OFFICE OF THE COMMISSIONER OF CENTRAL TAX,

केंद्रीय कर आयुक्त का कार्यालय,

लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SMT SAILAJA SUBRAHMANYAM, SUPERINTENDENT (RETD)

Smt. Sailaja Subrahmanyam, Superintendent (Retd), Audit II Commissionerate, Hyderabad is

applicant with Sl. No. 33 in OA No. 1089/2019 pronounced in OA No. 21/1089/2019 & Batch filed before
the Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the respondents to grant
enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from
01.01.1996, notionally to the applicants along with the consequential arrears, if any, the orders of
Hon’ble CAT Hyderabad were upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No.
10490/2024 filed by the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP
(Civil) Diary No. 59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High
Court, dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant SAILAJA SUBRAHMANYAM

02. Designation Inspector wef 06.07.1994

03. Status (substantive /officiating) Substantive

04 Entry Pay fixed on the Date of promotion wef 1640

06.07.1994 in the pay scale of 1640-60-2600-EB-

Page 1 of 83
 75-2900

Pay wef 01.07.1995 1700

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 01.01.1996 1700

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic 2516

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of 270

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments 4486

10. 40% of basic pay in the existing scale 680

11. Total items 5166

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(01.01.1996) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

Date of next Increment under Rule 8 6700

14.
(01.07.1996)

15. Next Increment as on 01.07.1997 6900

16. Next Increment as on 01.07.1998 7100

17. Next Increment as on 01.07.1999 7300

18. Next Increment as on 01.07.2000 7500

19 Next Increment as on 01.07.2001 7700

20. Next Increment as on 01.07.2002 7900

21. Next Increment as on 01.07.2003 8100

22. Next Increment as on 01.07.2004 8300

23. Next Increment as on 01.07.2005 8500

Page 2 of 83
II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008

SAILAJA
1 Name of the Government servant
SUBRAHMANYAM
Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs.8500
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 4250

c) Dearness Allowance applicable at AICPI average
3060
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 15810

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 15810
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 15810
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0

Page 3 of 83
 e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment Pay in the Grade Pay

Pay Band (Wherever
/Scale applicable)

1st July, 2006 16430 4600

1st July, 2007 17060 4600

1st July, 2008 17710 4600

1st July, 2009 18380 4600

1st July, 2010 19070 4600

1st July, 2011 19780 4600

1st July, 2012 20520 4600

1st July, 2013 21280 4600

1st July, 2014 22060 4600

III) Smt Sailaja Subrahmanyam, Superintendent (Retd) got promoted to the cadre of
Supdt notionally w.e.f 30.09.2014 vide order EO(GO) No.69/2014 dated 30.09.2024.

1 Pay on the date of grant of promotion in the cadre of Inspector Rs 22060+4600

in the pay scale of Rs 6500-200-10500 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised NA

3 Pay after grant of one notional increment in the lower cadre 22860+4800
consequent on Promotion wef 30.09.2014
4 Date of Next Increment as on 01.07.2015 23690+4800

Page 4 of 83
 IV. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee SAILAJA SUBRAHMANYAM

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
28490
Grade Pay or Basic Pay in the applicable scale) in the pre-
(23690+4800)
revised structure as on January 1, 2016
b) Dearness Allowance sanctioned w.e.f.01.01.2016 35612
c) Existing emoluments (a+b) 64102
Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 28490
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 8
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 73219
Applicable Cell in the Level either equal to or just above the
9 Cell 16
Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 74300
Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
15 Date of increment
Matrix
July, 2016 76500 Level 8 Cell 17
July, 2017 78800 Level 8 Cell 18
July, 2018 81200 Level 8 Cell 19

V. Consequent implementation of Hon’ble CAT order in OA No. 312/2018 dated 27.08.2018 vide Board’s
office letter [Link]. A-23011/39/2018 Ad-II A dated 25.02.2019 and in terms of recommendations of 6 th CPC
Page 5 of 83
and Department of Expenditure resolution No.1/1/2008 IC dated 29.08.2008 and further clarifications
issued by CBIC, Grade pay of 5400 is granted consequent on completion of 4 years of regular service w.e.f
30.09.2018 and the pay is fixed as follows:

1 Pay as on date of grant of NFG 81200 Level 8

2 Pay band and Grade pay to which NFG was granted PB-2 (9300-34800)
with GP-5400
3 Whether exercised option Yes
4 Pay wef 30.09.2018 to 30.06.2019 consequent on option 82600 Level 9
5 Pay after grant of increment on grant of NFG in the lower 83600 Level 8
Grade pay
6 Pay after grant of one regular increment in the lower cadre 86100 Level 8
wef 01.07.2019
7 Pay fixed w.e.f. 01.07.2019 consequent on grant of NFG in 87700 Level 9
PB 2 with Grade Pay 5400
8 Date of next increment 01.01.2020

Pay in the Pay

9 Date of increment
band and GP

10 01/01/2020 90300 Level 9

11 01/01/2021 93000 Level 9
12 01/01/2022 95800 Level 9

The officer has retired on superannuation wef 31.05.2022

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 6 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI U RAJA RAM, SUPDT

Shri U. Raja Ram, Supdt retired from Audit II Commissionerate is one of the
applicants in OA No. 1089/2019 and batch (Sl. No. 58) filed before the Hon’ble
CAT Hyderabad. The said OA is allowed, with a direction to the respondents to grant
enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs
Department from 01.01.1996, notionally to the applicants along with the
consequential arrears, if any, The orders of Hon’ble CAT Hyderabad were upheld by
the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by
the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP
(Civil) Diary No. 59005/2024 filed by the Department against orders mentioned supra
of the Hon’ble High Court, dismissed the SLP filed by the Department.

2. Pursuant to the court proceedings referenced in Table A of the Government of

India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs, New Delhi, communication vide [Link] A-23011/44/[Link] A dated
16.06.2025and in accordance with the Department of Expenditure (implementation
cell) note dated 13.06.2025 the Principal Commissioner of Central Tax and GST Cadre
Control Authority, has issued directions vide [Link]/39/01/[Link] dated
18.06.2025.

3. The Directive mandates the implementation of the Original Applications (OAS)

as per the court orders, specifically concerning the enhancement of pay scales for the
following cadres, effective from 01.01.1996, on an in-personam basis and not to be
cited as a precedent.

4. Inspector of Central Excise: Revised pay scale from 5500-175-9000 to 6500-

200-10500.

Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to

7500-250-12000.

01. Name of the Govt. Servant U RAJA RAM

02. Designation Inspector 30.10.1985

03. Status (substantive /officiating) Substantive

04 Entry Pay fixed on the Date of appointment 425

Page 7 of 83
 in the pay scale of 425-15-500-EB-15-560-
20-700-EB-25-800 WEF 30.10.1985

4TH CPC PAY FIXATION

Pay fixed in the pay scale of 1640-60-2600- 1640

05.
EB-75-2900 WEF 01.01.1985

06. INCREMENT AS ON 01.10.1986 1700

07. INCREMENT AS ON 01.10.1987 1760

08. INCREMENT AS ON 01.10.1988 1820

09. INCREMENT AS ON 01.10.1989 1880

INCREMENT AS ON 01.10.1990 1940

10. INCREMENT AS ON 01.10.1991 2000

11. INCREMENT AS ON 01.10.1992 2060

12. INCREMENT AS ON 01.10.1993 2120

13. INCREMENT AS ON 01.10.1994 2180

14. INCREMENT AS ON 01.10.1995 2240

5TH CPC PAY FIXATION

15. EXISTING emoluments as on 01.01.1996 2240

16. Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic 3315

17. pay and NPA admissible at index average
1510

Amount of first and second Installments of 324

interim relief admissible on the basic pay
18
special pay under rule 7(1) (B) & NPA (10%
of Basic pay + 100)

19 Total existing emoluments 5879

20. 40% of basic pay in the existing scale 896

21 Total items 6775

Revised scale corresponding to existing 6500-200-10500

22.
scale/scales shown against item 4 and above

Stage next above in the proposed Scale Rs 6900

23.
including benefit of bunching, if admissible

Page 8 of 83
 If 1 increment is ensured in the proposed Rs
scale for every 3 increments in the existing 6500+200+200+200=7100
scale, the stage of Pay proposed Scale
(Earned 10 increments in the existing
24.
scale of 1640-60-2600-EB-75-2900
raising his pay from 1640 to 2120) as
per Rule 7(1) of CCS revised Pay Rules
1997.

Revised pay as fixed under sub-rule under 7100

25.
Rule 7 (01.01.1996)

Date of next Increment under Rule 8 7300

26.
(01.10.1996)

27. Next Increment as on 01.10.1997 7500

28. Next Increment as on 01.10.1998 7700

II) Consequent on grant of 1st ACP in the pay scale of Rs.7500-250-1200 w.e.f
09.08.1999, the officer’s pay is fixed as follows:
a. Pay on date of grant of 1st ACP in the lower cadre in
the pay scale of Rs.5500-175-9000 -Rs.7700
b. Whether option exercised - Yes
c. Pay after grant of regular increment in the lower cadre
on 01.10.1999 - Rs.7900
d. Pay after grant of one increment on grant of ACP - Rs.8100
e. Pay fixed w.e.f 01.10.1999 consequent on grant of
1st ACP in the pay scale of Rs. 7500-250-1200 - Rs.8250
f. Pay as on 01.10.2000 - Rs.8500
f. Pay as on 01.10.2001 - Rs.8750
g. Pay as on 01.10.2002 - Rs.9000
h. Pay as on 01.10.2003 - Rs.9250
i. Pay as on 01.10.2004 - Rs.9500
j. Pay as on 01.10.2005 - Rs 9750

The officer was promoted to the cadre of Superintendent wef 23.09.2002 vide
EO (GO) No. 65/2002 dated 23.09.2002.

III) Consequent on implementation of VIth CPC w.e.f 01.01.2006, the pay of the
officer is fixed as below:

1 Pre-revised scale of pay applicable for the post 7500-250-12500

2 Basic pay as on 01.01.2006 9750
3 Pay as on 01.01.2006 in terms of OM dated 9750
19.03.2012 as the increment falls in the month of
February
4 Amount arrived by multiplying the Basic pay by 18135 rounded off to
1.86 factor 18140
5 Revised pay band and grade pay corresponding PB-2 (9300-34800)
to the pre-revised scale with GP-4800
Page 9 of 83
 6 Pay fixed in the revised pay structure w.e.f 18140
01.01.2006 as per fitment table of GP 4800
7 Grade pay to be applied in terms of Rule 4 of 4800
CCS(RP) Rules, 2008
8. Date of next increment under Rule 10 01.07.2006

9. Pay wef 01.07.2006 18830+4800

IV) Consequent on promotion to the grade of Superintendent w.e.f 24.09.2002

and in terms of recommendations of 6 th CPC and Department of Expenditure resolution
No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by CBIC, Grade pay
of 5400 is granted consequent on completion of 4 years of regular service w.e.f
24.09.2006 and the pay is fixed as follows:
Pay as on date of grant of NFG wef 24.09.2006 18830+4800
Pay band and Grade pay to which NFG was granted PB-2 (9300-34800)
with GP-5400
Whether exercised option NA
Pay after grant of increment on grant of NFG in 19540
the lower cadre
Pay wef 24.09.2006 19540+5400

Date of next increment 01.07.2007

Date of Pay in the Pay band Grade Pay
increment
01/07/2007 20290 5400
01/07/2008 21060 5400
01/07/2009 21860 5400
01/07/2010 22680 5400
01/07/2011 23530 5400
01/07/2012 24400 5400
01/07/2013 25300 5400
01/07/2014 26220 5400
01/07/2015 27170 5400

V) The officer was granted 3rd MACP wef 30.10.2015 vide EO (GO)
No.87/2016 dt 02.05.2016.

1. Pay of the officer as on date of 3rd MACP 27170+5400

2. Revised Pay scale in PB-3 15600-39100
3. Whether exercised option NA
4. Pay after grant of one increment consequent 28150
on grant of 3rd MACP
5. Pay wef 30.10.2015 28150+5400
6. Date of next increment 01.07.2016

Page 10 of 83
V) Fixation of pay in terms of CCS (Revised Pay) Rules, 2016 w.e.f
01.01.2016.
1. Basic pay + Grade pay as on 01.01.2016 33550
(28150+5400)
2. Applicable level in pay matrix corresponding to PB 2 Level-10
with Grade pay Rs.5400
3. Amount arrived at by multiplying amount at [Link].1 by 86223
2.57
4. Applicable cell in the level wither equal to or just above 87400
the amount above
5. Revised basic pay w.e.f 01.01.2016 87400
6. Pay on the date
Date of increment
of increment
7. 01.07.2016 Rs.90000
8. Next Increment 01.07.2017 Rs. 92700
9. Next Increment 01.07.2018 Rs. 95500
10. Next Increment 01.07.2019 Rs. 98400
11. Next Increment 01.07.2020 Rs. 101400

The officer retired on superannuation w.e.f. 31.07.2020.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)

Copy to :-

[Link]
[Link] Book
[Link],Hyderabad

Page 11 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI P GOPAL REDDY,

SUPERINTENDENT (RETD)

Shri P. Gopal Reddy, Superintendent retired from Audit II Commissionerate

is one of the applicants in OA No. 1088/2019 and batch (Sl. No. 40) filed before
the Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the
respondents to grant enhanced pay scale of Inspectors/Superintendents in the Central
Tax and Customs Department from 01.01.1996, notionally to the applicants along with
the consequential arrears, if any, The orders of Hon’ble CAT Hyderabad were upheld
by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by
the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP
(Civil) Diary No. 59005/2024 filed by the Department against orders mentioned supra
of the Hon’ble High Court, dismissed the SLP filed by the Department.

2. Pursuant to the court proceedings referenced in Table A of the Government of

India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs, New Delhi, communication vide [Link] A-23011/44/[Link] A dated
16.06.2025and in accordance with the Department of Expenditure (implementation
cell) note dated 13.06.2025 the Principal Commissioner of Central Tax and GST Cadre
Control Authority, has issued directions vide [Link]/39/01/[Link] dated
18.06.2025.

