA MINISTRY OF PERSONNEL PG AND PENSION, NORTH BLOCK NEW DELHI-110 001 REP. BY ITS SECRETARY DOPT 4. THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS, CBIC AGCR BUILDING, IP ESTATE NEW DELHI-110 002 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX PB NO.5400, C.R.BUILDING QUEEN’S ROAD BENGALURU–560 001 W.P No.9554/2021 & connected matters 44 6. THE PAY AND ACCOUNTS OFFICER CUSTOMS AND CENTRAL EXCISE 1ST FLOOR, ANNEXE II C.R.BUILDING, QUEEN’S ROAD BENGALURU–560 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. V. SURESH KUMAR S/O D. VENKA PANDIT AGED 65 YEARS SUPERINTENDENT OF CENTRAL EXCISE (RETD) RESIDING AT FLAT NO.008 GROUND FLOOR KRISHNA REDWOOD APARTMENTS NO.392, SY NO.11/4 CHUNCHAGATTA VILLAGE UTTARAHALLI HOBLI GAURAVNAGAR, J.P.NAGAR 7TH PHASE BENGALURU-560 078 ... RESPONDENT (BY SHRI. M.A. NARAYANA, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01712/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO GRANT IN THE CIRCUMSTANCES OF THE CASE. IN W.P. No.12363 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE W.P No.9554/2021 & connected matters 45 REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) W.P No.9554/2021 & connected matters 46 AND : SRI. K. KRISHNAMURTHY S/O GANAPATHY AGED 63 YEARS ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH WEST COMMISSIONERATE SP COMPLEX LALBAGH ROAD BENGALURU-560 027 PRESENTLY RESIDING AT NO.1759 N-HIG, A-2 BLOCK, 5TH PHASE YELAHANKA NEW TOWN BENGALURU-560 064 ... RESPONDENT (SERVED, BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01703/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION. IN W.P. No.12449 OF 2021 BETWEEN : 1. UNION OF INDIA REPRESENTED THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE REVENUE DEPARTMENT CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI-110 001 W.P No.9554/2021 & connected matters 47 2. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE REVENUE DEPARTMENT NORTH BLOCK NEW DELHI-110 001 3. THE PRINCIPAL CHIEF COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 4. THE COMMISSIONER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 5. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING NEW DELHI-110 001 6. THE PAY AND ACCOUNTS OFFICER CENTRAL TAX, C.R.BUILDING QUEEN'S ROAD BENGALURU-560 001 7. THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF EXPENDITURE NORTH BLOCK NEW DELHI-110 001 ... PETITIONERS (BY SHRI. B. PRAMOD, CGC) AND : SRI. V.S. BIKKANNAVAR S/O SIDDARAYAPPA AGEDA BOUT 62 YEASR RESIDING AT NO.146 SRI. CHOUDESHWARAI NILAYA W.P No.9554/2021 & connected matters 48 1ST R BLOCK, 20TH B MAIN RAJAJINAGAR BENGALURU-560 010 ... RESPONDENT (SERVED, BUT UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION QUASH THE COMMON ORDER DATED 04.03.2020 IN SO FAR AS RESPONDENT IS CONCERNED, PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH IN OA NO.170/01835/2018 AT ANNEXURE-A AND DECLARE IT TO BE ILLEGAL, ARBITRARY, UNTENABLE AND CONTRARY TO THE MACP SCHEME AND II) TO PASS ANY OTHER ORDER OR DIRECTION. THESE WRIT PETITIONS, HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 20.04.2022, COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, P.S.DINESH KUMAR.J, PRONOUNCED THE FOLLOWING:- W.P No.9554/2021 & connected matters 49 ORDER All these writ petitions are filed by the Union of India, Ministry of Finance, challenging the common order dated March 4, 2020 in O.A. Nos.170/1621/2018 and connected cases except O.A. No.170/01622/2018. 2. We have heard Shri. B.Pramod, learned Central Government Counsel and Shri. B.S. Venkatesh Kumar for respondents. They submitted that the issue involved in these writ petitions are common and counter affidavit has been filed in W.P. No.1141/2021. Hence, we have heard all these cases simultaneously by adverting to the pleadings in the said writ petition. 3. Common facts in these writ petitions are, respondents on each petition joined as Inspectors W.P No.9554/2021 & connected matters 50 with the Central Excise Department. They have completed 24 years of service as on 01.09.2008. 4. ACP1 Scheme was introduced with effect from August 9, 1999. Respondents were given the benefit of first ACP, namely, first financial up-gradation in PB-2 with grade pay of Rs.4,800/- with effect from 09.08.1999. They were promoted as Superintendents in 2001 in PB-2 with grade pay of Rs.2,800/-. On January 1, 2006, NFG/NFSG was given in PB-2 with grade pay of Rs.5,400/-. On December 24, 2006, second ACP was given in PB-3 with grade pay of Rs.5,400/-. On October 22, 2014, third financial up-gradation was given under MACP in PB-3 with Grade pay of Rs.6,600/-. 