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Excise Duty

Claim of illegal allocation of zone to central excise inspector after one year of final order is time barred

Case Law Details

TaxGuru Citation
2024 taxguru.in 5988
Case Name
Union of India Vs Anil Kumar Sharma (Gauhati High Court)
Date of Judgement/Order
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Union of India Vs Anil Kumar Sharma (Gauhati High Court)

Gauhati High Court held that claim of inspector in central excise of committing illegality in allocation of zone after one year from date of final order is time barred as per section 21(1)(a) of the Administrative Tribunals Act, 1985.

Facts- The Staff Selection Commission (SSC) of the Department of Personnel & Training, Ministry of Personnel, Public Grievances & Pensions has issued an advertisement for recruitment to the posts of Inspector of Central Excise, Income Tax, etc., 1996. The respondent No.1 applied for the said post for which written examination was held on 28.04.1996 on zonal basis.

The respondent No.1 was selected in the said selection and was provided posting at Shillong Commissionerate vide order dated 26.04.2004 and he joined as Inspector in Shillong Zone. However, in the year 2014, the respondent No.1 has approached the Tribunal with a grievance that vide order dated 30.09.2014 issued by the Additional Commissioner (CCO), Office of the Chief Commissioner, Central Excise, Customs & Service Tax, Vadodara Zone, one Shri Gyanesh Kumar was promoted to the grade of Superintendent of Central Excise (Group ‘B’) though he was junior to the respondent No.1 in the All India Merit List of 1996. He has also claimed that several other Inspectors, who are also junior to the respondent No.1 in the All India merit list, were also promoted to the post of Superintendent of Central Excise on 30.09.2014 and by subsequent orders. It is contended by the respondent No.1 that as he has been denied promotion and his juniors have been promoted, he submitted several representations to the petitioners but the same have not been taken into consideration.

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