3. The Directive mandates the implementation of the Original Applications (OAS)

as per the court orders, specifically concerning the enhancement of pay scales for the
following cadres, effective from 01.01.1996, on an in-personam basis and not to be
cited as a precedent.

4. Inspector of Central Excise: Revised pay scale from 5500-175-9000 to 6500-

200-10500

Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to

7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant P. GOPAL REDDY

02. Designation Inspector wef 21.04.1989

03. Status (substantive /officiating) Substantive

04 Entry Pay fixed on the Date of appointment 1640

in the pay scale of 1640-60-2600-EB-75-2900
Page 12 of 83
 WEF 21.04.1989

05. INCREMENT AS ON 01.04.1990 1700

06. INCREMENT AS ON 01.04.1991 1760

07. INCREMENT AS ON 01.04.1992 1820

08. INCREMENT AS ON 01.04.1993 1880

09. INCREMENT AS ON 01.04.1994 1940

10. INCREMENT AS ON 01.04.1995 2000

5TH CPC PAY FIXATION

12. EXISTING emoluments as on 01.01.1996 2000

13. Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic 2960

14. pay and NPA admissible at index average
1510

Amount of first and second Installments of 300

interim relief admissible on the basic pay
15.
special pay under rule 7(1) (B) & NPA (10%
of Basic pay + 100)

16. Total existing emoluments 6060

17. 40% of basic pay in the existing scale 800

18 Total items

Revised scale corresponding to existing 6500-200-10500

19
scale/scales shown against item 4 and above

Stage next above in the proposed Scale Rs 6500 (Minimum)

20.
including benefit of bunching, if admissible

If 1 increment is ensured in the proposed Rs 6500+200+200=6900

scale for every 3 increments in the existing
scale, the stage of Pay proposed Scale
(Earned 7 increments in the existing
21
scale of 1640-60-2600-EB-75-2900
raising his pay from 1640 to 2060) as
per Rule 7(1) of CCS revised Pay Rules
1997.

Revised pay as fixed under sub-rule under 6900

22.
Rule 7 (01.01.1996)

23. Date of next Increment under Rule 8 7100

Page 13 of 83
 (01.04.1996)

24. Next Increment as on 01.04.1997 7300

25. Next Increment as on 01.04.1998 7500

26. Next Increment as on 01.04.1999 7700

27. Next Increment as on 01.04.2000 7900

28. Next Increment as on 01.04.2001 8100

29. Next Increment as on 01.04.2002 8300

II). In terms of EO (GO) No. 07/2023 dated 25.01.2023 and consequent on

implementation of Hon’ble Supreme Court orders in C.A. No.3968/2009 dated
15.03.2022 filed by Shri B.S. Murthy & Others, Shri P Gopal Reddy, Supdt(retired) has
been promoted to the cadre of Supdt notionally w.e.f 23.09.2002 vide order EO(GO)
No.90/2022 dated 11.11.2022 issued by CCA, Hyderabad GST Commissionerate.

Earlier the officer was promoted to the cadre of Superintendent vide EO(GO) No.
28/2007 dated 07.06.2007 and assumed charge as Superintendent on 07.06.2007 on
regular basis.

Pay on the date of grant of promotion in the cadre of Rs 8300

1 Inspector in the pay scale of Rs 6500-200-10500 -
2 Whether the option is exercised YES

3 Pay fixed during the period from 23.09.2002 to Rs 8500

31.03.2003 in the Scale of RS 7500-250-12000
4 Pay after grant of one increment in the lower Rs 8500
cadre
5 Pay after the grant of notional increment on Rs 8700
account of Promotion as a superintendent
6 Pay fixed w.e.f 01.04.2003 consequent on the grant of Rs 8750
Promotion in the pay scale of Rs.7500-250-12000
7 Date of Next Increment as on 01.04.2004 Rs.9000
8 Date of Next Increment as on 01.04.2005 Rs.9250

III. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED

PAY) RULES, 2008

1 Name of the Government servant P GOPAL REDDY

Designation of the post in which pay

2 SUPERINTENDENT
is to be fixed as on January 1, 2006

3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable
4 for the post (In case more than one 7500-250-12000
scale of pay is applicable for the post
Page 14 of 83
 and these have been merged in
pursuance of the recommendation of
the Sixth CPC in a single revised
scale, the scale of pay in which the
employee was actually drawing
his/her pay should be specified)
5 Existing emoluments as on January 1, 2006
Rs.9500
As the officer’s increment is in the month
February 2006, the officer is eligible for
one increment as on 01.01.2006 in
a) Basic pay (including stagnation
terms of para 3 of O.M No. 10/2/2011–
increments, if any)
[Link]/A, Government of India, Ministry of
Finance, Department of Expenditure,
New Delhi, dated 19-03-2012 and his pay
is Rs9500
b) Dearness pay 4750
c) Dearness Allowance applicable at
AICPI average 536(1982=100) 3420
@24% on(a+b)
d) Total existing emoluments [(a) to (
17670
c) ]
Revised Pay Band and Grade Pay
corresponding to the pre-revised REVISED PAY BAND GRADE PAY
6 scale shown at Sl. No.4 above. (In
the case of HAG+ and above the PB-2
4800
appropriate scale may be mentioned) 9300-34800
Pay in the revised pay band/scale in
7 which pay is to be fixed as per the 17670
fitment table attached to Annex-I
Grade Pay to be applied in terms of
8 4800
Rule 4 of CCS (RP) Rules, 2008
Stepped up pay with reference to the
revised pay of junior, if applicable
[Notes 7 and 10 below Rule 7(i) of
9 Nil
CCS (RP) Rules, 2008]. Name and
pay of the Junior also to be indicated
distinctly
Revised Pay with reference to the
substantive pay in cases where the
pay fixed in the officiating post is
10 Nil
lower than the pay fixed in the
substantive post if applicable [Sub
Rule (2) of Rule 7)]
Personal Pay, if any [Notes 6 and 8
11 0
below Rule 7(i)]
12 Revised emoluments after fixation w.e.f.01.01.2006
a) Pay in the Revised Pay Band/Pay
17670
scale
b) Grade Pay 4800
c) Special Pay, if admissible (Sub
0
Rule 1(C ) of Rule 7)
d) Personal Pay, if admissible 0

e) Non-practicing Allowance, if
0
admissible (Sub Rule 1(D) of Rule 7]

Page 15 of 83
 13 Date of next increment (Rules 9 & 10) and pay after grant of increment
Pay after Increment
Date of increment Pay in the Pay Grade Pay (Wherever
Band /Scale applicable)
July, 2006 18350 4800

IV. In terms of recommendations of 6 th CPC and Department of Expenditure

resolution No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by
CBIC, Grade pay of 5400 /- in PB 2 9300-34800 is granted consequent on completion
of 4 years of regular service w.e.f 24.09.2006 and the pay is fixed as follows:

Sl. Discription Pay + Grade Pay

No.
1 Pay as on 24.09.2006, as on the date of the grant of NFU
18350 +4800
2 Pay fixed as on 24.09.2006 with Grade Pay on grant of NFU
in PB 2 with Grade Pay 5400 19050+5400

3 Pay after earning an increment on 01.07.2007

19790+5400
6 Pay after earning an increment on 01.07.2008 20550+5400
7. Pay after earning an increment on 01.07.2009 21330+5400
8. Pay after earning an increment on 01.07.2010 22140+5400
10. Pay after earning an increment on 01.07.2011 22970+5400
11. Pay after earning an increment on 01.07.2012 23830+5400
12. Pay after earning an increment on 01.07.2013 24710+5400
13. Pay after earning an increment on 01.07.2014 25620+5400
14. Pay after earning an increment on 01.07.2015 26550+5400

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY)

RULES, 2016

1 Name of the Employee P GOPAL REDDY

Designation of the post in which pay is to be fixed

2 Superintendent
as on January, 2016

3 Status (Substantive/Officiating) Substantive

4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400

5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus
applicable Grade Pay or Basic Pay in the 31950
applicable scale) in the pre-revised structure as ( 26550 +5400)
on January 1, 2016
b) Dearness Allowance sanctioned
39938
w.e.f.01.01.2016
c) Existing emoluments (a+b) 71888
Basic Pay (Pay in the applicable Pay Band plus
applicable Grade Pay or Basic Pay in the
6 31530
applicable scale) in the pre-revised structure as
on January 1, 2016

Page 16 of 83
 Applicable Level in Pay Matrix corresponding to
7 Level 9
Pay Band and Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 82112
Applicable Cell in the Level either equal to or just
9 Cell 16
above the Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 82600
Stepped up pay with reference to the revised pay
of junior, if applicable [Rule 7(8) and 7(10) of CCS
11 Nil
(RP) Rules, 2016]. Name and pay of the Junior also
to be indicated distinctly
Revised Pay with reference to the substantive pay
in cases where the pay fixed in the officiating post
12 Nil
is lower than the pay fixed in the substantive post
if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present
14 in the existing pre-revised structure (in terms of 0
para 4 of this OM)
15 Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable
Date of increment
Level of Pay Matrix
July, 2016 85100 Level 9 Cell 17
July, 2017 87700 Level 9 Cell 18
July, 2018 90300 Level 9 Cell 19
July, 2019 93000 Level 9 Cell 20

The officer retired w.e.f 30.09.2019 on his superannuation.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)

Copy to :-

[Link]
[Link] Book
[Link],Hyderabad

Page 17 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI P BALA NARASIMA,

SUPERINTENDENT (RETD)

Shri P. Bala Narasima, Superintendent retired from Audit II Commissionerate,

Hyderabad is applicant with Sl no 70 in OA No. 1085/2019 pronounced in OA No.
21/1089/2019 & Batch filed before the Hon’ble CAT Hyderabad. The said OA is
allowed, with a direction to the respondents to grant enhanced pay scale of
Inspectors/Superintendents in the Central Tax and Customs Department from
01.01.1996, notionally to the applicants along with the consequential arrears, if any,
the orders of Hon’ble CAT Hyderabad were upheld by the Hon’ble High Court vide
orders dated 09.08.2024 in WP No. 10490/2024 filed by the Department. The
Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary No.
59005/2024 filed by the Department against orders mentioned supra of the Hon’ble
High Court, dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes
and Customs, New Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025
communicated the approval of Department of Expenditure (Implementation Cell) to
implement, on personam basis only to the applicants of the OAs indicated in the said
reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to
Rs.7500-250-12000 with effect from 01.01.1996 notionally upto 20.04.2004 and with
arrears of pay from 21.04.2004 till date. Copy of the same is attached for ready
reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01 Name of the Govt. Servant P. BALANARASIMA

.

Page 18 of 83
02 Inspector wef 13.05.1994
Designation
.

03 Substantive
Status (substantive /officiating)
.

Entry Pay fixed on the Date of 1640

04 appointment ON 13.05.1994 in the
pay scale of 1640-60-2600-EB-75-2900

Pay wef 01.05.1995 1700

5TH CPC PAY FIXATION

EXISTING emoluments as on 1700

05
01.01.1996

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to 2516

07 the basic pay and NPA admissible at
index average 1510

Amount of first and second 270

Installments of interim relief
08
admissible on the basic pay special
.
pay under rule 7(1) (B) & NPA (10% of
Basic pay + 100)

09 4486
Total existing emoluments
.

10 680
40% of basic pay in the existing scale
.

11 5166
Total items
.

Revised scale corresponding to 6500-200-10500

12 existing scale/scales shown against
item 4 and above

Revised pay as fixed under sub-rule 6500

under Rule 7 (01.01.1996) Given
13
increment in the Pay scale of 6500-
.
200-10500 as the officer earned 3
increments in pre-revised Scale

14 Date of next Increment under Rule 8 6700

. (01.05.1996)

15 6900
Next Increment as on 01.05.1997
.

16 7100
Next Increment as on 01.05.1998
.

Page 19 of 83
 17 7300
Next Increment as on 01.05.1999
.

18 7500
Next Increment as on 01.05.2000
.

19 Next Increment as on 01.05.2001 7700

20 7900
Next Increment as on 01.05.2002
.

21 8100
Next Increment as on 01.05.2003
.

22 8300
Next Increment as on 01.05.2004
.

23 8500
Next Increment as on 01.05.2005
.

24 8700
Next Increment as on 01.05.2006
.

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2008

1 Name of the Government servant P BALANARASIMA

Designation of the post in which pay is to be fixed as
2 Inspector
on January 1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In

case more than one scale of pay is applicable for the
post and these have been merged in pursuance of the
4 6500-200-10500
recommendation of the Sixth CPC in a single revised
scale, the scale of pay in which the employee was
actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs. 8700
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 4350

c) Dearness Allowance applicable at AICPI average

3132
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 16182

Revised Pay Band and Grade Pay corresponding to the REVISED PAY GRADE
pre-revised scale shown at Sl. No.4 above. (In the BAND PAY
6
case of HAG+ and above the appropriate scale may be PB-2
mentioned) 4600
9300-34800

Page 20 of 83
 Pay in the revised pay band/scale in which pay is to be
7 16190
fixed as per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP)
8 4600
Rules, 2008
Stepped up pay with reference to the revised pay of
junior, if applicable [Notes 7 and 10 below Rule 7(i) of
9 Nil
CCS (RP) Rules, 2008]. Name and pay of the Junior also
to be indicated distinctly
Revised Pay with reference to the substantive pay in
cases where the pay fixed in the officiating post is
10 Nil
lower than the pay fixed in the substantive post if
applicable [Sub Rule (2) of Rule 7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 16190
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule
0
1(D) of Rule 7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Pay in the Grade Pay
Date of increment Pay (Wherever
Band applicable)
/Scale

1st July, 2006 16820 4600

1st July, 2007 17470 4600

1st July, 2008 18140 4600

1st July, 2009 18830 4600

1st July, 2010 19540 4600

1st July, 2011 20270 4600

1st July, 2012 21020 4600

1st July, 2013 21790 4600

Page 21 of 83
 1st July, 2014 22590 4600

III) Consequent to implementation of orders of Hon'ble Supreme Court

dated 15.03.2022 in [Link].3968/2009 filed by Shri [Link] & others and
Order dt.05.02.2020 in [Link].1970-1975/2009 and 1976/2009 filed by Shri
[Link] & others, the officer’s promotion to the cadre of Superintendent has
been reviewed and notional date of promotion was accorded on regular basis
w.e.f. 01.08.2014 vide EO (NGO) No.90/2022, dt.11.11.2022 issued by the
Principal Commissioner of Central Tax, CCA, Hyderabad.
Earlier Shri, P Bala Narasimha, Inspector of Central Excise was
promoted and joined as Superintendent on 30.09.2014 vide EO(GO) No.
69/2014 dated 30.09.2014.

