Central Administrative Tribunal - AllahabadJawahar Lal vs Central Excise & Customs on 12 January, 2022OPEN COURT\n\n CENTRAL ADMINISTRATIVE TRIBUNAL, ALLAHABAD BENCH\n                    ALLAHABAD\n\n                 This is the 12th day of January 2022\n\n\n          ORIGINAL APPLICATION NO. 330/00305 of 2014\n                            With\n          ORIGINAL APPLICATION NO. 330/00491 of 2014.\n\n          HON'BLE MR. TARUN SHRIDHAR, MEMBER (A)\n          HON'BLE MS. PRATIMA K. GUPTA, MEMBER (J)\n\n1. Jawahar Lal S/o Late Munni Lal\n2. Anil Kumar S/o Late Bulaki Lal\n3. Shyam S/o Late Basant Lal\n4. Ratan Kumar S/o Late Laxman Prasad\n5. Kamlakar Pandey S/o Late Jagdish Narayan Pandey\n6. Dhruv Kumar S/o Late Mohan Lal\n7. Santosh Kumar S/o Late Mohan Lal.\n8. Jiya Lal S/o Late Chaitu Ram.\n9. Mohd. Irfan S/o Mohd. Lukman.\n10. Vijay Kumar S/o Late Pyare Lal\n11. Sunil Kumar Sonkar S/o Late Lal Chandra Sonkar.\n12. Anwar Ali S/o Sikandar Ali.\n13. Ratnakar Pandey S/o Late Jagdish Narayan Pandey.\n14. Satya Narayan S/o Late Ram Chandar\n15. Om Prakash S/o Late Bhai Lal\n16. Ajay Kumar S/o Lalji Yadav\n17. Shankar Kumar S/o Late Mahavir.\n18. Ram Kumar S/o Late Parau\n19. Rajesh Kanaujia S/o Pyare Lal\n20. Swami Prasad Verma S/o Late Rajaram.\n21. Ramji Nishad S/o Late Chhedi Lal.\n22. Chandr Shekhar Yadav S/o Lal Bahadur.\n23. Abhishek Kumar Kanaujia S/o Sri Amrit Lal.\n24. Subhash Chandra Kushwaha S/o Rajendra Kumar Kushwaha.\n25. Chandra Shekhar S/o Ram Dular.\n26. Anil alias Pankaj S/o Raja Ram.\n                                        2\n\n\n\n\n     27. Kailash Singh Yadav S/o Kishori Lal Yadav.\n     28. Jaswant Kumar S/o Late Sharda Prasad.\n     29. Narendra Kanaujia S/o Pyare Lal Choudhary\n     30. Anuj S/o Late Jawahar Lal Yadav.\n     31. Sudhir Kumar Gupta S/o Late Mahesh Prasad Gupta.\n        All applicants are working as Casual Labour in the office of\n        Commissioner, Central Excise & Service Tax, 38 M.G. Marg, Civil\n        Lines, Allahabad.\n                                    ...............Applicants in OA No. 305/2014\nAdvocates for the Applicants    :      Mr. P.K. Mishra/Shri Praveen\n                                       Kumar/Shri S.K. Om\n\n\n                                    VERSUS\n\n     1. Union of India through Secretary, Government of India M/o Finance\n        Department of Revenue, Central Board of Excise & Customs, New\n        Delhi.\n\n     2. Chief Commissioner, Customs Central Excise & Service Tax,\n        Lucknow Zone, 7-A, Ashok Marg, Lucknow.\n\n     3. Commissioner, Central Exicse & Service Tax, 38 M.G. Marg, Civil\n        Lines, Allahabad.\n                              .................Respondents in OA No. 305/2014\n\nAdvocate for the Respondents :         Shri Manoj Kumar Sharma\n\nWith\n\nORIGINAL APPLICATION NO. 330/00491 of 2014\n\n1.      Niketan S/o Late Ram Khilawan, R/o 515, Shivkuti, Allahabad.\n2.      Anisullah, S/o Zahirullah, R/o 183, Rajapur, Muir Road, Allahabad.\n\n                                     ............Applicants in OA NO. 491/2014\n\nAdvocates for the Applicants    :      Mr. P.K. Mishra/Shri Praveen\n                                       Kumar/Shri S.K. Om\n\n                                 Versus\n1.      Union of India through Secretary, Govt. of India, M/o Finance\n        Department of Revenue, Central Board of Excise & Customs, New\n        Delhi.\n\n2.      Chief Commissioner, Customs Central Excise & Service Tax,\n        Lucknow Zone, 7-A Ashok Marg, Lucknow.\n                                             3\n\n\n\n\n3.     Commissioner, Central Excise & Service Tax, 38, M.G. Marg, Civil\n       Lines, Allahabad.\n\n                                       .........Respondents in OA No. 491/2014\n\nAdvocate for the Respondents :          Shri Chakrapani Vatsyayan\n\n\n                                    ORDERDELIVERED BY HON'BLE MS. PRATIMA K. GUPTA, MEMBER (J)\n\n       Through OA no 305/2014, the applicants have sought following\n\nreliefs:-"(i)    To issue a writ order or direction in the nature of certiorari\n\n               quashing the order dated 6/9.9.2013 (Annexure No.1)\n\n               passed by respondent No.1.(ii)   to issue a further writ order or direction in the nature of\n\n               mandamus commanding the respondents to regularize the\n\n               service of all the applicants who have completed 10 years\n\n               of service forthwith and the remaining applicants may be\n\n               granted temporary status with retrospective effect.(iii) To pass any other suitable order or direction which this\n\n               Hon'ble Tribunal may deem fit and proper under the\n\n               circumstances of the case.(iv) To grant all the consequential reliefs for which the\n\n               applicant is entitled for.