5. As per letter F.No.A-23011/29/2010- Ad.IIA dated June 4, 2014, the Respondents were of the opinion that the NFG/NFSG granted between 1 Assured Career Progression W.P No.9554/2021 & connected matters 51 01.01.2006 and 31.08.2008 would be counted/off- set against financial up-gradation under MACP Scheme. A Show-cause notice dated August 4, 2014 was issued calling upon the respondent in W.P No.1141/2021 as to: “(i) why the 3rd financial upgradation to the Grade Pay of Rs.6600/- in PB-3 of Rs.15600- 39100/- under MACP Scheme granted to him with effect from 24.12.2012 should not be withdrawn as he has already been granted one promotion and two financial upgradations as mentioned above, and (ii) why the excess of pay and allowances drawn and paid to him from 24.12.2012 on account of grant of the said 3rd financial upgradation to the Grade pay of Rs.6600/- in PB-3 under MACP Scheme should not be recovered.” 6. Respondent submitted his reply to the show-cause notice. After hearing him, order dated June 29, 2018 was passed by the Commissioner of Central Excise, withdrawing third financial up-gradation to the grade pay of Rs.6,600/- in PB-3 under MACP Scheme and recovery of pay and W.P No.9554/2021 & connected matters 52 allowances, if any, paid to him consequent to third financial up-gradation under MACP Scheme. 7. Feeling aggrieved, respondent filed the instant O.A. before the CAT with a prayer inter alia to set-aside the order dated June 29, 2018 and for a consequential direction to restore the higher grade pay granted to him. The O.A. was contested by the petitioners. The CAT, on consideration of material on record and the contentions urged on behalf of both sides, vide common impugned order has allowed the O.A., holding that the respondents are eligible for third financial up-gradation despite the fact that he was given non-functional grade pay earlier. Hence, these writ petitions. 8. Shri. Pramod, learned CGC for the Revenue submitted that the sixth Central Pay Commission recommended a systematic change in the ACP whereby all employees irrespective of W.P No.9554/2021 & connected matters 53 hierarchical structure, would get the same benefit. The ACP Scheme was replaced by MACP2 (Modified ACP), which provided for three up-gradations after 10, 20 and 30 years respectively in the successive grade-pay in the pattern of recommended revised pay band and grade pay as prescribed in the CCS(RP) Rules3, 2008 and not in the promotional hierarchy under the ACP Scheme. 9. He further submitted that in para 8.1 of MACP Scheme, it is provided that grade-pay of Rs.5,400/- in PB-2 and Rs.5,400/- in PB-3 shall be treated as separate grade pay for the purpose of grant upgradating under MACP scheme. The superintendents in the Grade pay of Rs.4,800/- got NFG4 in grade pay of Rs.5,400/- in PB-2 after four years of regular service. On promotion to the post of Assistant Commissioner, they were placed in 2 Modified Assured Career Progression 3 Central Civil Services (Revised pay) 4 Non Functional Grade W.P No.9554/2021 & connected matters 54 PB-3 with Grade pay of Rs.5,400/-. Thus, Superintendents are claiming MACP benefit, ignoring the NFG granted to them. According to him, respondents’ claim for financial up-gradation under MACP in the promotional hierarchy, goes against the intent of the MACP Scheme. 10. In substance, he submitted that the non-functional grade given, have to be accountable for the purpose of grant of benefits under the MACP. 11. Shri. B.S. Venkatesh Kumar for the respondents in all cases submitted: • that some of the respondents had got their first promotion to the post of Superintendent before 09.08.1999, the date on which ACP Scheme was introduced. The promotion, so earned is treated as one count of up- gradation. Some of the respondents had put W.P No.9554/2021 & connected matters 55 in 12 years of service, as on 09.08.1999. Having regard to the stagnation in several Departments, the Central Government introduced the ACP with effect from 09.08.1999, which envisaged two financial up-gradations once in 12 years by way of granting pay scale attached to the next higher hierarchical post to be subsumed as and when actual promotion was granted. The respondents who had put in 12 years of service as on 09.08.1999, were given the pay scale that was attached to the post of Superintendent i.e first Financial up-gradation on 09.08.1999 from pay scale of Rs.6,500- 200-10,500/- to the pay scale of Rs.7,500- 250-12,000. This enhancement was subsumed as and when they got their regular promotion as Superintendents; W.P No.9554/2021 & connected matters 56 • the Central Government implemented the recommendation of the sixth CPC retrospectively, from 01.01.2006, whereby the concept of pay band and grade pay were introduced. As provided in the Schedule to the CCS(Revised pay) Rules, 2008, the post of Superintendent carried two pay scales namely PB-2 with grade pay of Rs.4,800/- initially and PB-2 with grade pay of Rs.5,400/- after four years. Accordingly, the pay of those respondents who had put in more than four years as on 01.01.2006 was fixed