1 Pay on the date of grant promotion in the lower Rs

cadre in the pay scale of Rs 6500-200-10500 (5th 22590+4600
CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised NA

3 Pay after grant of one notional increment in the 23410

lower cadre consequent on promotion (22590+820)
4 Pay fixed wef 01.08.2014 consequent on Rs.23410+480
promotion 0
5 Date of Next Increment as on 01.07.2015 Rs.24260+480
0

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2016

1 Name of the Employee P BALA NARASIMA

Designation of the post in which pay is to be fixed
2 Superintendent
as on January, 2016
3 Status (Substantive/Officiating) Substantive
9300-
4 Pre-revised Pay Band and Grade Pay or Scale 4800
34800
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus
29060
applicable Grade Pay or Basic Pay in the
applicable scale) in the pre-revised structure as
(24260+4800)
on January 1, 2016
b) Dearness Allowance sanctioned
36325
w.e.f.01.01.2016
c) Existing emoluments (a+b) 65385
Basic Pay (Pay in the applicable Pay Band plus
6 29060
applicable Grade Pay or Basic Pay in the
Page 22 of 83
 applicable scale) in the pre-revised structure as
on January 1, 2016
Applicable Level in Pay Matrix corresponding to
7 Level 8
Pay Band and Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 74684
Applicable Cell in the Level either equal to or just
9 Cell 17
above the Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 76500
Stepped up pay with reference to the revised pay
of junior, if applicable [Rule 7(8) and 7(10) of CCS
11 Nil
(RP) Rules, 2016]. Name and pay of the Junior
also to be indicated distinctly
Revised Pay with reference to the substantive
pay in cases where the pay fixed in the officiating
12 Nil
post is lower than the pay fixed in the
substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at
14 present in the existing pre-revised structure (in 0
terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable
Date of increment
Level of Pay Matrix
15
July, 2016 78800 Level 8 Cell 18
July, 2017 81200 Level 8 Cell 19
July, 2018 83600 Level 8 Cell 20

IV) PAY FIXATION STATEMENT ON ACCOUNT OF GRANT OF NFG TO

THE LEVEL 9 on completion of 4 years of Service in the Grade Pay of
Rs. 4800/- in PB 2 Rs 9300-34800 ( Level 8) to
(Grade Pay of Rs. 5400/- IN THE PB 2 Rs 9300-34800) in terms of
Board’s Clarification [Link].26017/ 98/[Link] A dated 16.09.2009
with effect from 01.08.2018.

1
Basic Pay as on 01.08.2018 83600 Level 8 Cell 20
2 Whether option exercised Yes
3 Corresponding pay in Level 9
consequent on NFG for the period 85100 Level 9 Cell 17
01.08.2018 to 30.06.2019
4 Pay after allowing annual increment
86100 Level 8 Cell 21
01.07.2019
5 Pay after allowing notional increment
88700 Level 8 Cell 22
01.07.2019
6 Pay fixed after grant of NFG in Level-
90300 Level 9 Cell 19
9 w.e.f. 01.07.2019

Page 23 of 83
 7 Next Increment 01.01.2020 93000 Level 9 Cell 20
8 Next Increment 01.01.2021 95800 Level 10 Cell 21

The officer has retired on superannuation wef 30.06.2021.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

OFFICE OF THE COMMISSIONER OF CENTRAL TAX,

केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI B ANAND, SUPERINTENDENT (RETD)

Shri B. Anand, Superintendent (Retd), Audit II Commissionerate, Hyderabad is applicant with Sl.
No. 10 in OA No. 1089/2019 pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT
Hyderabad. The said OA is allowed, with a direction to the respondents to grant enhanced pay scale of
Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996, notionally to
the applicants along with the consequential arrears, if any, the orders of Hon’ble CAT Hyderabad were
upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by the
Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary No.
59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High Court,
dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

Page 24 of 83
3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant B ANAND

02. Designation Inspector wef 05.11.1998

03. Status (substantive /officiating) Substantive

Entry Pay fixed on the Date of promotion wef 5500

04
05.11.1998 in the pay scale of 5500-175-9000

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 05.11.1998 5500

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments

10. 40% of basic pay in the existing scale

11. Total items

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(05.11.1998) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

14. Next Increment as on 01.11.1999 6700

15. Next Increment as on 01.11.2000 6900

16. Next Increment as on 01.11.2001 7100

17. Next Increment as on 01.11.2002 7300

Page 25 of 83
 18. Next Increment as on 01.11.2003 7500

19 Next Increment as on 01.11.2004 7700

20. Next Increment as on 01.11.2005 7900

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008

1 Name of the Government servant B ANAND

Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs. 7900
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 3950

c) Dearness Allowance applicable at AICPI average
2844
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 14694

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 14700
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0
12 Revised emoluments after fixation w.e.f.01.01.2006

Page 26 of 83
 a) Pay in the Revised Pay Band/Pay scale 14700
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment Pay in the Grade Pay

Pay Band (Wherever
/Scale applicable)

1st July, 2006 15280 4600

1st July, 2007 15880 4600

1st July, 2008 16500 4600

1st July, 2009 17140 4600

1st July, 2010 17800 4600

1st July, 2011 18480 4600

1st July, 2012 19180 4600

1st July, 2013 19900 4600

1st July, 2014 20640 4600

III) In terms of EO(GO) No. 07/2023 dated 25.01.2023 and consequent on

implementation of Hon’ble Supreme Court orders in C.A. No.3968/2009 dated
15.03.2022 filed by Shri B.S. Murthy & Others, Shri B Anand, Superintendent (Retd)
has been promoted to the cadre of Supdt notionally w.e.f 30.09.2014 vide order
EO(GO) No.132/2022 dated 19.12.2022 issued by CCA, Hyderabad GST
Commissionerate.

1 Pay on the date of grant of promotion in the cadre of Inspector Rs 20640+4600

in the pay scale of Rs 6500-200-10500 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised NA

Page 27 of 83
 3 Pay after grant of one notional increment in the lower cadre 21400+4800
consequent on Promotion wef 30.09.2014
4 Date of Next Increment as on 01.07.2015 22190+4800

IV. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee B ANAND

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
26990
Grade Pay or Basic Pay in the applicable scale) in the pre-
(22190+4800)
revised structure as on January 1, 2016
b) Dearness Allowance sanctioned w.e.f.01.01.2016 33737
c) Existing emoluments (a+b) 60727
Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 26990
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 8
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 69364
Applicable Cell in the Level either equal to or just above the
9 Cell 14
Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 70000
Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
15 Date of increment
Matrix
July, 2016 72100 Level 8 Cell 15
July, 2017 74300 Level 8 Cell 16
July, 2018 76500 Level 8 Cell 17

Page 28 of 83
V. In terms of recommendations of 6 th CPC and Department of Expenditure resolution
No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by CBIC, Grade pay
of 5400 is granted consequent on completion of 4 years of regular service in the cadre
of Superintendent w.e.f 30.09.2018 and the pay is fixed as follows:

1 Basic pay as on 30.09.2018 on the date of promotion in 76500

the revised pay structure of 7th CPC
2 Pay Level to which Promotion is granted Level-9 of 7th CPC

3 Whether option exercised Yes

4 Pay from 30.09.2018 to 30.06.2019 consequent on 77900 Level 9
exercising option for pay fixation from DNI
4 Pay after allowing one notional increment on promotion 78800
and one regular increment wef 01.07.2019 in Level 8 81200
5 Pay fixed w.e.f 01.07.2019 in Level-9 (either equal to or
higher than 81200) on grant of promotion as per option Rs. 82600/-
exercised
9 Pay on the date of
Date of increment
increment
10 01.01.2020 85100
11 01.01.2021 87700
12 01.01.2022 90300
13 01.01.2023 93000
14 01.01.2024 95800

The officer has retired on superannuation wef 31.08.2024.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 29 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI BVVSN MURTHY, SUPERINTENDENT

Shri BVVSN Murthy, Superintendent (Retd), Audit II Commissionerate, Hyderabad is applicant

with Sl. No. 53 in OA No. 1089/2019 pronounced in OA No. 21/1089/2019 & Batch filed before the
Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the respondents to grant enhanced
pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996,
notionally to the applicants along with the consequential arrears, if any, the orders of Hon’ble CAT
Hyderabad were upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024
filed by the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary
No. 59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High Court,
dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per the court
orders, specifically concerning the enhancement of pay scales for the following cadres, effective from
01.01.1996, on an in-personam basis and not to be cited as a precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to 7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

Page 30 of 83
 01. Name of the Govt. Servant BVVSN MURTHY

02. Designation Inspector 06.12.2002

03. Status (substantive /officiating) Substantive

Entry Pay fixed on the Date of promotion wef 5500

04
06.12.2002 in the pay scale of 5500-175-9000

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 06.12.2002 5500

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments

10. 40% of basic pay in the existing scale

11. Total items

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(06.12.2002) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

Date of next Increment under Rule 8 6700

14.
(01.12.2003)

15. Next Increment as on 01.12.2004 6900

16. Next Increment as on 01.12.2005 7100

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008

1 Name of the Government servant BVVSN MURTHY

Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Page 31 of 83
 Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs.7100
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 3550

c) Dearness Allowance applicable at AICPI average
2556
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 13206

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 13210
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 13210
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Date of increment Pay after Increment

Pay in the Grade Pay
Pay Band (Wherever
/Scale applicable)

Page 32 of 83
 1st July, 2006 13750 4600

1st July, 2007 14300 4600

1st July, 2008 14870 4600

1st July, 2009 15460 4600

1st July, 2010 16070 4600

1st July, 2011 16690 4600

1st July, 2012 17330 4600

1st July, 2013 17990 4600

1st July, 2014 18670 4600

III) The officer got promoted to the cadre of Superintendent wef 30.09.2014 vide EO(GO) No.
132/2022 dated 19.12.2022 issued by the CCA, Hyderabad.

1. Pay as on the date of promotion i.e. 30.09.2014 18670+4600

2. Pay band and Grade Pay to which the promotion was SUPERINTENDENT
granted PB-2, Grade Pay 4800
3. Whether exercised option No
4. Pay fixed wef 30.09.2014 after giving one increment 19370+4800
consequent on grant on promotion
5. Date of next increment 01.07.2015
6. Pay wef 01.07.2015 20100+4800

IV. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee BVVSN MURTHY

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 4800
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
24900
Grade Pay or Basic Pay in the applicable scale) in the pre-
(20100+4800)
revised structure as on January 1, 2016
Page 33 of 83
 b) Dearness Allowance sanctioned w.e.f.01.01.2016 31125
c) Existing emoluments (a+b) 56025
Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 24900
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 8
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 63993
Applicable Cell in the Level either equal to or just above the
9 Cell 11
Amount at [Link].8
10 Revised Basic Pay (as to Sl. No.9) 64100
Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
15 Date of increment
Matrix
July, 2016 66000 Level 8 Cell 12
July, 2017 68000 Level 8 Cell 13
July, 2018 70000 Level 8 Cell 14

Consequent on grant of NFG w.e.f 30.09.2018 after completion of 4

years of service in the cadre of Superintendent, the pay of the officer is fixed
as follows:

1 Basic pay on the date of grant of NFG i.e on 30.09.2018 70000

in the revised pay structure of 7th CPC
2 Pay Level to which NFG was granted Level-9 of 7th
CPC
3 Whether option exercised Yes
4 Pay after allowing regular increment on 01.07.2019 in 72100
Level-8
5 Pay after allowing Notional increment on account of NFG 74300
in Level-8
6 Applicable Cell in the Level-9 either equal or just above 75600 (cell 12
the amount at [Link].5 of Level-9)
7 Pay allowed from 30.09.2018 to 30.06.2019 (Pay above 71300
Rs.70000/- in Level-9)
8 Basic Pay fixed on grant of NFG w.e.f. 01.07.2019 in 75600
Level 9 of 7th CPC Pay Matrix
Page 34 of 83
9 Date of next increment in promotional grade in terms of
OM. No.4-21/2017/[Link] A dated 28.11.2019 issued by 01.01.2020
Dept of Expenditure
10 Date of next increment Pay on the
01.01.2020 date
77900of
01.01.2021 75
80200
01.01.2022 82600

The officer retired on superannuation wef 30.06.2022.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 35 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI D. HARI KUMAR, ASSISTANT COMMISSIONER (RETD)

Shri D. Hari Kumar, Assistant Commissioner (Retd), Audit II Commissionerate, Hyderabad is

applicant with Sl. No. 5 in OA No. 1027/2019 pronounced in OA No. 21/1089/2019 & Batch filed before
the Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the respondents to grant
enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from
01.01.1996, notionally to the applicants along with the consequential arrears, if any, the orders of
Hon’ble CAT Hyderabad were upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No.
10490/2024 filed by the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP
(Civil) Diary No. 59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High
Court, dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.

Page 36 of 83
 Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant D HARI KUMAR

02. Designation Inspector wef 24.11.1998

03. Status (substantive /officiating) Substantive

Entry Pay fixed on the Date of promotion wef 5500

04
24.11.1998 in the pay scale of 5500-175-9000

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 24.11.1998 5500

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments

10. 40% of basic pay in the existing scale

11. Total items

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(24.11.1998) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

14. Next Increment as on 01.11.1999 6700

15. Next Increment as on 01.11.2000 6900

16. Next Increment as on 01.11.2001 7100

17. Next Increment as on 01.11.2002 7300

18. Next Increment as on 01.11.2003 7500

19 Next Increment as on 01.11.2004 7700

20. Next Increment as on 01.11.2005 7900

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008
Page 37 of 83
1 Name of the Government servant D HARI KUMAR
Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs. 7900
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 3950

c) Dearness Allowance applicable at AICPI average
2844
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 14694

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 14700
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 14700
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
Page 38 of 83
 13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment Pay in the Grade Pay

Pay Band (Wherever
/Scale applicable)

1st July, 2006 15280 4600

1st July, 2007 15880 4600

1st July, 2008 16500 4600

1st July, 2009 17140 4600

III) In terms of EO(GO) No. 07/2023 dated 25.01.2023 and consequent on

implementation of Hon’ble Supreme Court orders in C.A. No.3968/2009 dated
15.03.2022 filed by Shri B.S. Murthy & Others, Shri D. Hari Kumar, (now Assistant
Commissioner), Supdt has been promoted to the cadre of Supdt notionally w.e.f
01.04.2010 vide order EO(GO) No.90/2022 dated 11.11.2022 issued by CCA,
Hyderabad GST Commissionerate.

1 Pay on the date of grant of 2nd MACP in the lower cadre in the Rs 17140+4600
pay scale of Rs 6500-200-10500 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised YES

3 Pay wef 01.04.2010 to 30.06.2010 consequent on exercising 17140+4800

option for pay fixation from DNI
4 Pay after grant of one notional increment in the lower 17800
cadre consequent on MACP (17140+690)
5 Pay after grant of one regular increment in the lower 18480
cadre wef 01.07.2010 (17800+680)
6 Pay fixed w.e.f 01.07.2010 consequent on the grant of Rs 18480+4800
st
1 ACP in the pay scale of Rs.7500-250-12000
Rs 9300-34800 + Grade Pay Rs.4800 (6th CPC)
7 Date of Next Increment as on 01.07.2011 Rs. 19180+4800
8 Date of Next Increment as on 01.07.2012 Rs. 19900+4800
9 Date of Next Increment as on 01.07.2013 Rs. 20640+4800

IV) In terms of recommendations of 6th CPC and Department of Expenditure resolution

No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by CBIC, Grade pay
of 5400 is granted consequent on completion of 4 years of regular service in the cadre
of Superintendent w.e.f 01.04.2014 and the pay is fixed as follows:

Page 39 of 83
 1 Pay on the date of grant of NFG in the lower cadre in the pay Rs 20640+4800
scale of Rs 7500-250-12000 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4800 ( 6th CPC)
2 Whether the option is exercised YES

3 Pay wef 01.04.2014 to 30.06.2014 consequent on exercising 20640+5400

option for pay fixation from DNI
4 Pay after grant of one notional increment in the lower 21410
cadre consequent on MACP
5 Pay after grant of one regular increment in the lower 22200
cadre wef 01.07.2014
6 Pay fixed w.e.f 01.07.2014 consequent on the grant of Rs 22200+5400
1st ACP in the pay scale of Rs.7500-250-12000
Rs 9300-34800 + Grade Pay Rs.4800 (6th CPC)
7 Date of Next Increment as on 01.07.2015 Rs. 23030+5400

IV. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee D HARI KUMAR

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
28430
Grade Pay or Basic Pay in the applicable scale) in the pre-
(23030+5400)
revised structure as on January 1, 2016
b) Dearness Allowance sanctioned w.e.f.01.01.2016 35537
c) Existing emoluments (a+b) 63967
Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 28430
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 9
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 73065
Applicable Cell in the Level either equal to or just above the
9 Cell 12
Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 73400

Page 40 of 83
 Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
Date of increment
Matrix
July, 2016 75600 Level 9 Cell 13
15 July, 2017 77900 Level 9 Cell 14
July, 2018 80200 Level 9 Cell 15
July, 2019 82600 Level 9 Cell 16
July, 2020 85100 Level 9 Cell 17
July, 2021 87700 Level 9 Cell 18
July, 2022 90300 Level 9 Cell 19

V. Consequent on promotion to the grade of Assistant Commissioner in the Pay Level 10

Pay band-3 with GP of Rs.5400/- (pre-revised) w.e.f. 14.01.2023. The pay of the officer
has been fixed as follows.

1 Basic pay as on 14.01.2023 on the date of promotion in 90300

the revised pay structure of 7th CPC
2 Pay Level to which Promotion is granted Level-10 of 7th
CPC
3 Whether option exercised Yes
4 Pay from 14.01.2023 to 30.06.2023 consequent on Rs 92700/-
exercising option for pay fixation from DNI Level 10
4 Pay after allowing one notional increment on promotion 93000
and one regular increment wef 01.07.2023 in Level 9 95800
5 Pay fixed w.e.f 01.07.2023 in Level-10 (either equal to
or higher than 95800) on grant of promotion as per Rs. 98400/-
option exercised
9 Pay on the date of
Date of increment
increment
10 01.01.2024 101400
11 01.01.2025 104400

The officer has retired on superannuation wef 30.06.2025.

Page 41 of 83
 (SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

OFFICE OF THE COMMISSIONER OF CENTRAL TAX,

केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

STATEMENT OF REVISED FIXATION OF PAY UNDER F.R.22(I) (a) (I)

Shri K. Vishnudev Reddy, Assistant Commissioner (Retired) is the applicant with Serial No 27 in
OA No.1085/2019 pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT Hyderabad.
The said OA is allowed, with a direction to the respondents to grant enhanced pay scale of
Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996, notionally to
the applicants along with the consequential arrears, if any, the orders of Hon’ble CAT Hyderabad were
upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by the
Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary No.
59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High Court,
dismissed the SLP filed by the Department.

2 Pursuant to the court proceedings referenced in Table A of the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, communication
vide [Link]. A-23011/44/[Link] A dated 16.06.2025, and in accordance with the Department of
Expenditure (Implementation Cell) note dated 13.06.2025, the Principal Commissioner of Central Tax and
GST, Cadre Control Authority, has issued directions vide [Link]. II/39/01/[Link] dated 18.06.2025.

3 The directive mandates the implementation of the Original Applications (OAs) as per the court
orders, specifically concerning the enhancement of pay scales for the following cadres, effective from
01.01.1996, on an in-personam basis and not to be cited as a precedent:

Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-200-10500.

Page 42 of 83
 Superintendent of Central Excise: Revised pay scale from Rs. 6500-200-10500 to Rs. 7500-250-
12000.

01. Name of the Govt. Servant K VISHNUDEV REDDY

02. Designation INSPECTOR wef 03.03.1986
03. Status (substantive /officiating) Substantive
5TH CPC PAY FIXATION

04 EXISTING emoluments as on 01.01.1996 2180

05 Special pay under Rule 7(1)(B) NIL
Dearness Allowance, appropriate to the basic 3226
06
pay and NPA admissible at index average 1510

Amount of first and second Instalments of 318

interim relief admissible on the basic pay special
07.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

08. Total existing emoluments 5724

09. 40% of basic pay in the existing scale 872
10. Total items 6596
Revised scale corresponding to existing 6500-200-10500
11
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 6500+200+200+200=7100

7 (01.01.1996). Given an increment in the Pay
12 scale of 6500-200-10500 after giving 1
increment for every 3 increments in pre –
revised scale as per Rule 7 (1)

13. Date of next Increment under Rule 8 01.03.1996

14. Next Increment as on 01.03.1996 7300

15. Next Increment as on 01.03.1997 7500
16. Next Increment as on 01.03.1998 7700
17. Next Increment as on 01.03.1999 7900

II) Consequent on grant of 1st ACP in the pay scale of Rs.7500-250-1200 w.e.f
09.08.1999, the officer’s pay is fixed as follows:
k. Pay on date of grant of 1st ACP in the lower cadre in
the pay scale of Rs.5500-175-9000 -Rs.7900
l. Whether option exercised - Yes
m. Pay after grant of regular increment in the lower cadre
on 01.03.2000 - Rs.8100
n. Pay after grant of one increment on grant of ACP - Rs.8300
o. Pay fixed w.e.f 01.03.2000 consequent on grant of
1st ACP in the pay scale of Rs. 7500-250-1200 - Rs.8500

Page 43 of 83
 p. Pay as on 01.03.2001 - Rs.8750
q. Pay as on 01.03.2002 - Rs.9000
r. Pay as on 01.03.2003 - Rs.9250
s. Pay as on 01.03.2004 - Rs.9500
t. Pay as on 01.03.2005 - Rs 9750

The officer was promoted to the cadre of Superintendent wef 23.09.2002 vide
EO (GO) No. 65/2002 dated 23.09.2002.
VII Consequent on implementation of VIth CPC w.e.f 01.01.2006, the pay of the
officer is fixed as below:

1 Pre-revised scale of pay applicable for the post 7500-250-12500

2 Basic pay as on 01.01.2006 9750
3 Pay as on 01.01.2006 in terms of OM dated 10000
19.03.2012 as the increment falls in the month of
March
4 Amount arrived by multiplying the Basic pay by 18600
1.86 factor
5 Revised pay band and grade pay corresponding PB-2 (9300-34800)
to the pre-revised scale with GP-4800
6 Pay fixed in the revised pay structure w.e.f 18600
01.01.2006 as per fitment table of GP 4800
7 Grade pay to be applied in terms of Rule 4 of 4800
CCS(RP) Rules, 2008
8. Date of next increment under Rule 10 01.07.2006

9. Pay wef 01.07.2006 19310+4800

VIII Consequent on promotion to the grade of Superintendent w.e.f 24.09.2002

and in terms of recommendations of 6 th CPC and Department of Expenditure resolution
No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by CBIC, Grade pay
of 5400 is granted consequent on completion of 4 years of regular service w.e.f
24.09.2006 and the pay is fixed as follows:
Pay as on date of grant of NFG wef 24.09.2006 19310+4800
Pay band and Grade pay to which NFG was granted PB-2 (9300-34800)
with GP-5400
Whether exercised option NA
Pay after grant of increment on grant of NFG in 20050
the lower cadre
Pay wef 24.09.2006 20050+5400

Date of next increment 01.07.2007

Date of Pay in the Pay band Grade Pay
increment
01/07/2007 20820 5400
01/07/2008 21610 5400
01/07/2009 22420 5400
01/07/2010 23260 5400
01/07/2011 24120 5400
Page 44 of 83
 01/07/2012 25010 5400
01/07/2013 25930 5400
01/07/2014 26870 5400
01/07/2015 27840 5400

VI. Fixation of pay in terms of CCS (Revised Pay) Rules, 2016 w.e.f
01.01.2016
12. Basic pay + Grade pay as on 01.01.2016 33240
(27840+5400)
13. Applicable level in pay matrix corresponding to PB 2 Level-9
with Grade pay Rs.5400
14. Amount arrived at by multiplying amount at [Link].13 85427
by 2.57
15. Applicable cell in the level wither equal to or just above 87700
the amount above
16. Revised basic pay w.e.f 01.01.2016 87700
17. Pay on the date
Date of increment
of increment
18. 01.07.2016 Rs. 90300

VII Granted 3rd MACP w.e.f. 03.03.2016 in the (Grade pay 5400 in PB-3) Level-10
of the Pay matrix vide EO (GO) No.15/2017 dated 04.04.2017
1
Basic Pay as on 03.03.2016 87700 Level 9 Cell 18
2 Whether option exercised Yes
3 Corresponding pay in Level 10
consequent on 3rd MACP for the period 90000 Level 10 Cell 17
03.03.2016 to 30.06.2016
4 Pay after allowing annual increment
90300 Level 9 Cell 19
01.07.2016
5 Pay after allowing notional increment
93000 Level 9 Cell 20
01.07.2016
6 Pay fixed after grant of MACP in Level-10
95500 Level 10 Cell 19
w.e.f. 01.07.2016
7 Next increment as per Rule 10 wef
98400 Level 10 Cell 20
01.01.2017
8 Next Increment 01.01.2018 101400 Level 10 Cell 21
9 Next Increment 01.01.2019 104400 Level 10 Cell 22
10 Next Increment 01.01.2020 107500 Level 10 Cell 23
11 Next Increment 01.01.2021 110700 Level 10 Cell 24

The Officer retired on superannuation w.e.f. 30.09.2021.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)

Page 45 of 83
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

OFFICE OF THE COMMISSIONER OF CENTRAL TAX,

केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

STATEMENT OF REVISED FIXATION OF PAY UNDER F.R.22(I) (a) (I)

Shri Shaik Khaja Hussain, Assistant Commissioner (Retired) is the applicant with Serial No 60 in
OA No.1085/2019 pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT Hyderabad.
The said OA is allowed, with a direction to the respondents to grant enhanced pay scale of
Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996, notionally to
the applicants along with the consequential arrears, if any, the orders of Hon’ble CAT Hyderabad were
upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by the
Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary No.
59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High Court,
dismissed the SLP filed by the Department.

2 Pursuant to the court proceedings referenced in Table A of the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, communication
vide [Link]. A-23011/44/[Link] A dated 16.06.2025, and in accordance with the Department of
Expenditure (Implementation Cell) note dated 13.06.2025, the Principal Commissioner of Central Tax and
GST, Cadre Control Authority, has issued directions vide [Link]. II/39/01/[Link] dated 18.06.2025.

3 The directive mandates the implementation of the Original Applications (OAs) as per the court
orders, specifically concerning the enhancement of pay scales for the following cadres, effective from
01.01.1996, on an in-personam basis and not to be cited as a precedent:

Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-200-10500.

Superintendent of Central Excise: Revised pay scale from Rs. 6500-200-10500 to Rs. 7500-250-
12000.