in PB-2 with grade pay of Rs.5,400/-. In case of other respondents, their pay was initially fixed in PB-2 with grade pay of Rs.4,800/- as on 01.01.2006 and enhanced to PB-2, with grade pay of Rs.5,400/- as and when they completed four years of service; W.P No.9554/2021 & connected matters 57 • the ACP Scheme was prevalent till 31.08.2008. All respondents who had put it more than 24 years of service were eligible for the benefit of the Scheme and their pay was revised in PB-3 with Grade pay of Rs.5,400/-; • with effect form 01.09.2008, the Central Government introduced MACP, where under, an Officer would get up-gradation at the end of 10, 20 and 30 years of service, reckoned from the date of joining. The enhancement of pay was restricted to next higher grade-pay in the recommended scale, as provided in Part-A, Section I of the Schedule to CCS(Revised Pay) Rules, 2008 instead of pay attached to the next higher hierarchical post. Accordingly, all respondents have been granted third financial up-gradation as and when they completed 30 years of service W.P No.9554/2021 & connected matters 58 from the date of joining, in PB-3 with Grade pay of Rs.6,600/-. 12. In substance, learned Advocate for the respondents in all cases, submitted that the NFG granted to the respondents cannot be counted as a financial up-gradation. In support of this contention, he urged that the Central Government have accepted the decision of the Madras High Court in the case of R. Chandrashekaran Vs. The Central Administrative Tribunal and others5. He argued that the respondents are similarly situated and therefore, they are also entitled for the third up-gradation and the CAT has rightly held that the respondents are entitled for the benefit and prayed for dismissal these writ petitions. 13. We have carefully considered rival contentions and perused the records. 5 2014 SCC Online Mad 9003 W.P No.9554/2021 & connected matters 59 14. Undisputed facts of the case are, respondents have joined service as Inspectors. They have been given the first financial up- gradation in PB-2 with grade pay of Rs.4,800/-. When they were promoted to the post of Superintendent, they were given PB-2 with Grade pay of Rs.4,800/-. After completion of four years, they have been given NFG in PB-2 with Grade pay of Rs.5,400/-. They have got the second ACP in 2006 in PB-3 with Grade pay of Rs.5,400/-. They have been given the third financial up-gradation in PB-3 with Grade pay of Rs.6,600/-, with effect from December 24, 2012. 15. Petitioners contend that the NFG given on 01.01.2006 in PB-2 with Grade pay of Rs.5,400/- must be treated as second financial up- gradation. W.P No.9554/2021 & connected matters 60 16. In the case of R. Chandrashekaran Vs. The Central Administrative Tribunal and others, the Madras High Court has held that it is not in dispute that R. Chandrashekaran had joined the service of Customs and Central Excise Department in 1982. He was promoted to the grade of Superintendent in April 2001. 17. Shri. R. Chandrashekaran was given third financial upgradation after completing 30 years of service. He was given the pay scale of Rs.15600-39100 in Pay Band-3 with Grade Pay of Rs.6600/- by order dated 12 December 2012. 18. The Revenue had stopped the Grade Pay of Rs.6600/- on the premise that the Ministry of Finance vide Circular dated April 8, 2013 had clarified that any further extension of benefits and III MACP with Grade Pay of Rs.6600/- to Superintendents, who were in receipt of Non- W.P No.9554/2021 & connected matters 61 Functional Grade under PB-2 with Grade Pay of Rs.5400/- as per II ACP, under PB-3 with Rs.5400/- Grade Pay required the concurrence of the Do & PT. Chandrashekaran had challenged the same in OA No.675/2013 before the CAT challenging the circular dated 8 April 2013 and for a direction to permit him to draw the pay in the Grade Pay of Rs.6600/- with arrears. The CAT, Chennai dismissed the O.A. and the same was challenged in the Madras High Court in W.P. No.19024/2014 and it was disposed of with the following directions: “17. Since the Central Administrative Tribunal has taken a decision not withstanding the claim made by the petitioner and in view of our decision to direct the Department of Personnel, Public Grievances and Pensions to consider the issue once again, we set aside the order passed by the Central Administrative Tribunal dated 24 February 2014 in O.A.No.675 of 2013 and remit the matter to the Department of Personnel, Public Grievances and Pensions for fresh consideration. The Department of Personnel, Public Grievances and Pensions is directed to consider the 21 issue in extenso in the light of the provisions of MACP Scheme and W.P No.9554/2021 & connected matters 62 the benefits given to the employees like the petitioner to count the nonfunctional scale for the purpose of ACPS. Such exercise shall be completed within a period of three months from the date of receipt of a copy of this writ petition.” 