01. Name of the Govt. Servant SHAIK KHAJA HUSSAIN

02. Designation INSPECTOR wef 19.12.1986
Page 46 of 83
 03. Status (substantive /officiating) Substantive
5TH CPC PAY FIXATION

04 EXISTING emoluments as on 01.01.1996 2180

05 Special pay under Rule 7(1)(B) NIL
Dearness Allowance, appropriate to the basic 3226
06
pay and NPA admissible at index average 1510

Amount of first and second Instalments of 318

interim relief admissible on the basic pay special
07.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

08. Total existing emoluments 5724

09. 40% of basic pay in the existing scale 872
10. Total items 6596
Revised scale corresponding to existing 6500-200-10500
11
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 6500+200+200+200=7100

7 (01.01.1996). Given an increment in the Pay
12 scale of 6500-200-10500 after giving 1
increment for every 3 increments in pre –
revised scale as per Rule 7 (1)

13. Date of next Increment under Rule 8 01.03.1996

14. Next Increment as on 01.12.1996 7300

15. Next Increment as on 01.12.1997 7500
16. Next Increment as on 01.12.1998 7700

II) Consequent on grant of 1st ACP in the pay scale of Rs.7500-250-1200 w.e.f
09.08.1999, the officer’s pay is fixed as follows:
u. Pay on date of grant of 1st ACP in the lower cadre in
the pay scale of Rs.5500-175-9000 -Rs.7700
v. Whether option exercised - Yes
w. Pay after grant of regular increment in the lower cadre
on 01.12.1999 - Rs.7900
x. Pay after grant of one increment on grant of ACP - Rs.8100
y. Pay fixed w.e.f 01.12.1999 consequent on grant of
1st ACP in the pay scale of Rs. 7500-250-1200 - Rs.8250
f. Pay as on 01.12.2000 - Rs.8500
z. Pay as on 01.12.2001 - Rs.8750
[Link] as on 01.12.2002 - Rs.9000
[Link] as on 01.12.2003 - Rs.9250
cc. Pay as on 01.12.2004 - Rs.9500
[Link] as on 01.12.2005 - Rs 9750

The officer was promoted to the cadre of Superintendent wef 23.09.2002 vide
EO (GO) No. 65/2002 dated 23.09.2002.

Page 47 of 83
VII Consequent on implementation of VIth CPC w.e.f 01.01.2006, the pay of the
officer is fixed as below:

1 Pre-revised scale of pay applicable for the post 7500-250-12500

2 Basic pay as on 01.01.2006 9750
3 Pay as on 01.01.2006 in terms of OM dated 9750
19.03.2012 as the increment falls in the month of
February
4 Amount arrived by multiplying the Basic pay by 18135 rounded off to
1.86 factor 18140
5 Revised pay band and grade pay corresponding PB-2 (9300-34800)
to the pre-revised scale with GP-4800
6 Pay fixed in the revised pay structure w.e.f 18140
01.01.2006 as per fitment table of GP 4800
7 Grade pay to be applied in terms of Rule 4 of 4800
CCS(RP) Rules, 2008
8. Date of next increment under Rule 10 01.07.2006

9. Pay wef 01.07.2006 18830+4800

VIII Consequent on promotion to the grade of Superintendent w.e.f 24.09.2002

and in terms of recommendations of 6 th CPC and Department of Expenditure resolution
No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by CBIC, Grade pay
of 5400 is granted consequent on completion of 4 years of regular service w.e.f
24.09.2006 and the pay is fixed as follows:
Pay as on date of grant of NFG wef 24.09.2006 18830+4800
Pay band and Grade pay to which NFG was granted PB-2 (9300-34800)
with GP-5400
Whether exercised option NA
Pay after grant of increment on grant of NFG in 19540
the lower cadre
Pay wef 24.09.2006 19540+5400

Date of next increment 01.07.2007

Date of Pay in the Pay band Grade Pay
increment
01/07/2007 20290 5400
01/07/2008 21060 5400
01/07/2009 21860 5400
01/07/2010 22680 5400
01/07/2011 23530 5400
01/07/2012 24400 5400
01/07/2013 25300 5400
01/07/2014 26220 5400
01/07/2015 27170 5400

Page 48 of 83
VI. Fixation of pay in terms of CCS (Revised Pay) Rules, 2016 w.e.f
01.01.2016
19. Basic pay + Grade pay as on 01.01.2016 32570
(27170+5400)
20. Applicable level in pay matrix corresponding to PB 2 Level-9
with Grade pay Rs.5400
21. Amount arrived at by multiplying amount at [Link].13 83704
by 2.57
22. Applicable cell in the level wither equal to or just above 85100
the amount above
23. Revised basic pay w.e.f 01.01.2016 85100
24. Pay on the date
Date of increment
of increment
25. 01.07.2016 Rs.87700

VII Granted 3rd MACP w.e.f. 24.09.2016 in the (Grade pay 5400 in PB-3) Level-10
of the Pay matrix vide EO (GO) No.15/2017 dated 04.04.2017
1
Basic Pay as on 24.09.2016 87700 Level 9 Cell 18
2 Whether option exercised Yes
3 Corresponding pay in Level 10
consequent on 3rd MACP for the period 90000 Level 10 Cell 17
24.09.2016 to 30.06.2017
4 Pay after allowing annual increment
90300 Level 9 Cell 19
01.07.2017
5 Pay after allowing notional increment
93000 Level 9 Cell 20
01.07.2017
6 Pay fixed after grant of MACP in Level-10
95500 Level 10 Cell 19
w.e.f. 01.07.2017
Next Increment 01.01.2018 98400 Level 10 Cell 20
7 Next Increment 01.01.2019 101400 Level 10 Cell 21
8 Next Increment 01.01.2020 104400 Level 10 Cell 22
9 Next Increment 01.01.2021 107500 Level 10 Cell 23
10 Next Increment 01.01.2022 110700 Level 10 Cell 24
11 Next Increment 01.01.2023 114000 Level 10 Cell 25

The Officer retired on superannuation w.e.f. 30.06.2023.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)

Copy to :-
4. Individual
5. Service Book
6. PAO, HYD

Page 49 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI K R K V N S RADHA KRISHNA

RAO, ASSSTANT COMMISSIONER (Retired)

SHRI K R K V N S RADHA KRISHNA RAO, S/o SREE RAMULU,

ASSISTANT COMMISSIONER (Retired), Hyderabad Audit II Commissionerate is
the applicant with Serial No 25 in OA No.21/1087/2019 dated 09.01.2024
pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT
Hyderabad. The said OA is allowed, with a direction to the respondents to grant
enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs
Department from 01.01.1996, notionally to the applicants along with the
consequential arrears, if any. The orders of Hon’ble CAT Hyderabad were upheld by
the Hon’ble High Court of Telangana vide orders dated 09.08.2024 in WP No.
10490/2024 filed by the Department. The Hon’ble Supreme Court vide orders dated
28.02.2025 in SLP (Civil) Diary No. 59005/2024 filed by the Department against
orders mentioned supra of the Hon’ble High Court, dismissed the SLP filed by the
Department.

2 Pursuant to the court proceedings referenced in Table A of the Government of

India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes
and Customs, New Delhi, communication vide [Link]. A-23011/44/[Link] A dated
16.06.2025, and in accordance with the Department of Expenditure (Implementation
Cell) note dated 13.06.2025, the Principal Commissioner of Central Tax and GST,
Cadre Control Authority, has issued directions vide [Link]. II/39/01/[Link]
dated 18.06.2025.

3 The directive mandates the implementation of the Original Applications (OAs)

as per the court orders, specifically concerning the enhancement of pay scales for
the following cadres, effective from 01.01.1996, on an in-personam basis and not to
be cited as a precedent:

4 Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs.
6500-200-10500.

5 Superintendent of Central Excise: Revised Pay Scale from 5500-175-900 to Rs

7500-250-12000.

Page 50 of 83
 Accordingly, the officer’s pay has been re-fixed as under:

01 Name of the Govt. Servant K R K V N S RADHA

. KRISHNA RAO

02 Inspector 03.12.1991
Designation
.

03 Substantive
Status (substantive /officiating)
.

Entry Pay fixed on the Date of 1640

appointment in the pay scale of 1640-60-
2600-EB-75-2900 on 03.12.1991
(Initially, appointed as Inspector, Central
Excise, Pune Zone on 3-12-1991. Later,
04
joined as Inspector, Hyderabad Zone on
08-12-1993. Pay Protection was given
w.e.f. 3-12-1991 vide Letter [Link].
II/39/60/1995 E.4, dated 26-04-1996 –
Copy attached).

05 INCREMENT AS ON 01.12.1992 1700

05 1760
INCREMENT AS ON 01.12.1993
.

06 INCREMENT AS ON 01.12.1994 1820

.

07 INCREMENT AS ON 01.12.1995 1880

.

5TH CPC PAY FIXATION

08 EXISTING emoluments as on 01.01.1996 1880

09 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the 2782

10 basic pay and NPA admissible at index
average 1510 (148%)

Amount of first and second Installments 288

of interim relief admissible on the basic
11
pay special pay under rule 7(1) (B) & NPA
(10% of Basic pay + 100)

12 4950
Total existing emoluments
.

13 752
40% of basic pay in the existing scale
.

14 5702
Total items
.

Page 51 of 83
 Revised scale corresponding to existing 6500-200-10500
15
scale/scales shown against item 4 and
.
above

Revised pay as fixed under sub-rule 6500+200=6700

under Rule 7 (01.01.1996) Given
16
increment in the Pay scale of 6500-200-
.
10500 as the officer earned 3 increments
in pre-revised Scale

17 Date of next Increment under Rule 8 6900

. (01.12.1996)

18 7100
Next Increment as on 01.12.1997
.

19 Next Increment as on 01.12.1998 7300

20 7500
Next Increment as on 01.12.1999
.

21 7700
Next Increment as on 01.12.2000
.

22 7900
Next Increment as on 01.12.2001
.

23 Next Increment as on 01.12.2002 8100

24 Nest increment as on 01.12.2003 8300

II. Consequent on grant of 1 st ACP in the pay scale of Rs. Rs.7500-250-12000 w.e.f
03.12.2003 vide EO(GO) No,19/2004 dated 18.11.2004 issued by CCA, Hyderabad
GST Commrte, the officer’s pay is fixed as follows:

Pay on date of grant of 1st ACP in the lower cadre in

the pay scale of Rs. 6500-200-10500 - Rs.8300/-

a. Pay after grant of one increment in the lower cadre- Rs.8500/-

b. Pay fixed w.e.f. 03.12.2003 consequent on grant of

1st ACP in the pay scale of Rs.7500-250-12000 - Rs.8750/-

c Pay as on 03.12.2004 - Rs.9000/-

d Pay as on 03.12.2005 - Rs 9250/-

III. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2008

1 Name of the Government servant K R K V N S RADHA KRISHNA

RAO

Page 52 of 83
 2 Designation of the post in which Inspector
pay is to be fixed as on January 1,
3 2006 (Substantive/Officiating)
Status Substantive
Pre-revised scale(s) of pay
applicable for the post (In case
more than one scale of pay is
applicable for the post and these
have been merged in pursuance
4 of the recommendation of the 7500-250-12000
Sixth CPC in a single revised
scale, the scale of pay in which
the employee was actually
drawing his/her pay should be
specified)

5 Existing emoluments as on January 1, 2006

(a) Basic pay Rs.9250

(b) Dearness pay 4625

(c) Dearness Allowance
applicable at AICPI average 3330
536(1982=100) @24% on(a+b)

(d) Total existing emoluments [(a)

17205
to ( c) ] (9250 * 1.86)

Revised Pay Band and Grade Pay REVISED PAY BAND GRADE PAY
corresponding to the pre-revised
scale shown at Sl. No.4 above.
6
(In the case of HAG+ and above
PB-2 9300-34800 4800
the appropriate scale may be
mentioned)

Pay in the revised pay band/scale

in which pay is to be fixed as per
7 17210
the fitment table attached to
Annex-I

Grade Pay to be applied in terms

8 4800
of Rule 4 of CCS (RP) Rules, 2008

Stepped up pay with reference to

the revised pay of junior, if
applicable [Notes 7 and 10 below
9 Nil
Rule 7(i) of CCS (RP) Rules, 2008].
Name and pay of the Junior also
to be indicated distinctly

10 Revised Pay with reference to the Nil

Page 53 of 83
 substantive pay in cases where
the pay fixed in the officiating
post is lower than the pay fixed in
the substantive post if applicable
[Sub Rule (2) of Rule 7)]

11 Personal Pay, if any [Notes 6 and 0

8 below Rule 7(i)]
12 Revised emoluments after fixation w.e.f. 01.01.2006
a) Pay in the Revised Pay 17210
Band/Pay scale
b) Grade Pay 4800
c) Special Pay, if admissible (Sub 0
Rule 1(C ) of Rule 7)
d) Personal Pay, if admissible 0

e) Non-practicing Allowance, if
admissible (Sub Rule 1(D) of Rule 0
7]

13 Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment
Pay in the Pay Band Grade Pay

1st July, 2006 17870 4800

Date of increment Pay in the Pay band and GP
01.07.2007 18550+4800

IV. In terms of recommendations of 6 th CPC and Department of Expenditure

resolution No.1/1/2008 IC, dated 29.08.2008 and read with instructions issued by
CBIC [Link]. A- 23011/ 39/ 2018 -Ad II A, dated 25.02.2019 directing to implement the
Orders of Hon’ble CAT, Hyderabad Bench in OA No. 310/2018, dated 27.08.2018,
Grade pay of 5400 is granted consequent on completion of 4 years of service in the
grade pay of Rs. 4800/- w.e.f. 03.12.2007 and the pay is fixed as follows:

1 Pay as on date of grant of NFG 18550+4800

2 Pay band and Grade pay to which NFG was granted PB-2 (9300-
34800) with GP-
3 Whether exercised option 5400
Not applicable
4 Pay after earning increment in the Grade Pay of Rs 19250
4800 (18550+700)
5 Pay fixed w.e.f. 03.12.2007 consequent on grant 19250+5400
of NFG in PB 2 with Grade Pay 5400
6 Date of next increment 01.07.2008
Pay in the Pay
7 Date of increment
band and GP

Page 54 of 83
 01/07.2008 19990+5400
8 01/07/2009 20760+5400
9 01/07/2010 21550+5400
10 01/07/2011 22360+5400
11 01/07/2012 23200+5400
12 01/07/2013 24060+5400
13 01/07/2014 24950+5400
14 01/07/2015 25860+5400

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2016

1 K R K V N S RADHA
Name of the Employee
1 KRISHNA RAO

2 Designation of the post in which pay is to be fixed

Superintendent
2 as on January, 2016

3
Status (Substantive/Officiating) Substantive
3

4 9300-
Pre-revised Pay Band and Grade Pay or Scale 5400
4 34800

5 Existing emoluments

a) Basic Pay (Pay in the applicable Pay Band plus

5 applicable Grade Pay or Basic Pay in the 31260
5 applicable scale) in the pre-revised structure as (25860 +5400)
on January 1, 2016

b) Dearness Allowance sanctioned

39075
w.e.f.01.01.2016

c) Existing emoluments (a+b) 70335

Basic Pay (Pay in the applicable Pay Band plus

6 applicable Grade Pay or Basic Pay in the
31260
6 applicable scale) in the pre-revised structure as
on January 1, 2016

7 Applicable Level in Pay Matrix corresponding to

Level 9
7 Pay Band and Grade Pay or scale shown at [Link].4

8 Amount arrived at by multiplying Sl. No.6 by

80338
8 (2.57 * 31260)

9 Applicable Cell in the Level either equal to or just Cell 16

9 above the Amount at [Link].8

Page 55 of 83
 1
Revised Basic Pay ( as to Sl. No.9) 82600
10

Stepped up pay with reference to the revised pay

1 of junior, if applicable [Rule 7(8) and 7(10) of CCS
Nil
11 (RP) Rules, 2016]. Name and pay of the Junior
also to be indicated distinctly

Revised Pay with reference to the substantive

1 pay in cases where the pay fixed in the officiating
Nil
12 post is lower than the pay fixed in the
substantive post if applicable [Rule 7(11)]

1
Personal Pay, if any [Rule 7(7) and 7(8)] 0
13

Non-Practicing Allowance as admissible at

1
present in the existing pre-revised structure (in 0
14
terms of para 4 of this OM)

Date of next increment (Rules 10) and pay after the grant of the increment
1 Pay after Increment in applicable
Date of increment
Level of Pay Matrix

July, 2016 85100 Level 9 Cell 17

July, 2017 87700 Level 9 Cell 18

VI Granted 3rd MACP w.e.f. 03.12.2017 in the (Grade pay 5400 in PB-3)
Level-10 of the pay matrix vide EO (GO) No. 20/2020, dated 20.02.2020
issued by the Principal Commissioner, Central Tax and GST, Hyderabad GST
Commissionerate, Hyderabad.

1
Basic Pay as on 03.12.2017 87700 Level 9 Cell 16
2 Whether option exercised Yes
3 Corresponding pay in Level 10
consequent on 3rd MACP for the 90000 Level 10 Cell 17
period 03.12.2017 30.06.2018
4 Pay after allowing annual increment
90300 Level 9 Cell 19
01.07.2018
5 Pay after allowing notional increment
93000 Level 9 Cell 20
01.07.2018
Pay fixed after grant of MACP in
95500 Level 10 Cell 19
Level-10 w.e.f. 01.07.2018
6 Next Increment 01.01.2019 98400 Level 10 Cell 20
7 Next Increment 01.01.2020 101400 Level 10 Cell 21
Next Increment 01.01.2021 104400 Level 10 Cell 22
Next Increment 01.01.2022 107500 Level 10 Cell 23

Page 56 of 83
 7 Next Increment 01.01.2023 110700 Level 10 Cell 24
8 Next Increment 01.01.2024 114000 Level 10 Cell 25
8 Next Increment 01.01.2025 117400 Level 10 Cell 26
Retired on superannuation on 31.01.2025

The officer was promoted to the cadre as Assistant Commissioner vide office
order No.105/2023 dated 15.07.2023 and assumed charge on 16.07.2023. No Pay
fixation is required on promotion as the pay fixation was done at the time of MACP, i.e.
03-12-2017 to Level 10.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD.

Page 57 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI T VENKATESWARA RAO, SUPDT

Shri T Venkateswara Rao, Superintendent (Retd), from Audit II Commissionerate, Hyderabad is

applicant with Sl no 31 in OA No. 1027/2019 pronounced in OA No. 21/1089/2019 & Batch filed before
the Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the respondents to grant
enhanced pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from
01.01.1996, notionally to the applicants along with the consequential arrears, if any, the orders of
Hon’ble CAT Hyderabad were upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No.
10490/2024 filed by the Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP
(Civil) Diary No. 59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High
Court, dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

Page 58 of 83
4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant T VENKATESWARA RAO

02. Designation Inspector 15.07.1994

03. Status (substantive /officiating) Substantive

Entry Pay fixed on the Date of appointment ON 1640

04 15.07.1994 in the pay scale of 1640-60-2600-EB-
75-2900

Pay wef 01.07.1995 1700

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 01.01.1996 1700

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic 2516

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of 270

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments 4486

10. 40% of basic pay in the existing scale 680

11. Total items 5166

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(01.01.1996) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

Date of next Increment under Rule 8 6700

14.
(01.07.1996)

15. Next Increment as on 01.07.1997 6900

16. Next Increment as on 01.07.1998 7100

17. Next Increment as on 01.07.1999 7300

Page 59 of 83
 18. Next Increment as on 01.07.2000 7500

19 Next Increment as on 01.07.2001 7700

20. Next Increment as on 01.07.2002 7900

21. Next Increment as on 01.07.2003 8100

22. Next Increment as on 01.07.2004 8300

23. Next Increment as on 01.07.2005 8500

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008

1 Name of the Government servant T VENKATESWARA RAO

Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs.8500
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 4250

c) Dearness Allowance applicable at AICPI average
3060
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 15810

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 15810
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly

Page 60 of 83
 Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 15810
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment Pay in the Grade Pay

Pay Band (Wherever
/Scale applicable)

1st July, 2006 16430 4600

1st July, 2007 17060 4600

III) The officer was promoted to the cadre of Superintendent notionally wef 31.08.2007 vide EO (GO) No.
90/2022 dated 11.11.2022 in the pay scale of Rs.7500-250-12000,the officer’s pay is fixed w.e.f
31.08.2007 as follows:

1 Pay on the date of grant promotion in the lower cadre in the Rs 17060+4600
pay scale of Rs 6500-200-10500 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised NA

3 Pay after grant of one notional increment in the lower cadre 17710
consequent on promotion (17060+650)

4 Pay fixed wef 31.08.2007 consequent on promotion Rs.17710+4800

5 Date of Next Increment as on 01.07.2008 Rs.18390+4800
6 Date of Next Increment as on 01.07.2009 Rs.19090+4800
7 Date of Next Increment as on 01.07.2010 Rs.19810+4800
8 Date of Next Increment as on 01.07.2011 Rs. 20550+4800

Page 61 of 83
IV. In terms of recommendations of 6 th CPC and Department of Expenditure resolution No.1/1/2008 IC
dated 29.08.2008 and further clarifications issued by CBIC, Grade pay of 5400 is granted consequent on
completion of 4 years of regular service w.e.f 31.08.2011 and the pay is fixed as follows:

1 Pay as on date of grant of NFG i.e. 31.08.2011 20550+4800

2 Pay band and Grade pay to which NFG was granted PB-2 (9300-34800)
with GP-5400
3 Whether exercised option No
4 Pay after grant of increment on grant of NFG in the lower 21310
Grade pay
5 Pay fixed w.e.f. 31.08.2011 consequent on grant of NFG in 21310+5400
PB 2 with Grade Pay 5400
6 Date of next increment 01.07.2008

Pay in the Pay

7 Date of increment
band and GP

8 01/07/2012 22120+5400
9 01/07/2013 22950+5400
10 01/07/2014 23800+5400
11 01/07/2015 24680+5400

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee T VENKATESWARA RAO

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
30080
Grade Pay or Basic Pay in the applicable scale) in the pre-
(24680+5400)
revised structure as on January 1, 2016
b) Dearness Allowance sanctioned w.e.f.01.01.2016 37600
c) Existing emoluments (a+b) 67680
Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 30080
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 9
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 77306
Applicable Cell in the Level either equal to or just above the
9 Cell 13
Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 77900

Page 62 of 83
 Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
Date of increment
Matrix
15 July, 2016 80200 Level 9 Cell 15
July, 2017 82600 Level 9 Cell 16
July, 2018 85100 Level 9 Cell 17
July, 2019 87700 Level 9 Cell 18

The officer has retired on superannuation wef 31.05.2020.

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 63 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI D.V. RAJU, SUPERINTENDENT (RETD)

Shri D.V. Raju, Superintendent (Retd), Audit II Commissionerate, Hyderabad is applicant with Sl.
No. 9 in OA No. 1085/2019 pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT
Hyderabad. The said OA is allowed, with a direction to the respondents to grant enhanced pay scale of
Inspectors/Superintendents in the Central Tax and Customs Department from 01.01.1996, notionally to
the applicants along with the consequential arrears, if any, the orders of Hon’ble CAT Hyderabad were
upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No. 10490/2024 filed by the
Department. The Hon’ble Supreme Court vide orders dated 28.02.2025 in SLP (Civil) Diary No.
59005/2024 filed by the Department against orders mentioned supra of the Hon’ble High Court,
dismissed the SLP filed by the Department.

2. Consequent to the above court proceedings, the Central Board of Indirect Taxes and Customs, New
Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025 communicated the approval of Department of
Expenditure (Implementation Cell) to implement, on personam basis only to the applicants of the OAs
indicated in the said reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to Rs.7500-250-12000
with effect from 01.01.1996 notionally upto 20.04.2004 and with arrears of pay from 21.04.2004 till date.
Copy of the same is attached for ready reference.

3. The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following

Page 64 of 83
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent.

4. Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

01. Name of the Govt. Servant D.V. RAJU

02. Designation Inspector 20.09.1995

03. Status (substantive /officiating) Substantive

Entry Pay fixed on the Date of promotion wef 1700

04 20.09.1995 in the pay scale of 1640-60-2600-EB-
75-2900

5TH CPC PAY FIXATION

05 EXISTING emoluments as on 01.01.1996 1700

06 Special pay under Rule 7(1)(B) NIL

Dearness Allowance, appropriate to the basic 2516

07
pay and NPA admissible at index average 1510

Amount of first and second Installments of 270

interim relief admissible on the basic pay special
08.
pay under rule 7(1) (B) & NPA (10% of Basic pay
+ 100)

09. Total existing emoluments 4486

10. 40% of basic pay in the existing scale 680

11. Total items 5166

Revised scale corresponding to existing 6500-200-10500

12
scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under Rule 7 6500

(01.01.1996) Given increment in the Pay scale of
13.
6500-200-10500 as the officer earned 3
increments in pre-revised Scale

Date of next Increment under Rule 8 6700

14.
(01.09.1996)

15. Next Increment as on 01.09.1997 6900

16. Next Increment as on 01.09.1998 7100

17. Next Increment as on 01.09.1999 7300

Page 65 of 83
 18. Next Increment as on 01.09.2000 7500

19 Next Increment as on 01.09.2001 7700

20. Next Increment as on 01.09.2002 7900

21. Next Increment as on 01.09.2003 8100

22. Next Increment as on 01.09.2004 8300

23. Next Increment as on 01.09.2005 8500

II. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2008

1 Name of the Government servant D.V. RAJU

Designation of the post in which pay is to be fixed as on January
2 Inspector
1, 2006
3 Status (Substantive/Officiating) Substantive

Pre-revised scale(s)of pay applicable for the post (In case more
than one scale of pay is applicable for the post and these have
4 been merged in pursuance of the recommendation of the Sixth 6500-200-10500
CPC in a single revised scale, the scale of pay in which the
employee was actually drawing his/her pay should be specified)

5 Existing emoluments as on January 1, 2006

Rs.8500
a) Basic pay (including stagnation increments, if any)

b) Dearness pay 4250

c) Dearness Allowance applicable at AICPI average
3060
536(1982=100) @24% on(a+b)

d) Total existing emoluments [(a) to ( c) ] 15810

REVISED PAY GRADE

Revised Pay Band and Grade Pay corresponding to the pre-
BAND PAY
6 revised scale shown at Sl. No.4 above. (In the case of HAG+
and above the appropriate scale may be mentioned) PB-2
4600
9300-34800
Pay in the revised pay band/scale in which pay is to be fixed as
7 15810
per the fitment table attached to Annex-I
Grade Pay to be applied in terms of Rule 4 of CCS (RP) Rules,
8 4600
2008

Stepped up pay with reference to the revised pay of junior, if

9 applicable [Notes 7 and 10 below Rule 7(i) of CCS (RP) Rules, Nil
2008]. Name and pay of the Junior also to be indicated distinctly

Page 66 of 83
 Revised Pay with reference to the substantive pay in cases
where the pay fixed in the officiating post is lower than the pay
10 Nil
fixed in the substantive post if applicable [Sub Rule (2) of Rule
7)]
11 Personal Pay, if any [Notes 6 and 8 below Rule 7(i)] 0

12 Revised emoluments after fixation w.e.f.01.01.2006

a) Pay in the Revised Pay Band/Pay scale 15810
b) Grade Pay 4600
c) Special Pay, if admissible (Sub Rule 1(C ) of Rule 7) 0
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if admissible (Sub Rule 1(D) of Rule
0
7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Pay after Increment

Date of increment Pay in the Grade Pay

Pay Band (Wherever
/Scale applicable)

1st July, 2006 16430 4600

1st July, 2007 17060 4600

1st July, 2008 17710 4600

1st July, 2009 18380 4600

III) Pay fixation consequent on grant of 2 nd MACP wef 31.01.2010 in pay scale of Rs. 7500-250-12000
vide EO (NGO) No. 29/2011 dated 21.03.2011. The pay of the officer is fixed as under:

1 Pay on the date of grant of 2nd MACP in the lower cadre in the Rs 18380+4600
pay scale of Rs 6500-200-10500 (5th CPC)
Rs 9300-34800 + Grade Pay Rs.4600 ( 6th CPC)
2 Whether the option is exercised YES

3 Pay wef 31.01.2010 to 30.06.2010 consequent on exercising 18380+4800

option for pay fixation from DNI
4 Pay after grant of one notional increment in the lower 19070
cadre consequent on MACP (18380+690)
5 Pay after grant of one regular increment in the lower 19780
cadre wef 01.07.2010 (19070+710)
6 Pay fixed w.e.f 01.07.2010 consequent on the grant of Rs 19780+4800

Page 67 of 83
 1st ACP in the pay scale of Rs.7500-250-12000
Rs 9300-34800 + Grade Pay Rs.4800 (6th CPC)
7 Date of Next Increment as on 01.07.2011 Rs.20520+4800
8 Date of Next Increment as on 01.07.2012 Rs.21280+4800
9 Date of Next Increment as on 01.07.2013 Rs.22070+4800

III) In pursuance of the order dated 14.08.2019 issued by the Hob’ble CAT, Hyderabad Bench in oA
No. 157/2019 read with CBIC letter vide [Link]. A-23011/78/[Link] dated 07.08.2019, Shri DV Raju,
Supdt has been granted non-functional grade in the GP of Rs. 5400/- in PB-2 wef 31.01.2014 under Rule
FR 22(I)(a)(I) read with rule 7(1)(a) (I) and Rule 13 of CCS (RP) rules.