19. The Commissioner, while passing the order dated June 29, 2018, impugned before the CAT has recorded in para 27 of his order as follows: “27. Thus, the cases involved in the above judgments are not exactly similar to the cases of the officer. Notwithstanding the same, as regards the interpretation of para 8.1 of the Annexure to DOPT’s OM dated 19.5.2009 by the Hon’ble Tribunal, Madras upheld by the Hon’ble High Court of Madras, and the judgment dated 19.10.2011 of the Hon’ble High Court of Punjab & Haryana in CWP No.19387/2011, the judgment dated 26.11.2012 of the Hon’ble CAT Principal Bench, New Delhi in OA No.904/2012 and the judgment dated 24.08.2012 of the Hon’ble High Court of Delhi in W.P.(C) 5146/2012 in the case of UOI Vs Delhi Nurses Union (Regd.) and another, wherein it has been held that the financial upgradtions under the MACP Scheme has to be associated with the next higher promotional post, I find that, in the absence of specific orders from the DoPT modifying the existing features of the MACP Scheme, the existing features/provisions of the W.P No.9554/2021 & connected matters 63 Scheme and related instructions issued by the DoPT and the CBEC shall hold.” 20. Further, in para 17 of the Statement of objections filed before the CAT, petitioners have taken a specific stand that in the case of Chandrashekaran, the Department has preferred an appeal against the verdict of the Madras High Court and the decision is still pending consideration before the Hon'ble Supreme Court of India. 21. In para 10 of the writ petition, the petitioners have contended that the directions of the Madras High Court in the case of Chandrashekaran, was referred to DoP & T for taking appropriate action. Initially, DoP & T vide communication, Dy. No.1078183 CR.15 dated 06.05.2015, had opined that since Chandrashekaran had got only one promotion and the second ACP in the Grade pay of Rs.5,400/- was given prior to implementation of MACP, he was W.P No.9554/2021 & connected matters 64 entitled for grant of MACP in the Grade pay of Rs.6,600/- on completion of 30 years of service. Subsequently, on re-examination, DoP & T had clarified that grant of NFG was required to be counted as one financial up-gradation. It is further averred in para 11 that the initial advise of the DoP & T was communicated to the Chennai Commissionerate for taking appropriate action and filing compliance report before the Madras High Court. 22. Thus, in substance, petitioners have complied with the directions of the Madras High Court in terms of DoP & T's initial opinion dated 06.05.2015. It is their case before the CAT, Bengaluru that they have challenged Madras High Court’s order before the Apex Court and the same is pending consideration. W.P No.9554/2021 & connected matters 65 23. The Commissioner while ordering withdrawal of third financial up-gradation, has held that in the absence of specific orders from the DoP & T modifying the features of the MACP, the existing instructions issued by the DoP & T and the CBEC6 are binding. 24. The upshot of the discussion is, the petitioners have complied with the directions of the Madras High Court in the case of Chandrashekaran based on the initial opinion of the DoP & T. It is their present stand that the order of Madras High Court is under challenge and the adjudication is based on the existing instructions. This stand of the petitioner is in violation of Article 14 of the Constitution of India. 25. It is settled that fixation of pay and other benefits are within the domain of the executive. In 6 Central Board of Excise & Customs W.P No.9554/2021 & connected matters 66 the event, petitioners were to succeed in their challenge in Chandrashekara’s case, the Central Government shall suffer financial loss. At the same time, petitioners having complied with the order of the Madras High Court in Chandrashekara’s case, are bound to extend the same benefit to the respondents herein. 26. In view of the above, in our considered view, it would be just and appropriate to modify the order passed by the CAT suitably. 27. Hence, the following: ORDER (a) These writ petitions are disposed of clarifying the impugned common order dated March 4, 2020 in O.A. 170/1621/2018 & connected cases, that the respondents shall be bound by the final outcome of the decision of the Apex Court, in R. Chandrashekaran’s case. W.P No.9554/2021 & connected matters 67 (b) In order to protect the Revenue, the respondents are directed to file an undertaking before this Court that they shall refund the amount received by them pursuant to grant of third MACP with Grade pay of Rs.6,600/- in PB-3, in case, petitioners succeed in the Apex Court in R. Chandrashekaran’s case. No costs. Sd/- JUDGE Sd/- JUDGE SPS