The pay of the officer has been fixed hereunder:

1 Pay on the date of grant of NFG in the lower cadre in the scale Rs 22070+4800
of 9300-34800 + Grade Pay Rs.4800 ( 6th CPC)
2 Whether the option is exercised YES

3 Pay wef 31.01.2014 to 30.06.2014 consequent on exercising 22070+5400

option for pay fixation from DNI
4 Pay after grant of one notional increment in the lower 22880
cadre consequent on MACP wef 01.07.2014
5 Pay after grant of one regular increment in the lower 23710
cadre wef 01.07.2014
6 Pay fixed w.e.f 01.07.2014 consequent on the grant of 23710+5400
NFG in the pay scale of Rs 9300-34800 + Grade Pay
Rs.5400 (6th CPC)
7 Date of Next Increment as on 01.07.2015 24590+5400

The officer got promoted to the cadre of Superintendent wef 30.09.2014 vide EO(GO) No. 69/2014 dated
30.09.2014.

IV. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY) RULES, 2016

1 Name of the Employee D.V. RAJU

Designation of the post in which pay is to be fixed as on
2 Superintendent
January, 2016
3 Status (Substantive/Officiating) Substantive
4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400
5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus applicable
29,990
Grade Pay or Basic Pay in the applicable scale) in the pre-
(24,590+5400)
revised structure as on January 1, 2016
b) Dearness Allowance sanctioned w.e.f.01.01.2016 37487
c) Existing emoluments (a+b) 67477
Page 68 of 83
 Basic Pay (Pay in the applicable Pay Band plus applicable
6 Grade Pay or Basic Pay in the applicable scale) in the pre- 29,990
revised structure as on January 1, 2016
Applicable Level in Pay Matrix corresponding to Pay Band and
7 Level 9
Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.6 by 2.57 77074
Applicable Cell in the Level either equal to or just above the
9 Cell 14
Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 77900
Stepped up pay with reference to the revised pay of junior, if
11 applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Nil
Name and pay of the Junior also to be indicated distinctly
Revised Pay with reference to the substantive pay in cases
12 where the pay fixed in the officiating post is lower than the Nil
pay fixed in the substantive post if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present in the
14 0
existing pre-revised structure (in terms of para 4 of this OM)
Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable Level of Pay
15 Date of increment
Matrix
July, 2016 80200 Level 9 Cell 15
July, 2017 82600 Level 9 Cell 16
July, 2018 85100 Level 9 Cell 17
July, 2019 87700 Level 9 Cell 18
July, 2020 90300 Level 9 Cell 19
July, 2021 93000 Level 9 Cell 20
July, 2022 95800 Level 9 Cell 21
July, 2023 98700 Level 9 Cell 22
July, 2024 101700 Level 9 Cell 23

The officer retired on superannuation wef 31.08.2024

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 69 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF S TARA SINGH, AC (RETD)

Shri S. Tara Singh, Assistant Commissioner is an applicant with Serial No. 37 in OA

No.237/2024 pronounced in OA No. 21/1089/2019 & Batch filed before the Hon’ble CAT
Hyderabad. The said OA is allowed, with a direction to the respondents to grant enhanced
pay scale of Inspectors/Superintendents in the Central Tax and Customs Department from
01.01.1996, notionally to the applicants along with the consequential arrears, if any, the
orders of Hon’ble CAT Hyderabad were upheld by the Hon’ble High Court vide orders dated
09.08.2024 in WP No. 10490/2024 filed by the Department. The Hon’ble Supreme Court vide
orders dated 28.02.2025 in SLP (Civil) Diary No. 59005/2024 filed by the Department against
orders mentioned supra of the Hon’ble High Court, dismissed the SLP filed by the
Department.

2 Pursuant to the court proceedings referenced in Table A of the Government of India,

Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs,
New Delhi, communication vide [Link]. A-23011/44/[Link] A dated 16.06.2025, and in
accordance with the Department of Expenditure (Implementation Cell) note dated
13.06.2025, the Principal Commissioner of Central Tax and GST, Cadre Control Authority, has
issued directions vide [Link]. II/39/01/[Link] dated 18.06.2025.

3 The directive mandates the implementation of the Original Applications (OAs) as per
the court orders, specifically concerning the enhancement of pay scales for the following
cadres, effective from 01.01.1996, on an in-personam basis and not to be cited as a
precedent:

4 Inspector of Central Excise: Revised pay scale from Rs. 5500-175-9000 to Rs. 6500-
200-10500.
Superintendent of Central Excise: Revised pay scale from 6500-200-10500 to
7500-250-12000.

Accordingly, the officer’s pay has been re-fixed as under:

Page 70 of 83
01 Name of the Govt. Servant S TARA SINGH
.

02 Inspector 22.11.1990
Designation
.

03 Substantive
Status (substantive /officiating)
.

Entry Pay fixed on the Date of appointment in 1640

04
the pay scale of 1640-60-2600-EB-75-2900

INCREMENT AS ON 01.11.1991 1700

INCREMENT AS ON 01.11.1992 1760

05 1820
INCREMENT AS ON 01.11.1993
.

06 INCREMENT AS ON 01.11.1994 1880

.

07 INCREMENT AS ON 01.11.1995 1940

.

5TH CPC PAY FIXATION

10 1940
EXISTING emoluments as on 01.01.1996
.

11 NIL
Special pay under Rule 7(1)(B)
.

Dearness Allowance, appropriate to the basic 2871

12
pay and NPA admissible at index average
.
1510

Amount of first and second Installments of 294

13 interim relief admissible on the basic pay
. special pay under rule 7(1) (B) & NPA (10% of
Basic pay + 100)

14 5105
Total existing emoluments
.

15 776
40% of basic pay in the existing scale
.

16 5881
Total items
.

17 Revised scale corresponding to existing 6500-200-10500

. scale/scales shown against item 4 and above

Revised pay as fixed under sub-rule under 6500+200=6700

18 Rule 7 (01.01.1996) Given increment in the
. Pay scale of 6500-200-10500 as the officer
earned 3 increments in pre-revised Scale

Date of next Increment under Rule 8 6900

19
(01.11.1996)

20 Next Increment as on 01.11.1997 7100

Page 71 of 83
 .

21 7300
Next Increment as on 01.11.1998
.

22 7500
Next Increment as on 01.11.1999
.

23 7700
Next Increment as on 01.11.2000
.

24 Next Increment as on 01.11.2001 7900

II) PAY FIXATION ON PROMOTION AS SUPERINTENDENT in the pay scale of Rs.7500-

250-12000 w.e.f 23.09.2002 vide Establishment Order (GO) No. 65/2002
dated 23.09.2002 issued by Hyderabad I Commissionerate, the officer’s pay is fixed
w.e.f 23.09.2002 as follows:

1 Pay on the date of grant of 1st ACP in the lower cadre Rs 7900
in the pay scale of Rs 6500-200-10500 -
2 Whether the option is exercised YES

3 Pay fixed during the period from 23.09.2002 to Rs 8000

31.10.2002 in the Scale of RS 7500-250-12000
4 Pay after grant of one increment in the lower Rs 8100
cadre
5 Pay after the grant of notional increment on Rs 8300
account of Promotion as a superintendent
6 Pay fixed w.e.f 01.11.2002 consequent on the grant of Rs 8500
Promotion in the pay scale of Rs.7500-250-12000
7 Date of Next Increment as on 01.11.2003 Rs.8750
8 Date of Next Increment as on 01.11.2004 Rs.9000
9 Date of Next Increment as on 01.11.2005 Rs.9250

III. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED

PAY) RULES, 2008

1 Name of the Government servant S TARA SINGH

Designation of the post in which pay

2 SUPERINTENDENT
is to be fixed as on January 1, 2006

3 Status (Substantive/Officiating) Substantive

4 Pre-revised scale(s)of pay applicable 7500-250-12000
for the post (In case more than one
scale of pay is applicable for the post
and these have been merged in
pursuance of the recommendation of
the Sixth CPC in a single revised
scale, the scale of pay in which the
employee was actually drawing

Page 72 of 83
 his/her pay should be specified)
5 Existing emoluments as on January 1, 2006
Rs.9250
As the officer’s increment is in the month
February 2006, the officer is eligible for
one increment as on 01.01.2006 in
a) Basic pay (including stagnation
terms of para 3 of O.M No. 10/2/2011–
increments, if any)
[Link]/A, Government of India, Ministry of
Finance, Department of Expenditure,
New Delhi, dated 19-03-2012 and his pay
is Rs9500
b) Dearness pay 4625
c) Dearness Allowance applicable at
AICPI average 536(1982=100) 3330
@24% on(a+b)
d) Total existing emoluments [(a) to (
17205
c) ]
Revised Pay Band and Grade Pay
corresponding to the pre-revised REVISED PAY BAND GRADE PAY
6 scale shown at Sl. No.4 above. (In
the case of HAG+ and above the PB-2
4800
appropriate scale may be mentioned) 9300-34800
Pay in the revised pay band/scale in
7 which pay is to be fixed as per the 17210
fitment table attached to Annex-I
Grade Pay to be applied in terms of
8 4800
Rule 4 of CCS (RP) Rules, 2008
Stepped up pay with reference to the
revised pay of junior, if applicable
[Notes 7 and 10 below Rule 7(i) of
9 Nil
CCS (RP) Rules, 2008]. Name and
pay of the Junior also to be indicated
distinctly
Revised Pay with reference to the
substantive pay in cases where the
pay fixed in the officiating post is
10 Nil
lower than the pay fixed in the
substantive post if applicable [Sub
Rule (2) of Rule 7)]
Personal Pay, if any [Notes 6 and 8
11 0
below Rule 7(i)]
12 Revised emoluments after fixation w.e.f.01.01.2006
a) Pay in the Revised Pay Band/Pay
17210
scale
b) Grade Pay 4800
c) Special Pay, if admissible (Sub
0
Rule 1(C ) of Rule 7)
d) Personal Pay, if admissible 0

e) Non-practicing Allowance, if
0
admissible (Sub Rule 1(D) of Rule 7]
13 Date of next increment (Rules 9 & 10) and pay after grant of increment
Pay after Increment
Date of increment
Pay in the Pay Grade Pay (Wherever

Page 73 of 83
 Band /Scale applicable)
July, 2006 17870 4800

IV. In terms of recommendations of 6 th CPC and Department of Expenditure

resolution No.1/1/2008 IC dated 29.08.2008 and further clarifications issued by
CBIC, Grade pay of 5400 /- in PB 2 9300-34800 is granted consequent on completion
of 4 years of regular service w.e.f 24.09.2006 and the pay is fixed as follows:

Sl. Discription Pay + Grade Pay

No.
1 Pay as on 24.09.2006, as on the date of the grant of NFU
18550 +4800
2 Pay fixed as on 24.09.2006 with Grade Pay on grant of NFU
18550+5400
in PB 2 with Grade Pay
3 Pay after earning an increment on 01.07.2007
19270+5400
6 Pay after earning an increment on 01.07.2008 20010+5400
7. Pay after earning an increment on 01.07.2009 20780+5400
8. Pay after earning an increment on 01.07.2010 21570+5400
10. Pay after earning an increment on 01.07.2011 22380+5400
11. Pay after earning an increment on 01.07.2012 23220+5400
12. Pay after earning an increment on 01.07.2013 24080+5400
13. Pay after earning an increment on 01.07.2014 24970+5400
14. Pay after earning an increment on 01.07.2015 25890+5400

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE (REVISED PAY)

RULES, 2016

1 Name of the Employee S TARA SINGH

Designation of the post in which pay is to be fixed

2 Superintendent
as on January, 2016

3 Status (Substantive/Officiating) Substantive

4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400

5 Existing emoluments
a) Basic Pay (Pay in the applicable Pay Band plus
31290
applicable Grade Pay or Basic Pay in the
(25890 +5400)
applicable scale) in the pre-revised structure as
on January 1, 2016
b) Dearness Allowance sanctioned
39112
w.e.f.01.01.2016
c) Existing emoluments (a+b) 70402
Basic Pay (Pay in the applicable Pay Band plus
applicable Grade Pay or Basic Pay in the
6 31290
applicable scale) in the pre-revised structure as
on January 1, 2016

Page 74 of 83
 Applicable Level in Pay Matrix corresponding to
7 Level 9
Pay Band and Grade Pay or scale shown at [Link].4
8 Amount arrived at by multiplying Sl. No.5 by 2.57 80415
Applicable Cell in the Level either equal to or just
9 Cell 16
above the Amount at [Link].8
10 Revised Basic Pay ( as to Sl. No.9) 82600
Stepped up pay with reference to the revised pay
of junior, if applicable [Rule 7(8) and 7(10) of CCS
11 Nil
(RP) Rules, 2016]. Name and pay of the Junior also
to be indicated distinctly
Revised Pay with reference to the substantive pay
in cases where the pay fixed in the officiating post
12 Nil
is lower than the pay fixed in the substantive post
if applicable [Rule 7(11)]
13 Personal Pay, if any [Rule 7(7) and 7(8)] 0
Non-Practicing Allowance as admissible at present
14 in the existing pre-revised structure (in terms of 0
para 4 of this OM)
15 Date of next increment (Rules 10) and pay after the grant of the increment
Pay after Increment in applicable
Date of increment
Level of Pay Matrix
July, 2016 85100 Level 9 Cell 17

Page 75 of 83
 VI Granted 3rd MACP w.e.f. 24.09.2016 in the (Grade pay 5400 in PB-3) Level-10
of the Pay matrix vide EO (GO) No.15/2017 dated 04.04.2017
1
Basic Pay as on 24.09.2016 85100 Level 9 Cell 17
2 Whether option exercised Yes
3 Corresponding pay in Level 10
consequent on 3rd MACP for the period 87400 Level 10 Cell 16
24.09.2016 to 30.06.2017
4 Pay after allowing annual increment
87700 Level 9 Cell 18
01.07.2017
5 Pay after allowing notional increment
90300 Level 9 Cell 19
01.07.2017
6 Pay fixed after grant of MACP in Level-10
92700 Level 10 Cell 18
w.e.f. 01.07.2017
Next Increment 01.01.2018 95500 Level 10 Cell 19
7 Next Increment 01.01.2019 98400 Level 10 Cell 20
8 Next Increment 01.01.2020 101400 Level 10 Cell 21
9 Next Increment 01.01.2021 104400 Level 10 Cell 22
10 Next Increment 01.01.2022 107500 Level 10 Cell 23
11 Next Increment 01.01.2023 110700 Level 10 Cell 24

The officer has retired on superannuation on 30.09.2023

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)
Copy to :-
1. Individual
2. Service Book
3. PAO, HYD

Page 76 of 83
 OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
केंद्रीय कर आयुक्त का कार्यालय,
लेखापरिक्षा –II आयुक्तालय: AUDIT-II COMMISSIONERATE
Door No.1-98/B/20, 21 Sanvi Yamuna Pride, Krithika Layout
Madhapur, Hitech City, Hyderabad- 500081
Email: acctsaudit2@[Link]

[Link]/20/195/2025-ADMN Date: .07.2025

PAY FIXATION STATEMENT IN RESPECT OF SHRI [Link] RAJU

Shri Prathikantom Vigneshwar Raju s/o Late P.V.R.N. Raju, retired as

Superintendent in Audit –II Commissionerate, Hyderabad is an applicant in OA
No1084/2019 (Sr. No. 78) pronounced in OA No. 21/2218/2024 & Batch filed before
the Hon’ble CAT Hyderabad. The said OA is allowed, with a direction to the
respondents to grant enhanced pay scale of Inspectors/Superintendents in the
Central Tax and Customs Department from 01.01.1996, notionally to the applicants
along with the consequential arrears, if any, the orders of Hon’ble CAT Hyderabad
were upheld by the Hon’ble High Court vide orders dated 09.08.2024 in WP No.
10490/2024 filed by the Department. The Hon’ble Supreme Court vide orders dated
28.02.2025 in SLP (Civil) Diary No. 59005/2024 filed by the Department against
orders mentioned supra of the Hon’ble High Court, dismissed the SLP filed by the
Department.

Consequent to the above court proceedings, the Central Board of Indirect Taxes
and Customs, New Delhi vide F. No. A-23011/44/[Link] dated 16.06.2025
communicated the approval of Department of Expenditure (Implementation Cell) to
implement, on personam basis only to the applicants of the OAs indicated in the said
reference, the Pay Scale of Inspector of Central Excise from 5500-175-9000 to 6500-
200-10500 in the cadre of Inspector and Superintendent from Rs. 6500-200-10500 to
Rs.7500-250-12000 with effect from 01.01.1996 notionally upto 20.04.2004 and with
arrears of pay from 21.04.2004 till date. Copy of the same is attached for ready
reference.

Accordingly, the officer’s pay has been re-fixed as under:

01 Name of the Govt. Servant PRATHIKANTOM VIGNESHWAR

. RAJU

02 Inspector wef 03.05.1993

Designation
.

03 Substantive
Status (substantive /officiating)
.

Entry Pay fixed on the Date of 1640

04 appointment ON 03.05.1993 in the pay
scale of 1640-60-2600-EB-75-2900

Page 77 of 83
 1700
05 Pay wef 01.05.1994

1760
06 Pay wef 01.05.1995

5TH CPC PAY FIXATION

EXISTING emoluments as on 1760

07
01.01.1996

08 NIL
Special pay under Rule 7(1)(B)
.

Dearness Allowance, appropriate to 2394

09
the basic pay and NPA admissible at
.
index average 1510

Amount of first and second 276

Installments of interim relief
10
admissible on the basic pay special
.
pay under rule 7(1) (B) & NPA (10% of
Basic pay + 100)

11 4430
Total existing emoluments
.

12 40% of basic pay in the existing scale 704

13 5134
Total items
.

Revised scale corresponding to 6500-200-10500

14
existing scale/scales shown against
.
item 4 and above

Revised pay as fixed under sub-rule

under Rule 7 (01.01.1996) Given
15 6500
increment in the Pay scale of 6500-
.
200-10500 as the officer earned 3
increments in pre-revised Scale

16 Date of next Increment under Rule 8 6700

. (01.05.1996)

17 6900
Next Increment as on 01.05.1997
.

18 7100
Next Increment as on 01.05.1998
.

19 Next Increment as on 01.05.1999 7300

20 7500
Next Increment as on 01.05.2000
.

Page 78 of 83
 21 7700
Next Increment as on 01.05.2001
.

22 7900
Next Increment as on 01.05.2002
.

23 8100
Next Increment as on 01.05.2003
.

24 8300
Next Increment as on 01.05.2004
.

25 8500
Next Increment as on 01.05.2005
.

II) PAY FIXATION ON GRANT OF 1 ST ACP in the pay scale of Rs.7500-250-

12000 w.e.f. 03.05.2005 Vide Establishment Order ( GO) No. 37/2006 dated
20.10.2006 issued by Hyderabad I Commissionerate, the officer’s pay is fixed
w.e.f. 03.05.2005 as follows:

1 Pay on the date of grant of 1st ACP in the lower Rs

cadre in the pay scale of Rs 6500-200-10500 (5th 8500+425
CPC) 7500-250-1200 Scale of pay consequent 0
on Financial Upgradation under ACP Scheme
2 Whether the option is exercised No

3 Pay after grant of one increment in the Rs 8700

lower cadre
4 Pay fixed w.e.f. 03.05.2005 consequent on the Rs 8750
grant of
ACP in the pay scale of Rs.7500-250-12000
5 Date of Next Increment as on 01.05.2006

6 Pay wef 01.05.2006 Rs 9000

III. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2008

1 Name of the Government servant [Link] RAJU

Designation of the post in which pay
2 Inspector
is to be fixed as on January 1, 2006

Page 79 of 83
3 Status (Substantive/Officiating) Substantive
Pre-revised scale(s)of pay applicable
for the post (In case more than one
scale of pay is applicable for the post
and these have been merged in
4 pursuance of the recommendation of 7500-250-12000
the Sixth CPC in a single revised
scale, the scale of pay in which the
employee was actually drawing
his/her pay should be specified)
5 Existing emoluments as on January 1, 2006
a) Basic pay (including stagnation
Rs.9000
increments, if any)
b) Dearness pay 4500
c) Dearness Allowance applicable at
AICPI average 536(1982=100) @21% 3240
on (a+b)
d) Total existing emoluments [(a) to
16740
( c) ]
6 Revised Pay Band and Grade Pay GRAD
corresponding to the pre-revised REVISED PAY BAND
E PAY
scale shown at Sl. No.4 above. (In
the case of HAG+ and above the PB-2 9300-34800 4800
appropriate scale may be mentioned)
Pay in the revised pay band/scale in
7 16740
which pay is to be fixed.
Grade Pay to be applied in terms of
8 4800
Rule 4 of CCS (RP) Rules, 2008
9
Revised Pay with reference to the
substantive pay in cases where the
pay fixed in the officiating post is
10 Nil
lower than the pay fixed in the
substantive post if applicable [Sub
Rule (2) of Rule 7)]
Personal Pay, if any [Notes 6 and 8
11 0
below Rule 7(i)]
Revised emoluments after fixation w.e.f.01.01.2006
12 a) Pay in the Revised Pay Band/Pay
16740
scale
b) Grade Pay 4800
c) Special Pay, if admissible (Sub Rule
0
1(C ) of Rule 7)
d) Personal Pay, if admissible 0
e) Non-practicing Allowance, if
0
admissible (Sub Rule 1(D) of Rule 7]
13
Date of next increment (Rules 9 & 10) and pay after grant of increment

Date of increment Pay after Increment

Page 80 of 83
 Pay in the Pay Grade Pay
Band /Scale (Wherever
applicable)

1st July, 2006 17390 4800

1st July, 2007 18060 4800

1st July, 2008 18750 4800

1st July, 2009 19460 4800

IV. With reference to the instructions of Central Board of Indirect Taxes

and Customs, New Delhi issued vide letter no.A-23011/48/[Link]
dt.15.11.2018 to implement the order dated 30.03.2012 in OA No.1051 of
2010 dt. 30-03-2012 passed by the Hon'ble CAT, Hyderabad Bench to grant
of non-functional Grade Pay of Rs.5,400/- in PB-2 to Group-B officers w.e.f the date
of completion of 4 years of regular service in Grade Pay of Rs.4,800/- in PB-2 who
got the Grade Pay of Rs.4,800/- on up-gradation under the ACP/MACP scheme; and
w.r.t. Office of the Commissioner of Central Tax, Audit-II, Hyderabad
Commissionerate, Hyderabad letters [Link]/39.04/2018-Accts dt.27.11.2018, the
pay fixation of Shri [Link] Raju , Superintendent is as follows :-

1 Pay as on date of grant of NFG 18750

2 Pay band and Grade pay to which NFG was +4800
PB-2 (9300-
granted 34800) with GP-
3 Whether exercised option 5400
Yes
4 Pay w.e.f. 03.05.2009 consequent on grant of 18750+5400
NFG in PB 2 with Grade Pay 5400. Fixation date (only Grade pay
of next increment. taken on
03.05.2009, 2nd
MACP opted on
deferred date on
5 Pay fixed after grant of regular increment and
NFG increment in the lower Grade pay wef 20190+5400
01.07.2009

6 Date of next increment 01.07.2010

Pay in the Pay

7 Date of increment
band and GP

8 01/07/2010 20960+5400
9 01/07/2011 21750+5400

Page 81 of 83
 10 01/07/2012 22570+5400
11 01/07/2013 23410+5400
12 01/07/2014 24280+5400
13 01/07/2015 25170+5400

V. STATEMENT OF FIXATION OF PAY UNDER CENTRAL CIVIL SERVICE

(REVISED PAY) RULES, 2016

1 Name of the Employee [Link] Raju

Designation of the post in which pay is to be

2 Superintendent
fixed as on January 2016

3 Status (Substantive/Officiating) Substantive

4 Pre-revised Pay Band and Grade Pay or Scale 9300-34800 5400

5 Existing emoluments

a) Basic Pay (Pay in the applicable Pay Band 30570

plus applicable Grade Pay or Basic Pay in the
applicable scale) in the pre-revised structure
as on January 1, 2016 (25170+5400)

b) Dearness Allowance sanctioned

38213
w.e.f.01.01.2016

c) Existing emoluments (a+b) 68783

Basic Pay (Pay in the applicable Pay Band

plus applicable Grade Pay or Basic Pay in the
6 30570
applicable scale) in the pre-revised structure
as on January 1, 2016

Applicable Level in Pay Matrix corresponding

7 to Pay Band and Grade Pay or scale shown at Level 9
[Link].4

Amount arrived at by multiplying Sl. No.5 by

8 78565
2.57

Applicable Cell in the Level either equal to or

9 Cell 15
just above the Amount at [Link].8

10 Revised Basic Pay (as to Sl. No.9) 80200

Stepped up pay with reference to the revised

pay of junior, if applicable [Rule 7(8) and
11 7(10) of CCS (RP) Rules, 2016]. Name and Nil
pay of the Junior also to be indicated
distinctly

Revised Pay with reference to the substantive

pay in cases where the pay fixed in the
12 Nil
officiating post is lower than the pay fixed in
the substantive post if applicable [Rule 7(11)]

13 Personal Pay, if any [Rule 7(7) and 7(8)] 0

Page 82 of 83
 Non-Practicing Allowance as admissible at
14 present in the existing pre-revised structure 0
(in terms of para 4 of this OM)

15 Date of next increment (Rules 10) and pay after grant of the increment

Pay after Increment in

Date of increment applicable Level of Pay
Matrix

July, 2016 82600 Level 9 Cell 16

16 Pay wef July, 2017 85100 Level 9 Cell 17

17 Pay wef July, 2018 87700 Level 9 Cell 18

VI. PAY FIXATION ON ACCOUNT OF GRANT OF 3 rd MACP: WITH EFFECT FROM

03.05.2019 ON COMPLETION OF 10 YEARS SERVICE IN GRADE PAY 5400 PB-2 I.E.,
FROM LEVEL 9 TO 10 OF PAY MATRIX VIDE COMMISSIONER, HYDERABAD GST
COMMISSIONERATE’S E.O.(G.O.) NO. 20/2020 dated 20.2.2020:

1
Basic Pay as on 03.05.2019 87700 Level 9 Cell 18
2 Whether option exercised Yes
3 Corresponding pay in Level 9 at which the
officer is to be placed from 03.05.2019
90000 Level 10 Cell 17
and pay to be drawn from 03.05.2019 to
30.06.2019 i.e., just above 87700
4 Pay on earning annual increment on
90300 Level 9 Cell 19
01.07.2019 in Level 9
5 Pay after allowing notional increment
93000 Level 9 Cell 20
01.07.2019 in Level 9
6 Pay fixed on up-gradation to Level-10
w.e.f. 01.07.2019 (at a stage higher than 95500 Level 10 Cell 19
Rs. 93000)
11 Pay on superannuation on 31-8-2019 95500 Level 10 Cell 19

Consequent on above fixation, the officer’s pay is to be regulated as above and

consequential arrears may be drawn and paid to the officer w.e.f.21.04.2004.
Copy to:
1. The Pay & Accounts Section, Audit-II, Hyderabad,
2. Service Book.
3. To the Individual

(SAHIL INAMDAR)
COMMISSIONER (IN-SITU)

Page 83 of 83