(v)    To award the cost of the present OA in favour of the\n\n               applicant".And in original application No. 491/2014 relief sought is as under:-4"(i)    To call for the record and issue a writ order or direction in\n\n              the nature of certiorari, quashing the termination order of\n\n              the applicants.(ii)    To issue a further writ order or direction in the nature of\n\n              mandamus commanding the respondents to reinstate the\n\n              applicants as casual labour and assign them temporary\n\n              status, retrospectively, after completion of 206 days and\n\n              thereby regularize their services in terms of circular dated\n\n              1.5.2007.(iii)   To pass any other suitable order or direction which this\n\n              Hon'ble Tribunal may deem fit and proper under the\n\n              circumstances of the case.(iv)    To grant all the consequential reliefs for which the\n\n              applicant is entitled for.(v)     To award the cost of the present OA in favour of the\n\n              applicant.2     Both these Original Applications have identical facts and common\n\nquestions of law, therefore, with consent of parties are being heard together\n\nfor the sake of convenience facts of OA No. 305/2014 are reproduced.3.    Brief facts leading to this OA are that the applicants were employed as\n\nCasual Labour with the respondents' organization on different dates, since\n\n1992. The applicants have been working continuously without any break\n\nsince they were appointed, they are in employment even today, except that\n\nin 2004 they were shifted under a contractor. Through this OA the Applicants\n\nare seeking grant of Temporary Status.54.    The learned counsel for the applicants would argue that a similar\n\nmatter was agitated before the Hon'ble High Court of Madras. In pursuance\n\nof order passed by the Hon'ble High Court, the respondents came out with\n\nthe scheme in 2015, which is annexed at page 333-A and it is stated to be\n\nstill vogue. The scheme of 2015 is reproduced as under:-"F. No. C18013737/2009-Ad II-B\n                        Government of India\n                           Ministry of Finance\n                         Department of Revenue\n                   Central Board of Excise & Customs.Ground Floor, Hudco Vishala Building\n                              Bhikaji Cama Place, R.K. Puram\n                              New Delhi, dated 28th July 2015.To,\n             The All Cadre Controlling Authorities\n             Under Central Board of Excise & Customs\n             (By name as per Annexure -1)\n      Subject: Grant of temporary status and regularization of Casual\n      Labourers who has been engaged continuously for long period\n      and not covered under the scheme of 1993 - Formulation of a\n      scheme in pursuance of the Madras High Court dated 29.09.2011\n      in WP No. 20664/2011 in case of aMurugan and 6 others Vs.\n      Union of India and others.Sir,\n      In pursuance of the Madras High Court order dated 29.09.2011 in\n      WP No. 20664/2011 in case ofA. Murugan and 6 others Vs. UOI\n      and others, it has been decided to formulate a scheme for grant\n      of temporary status and regularization of their services who had\n      been engaged continuously for long period and not covered\n      under the Scheme of 1993.You are requested to furnish details of the causal labourers who\n      had been engaged continuously for long period and not covered\n      under the scheme of 1993 in the enclosed proforma with a written6undertaking to the Board immediately for taking further\n      necessary action.Yours faithfully\n                                Sd/- Illegible\n                                (Rajpal Singh)\n                          Under Secretary to the Govt. of India".5.    The learned counsel for the applicants draws our attention to the letter\n\ndated 19.05.2013 written by Commissioner, Central Excise, Allahabad\n\n(Annexure A-9). The said order is quoted below in verbatim for easy\n\nreference:-"OFFICE OF THE COMMISSIONER. CENTRAL EXCISE &\n             SERVICE TAX: 38. M.G. MARG. CIVIL LINES .ALLAHABAD\n              C.NO.II(3)140-Esttl/TS//20                 Dated: 19.05.2013\n      To,\n      The Under Secretary (Ad.IV),\n      Government of India,\n      Central Board of Excise & Customs,\n      North Block,\n      New Delhi,\n      Sir,\n           Subject; Temporary status to Dally wages workers- regarding.\n      In the above context, this is to Inform you that this office is in\n      receipt of some applications from the Casual Labours/Dally\n      wages workers who are working in this office for the last 10 to 12\n      years or more, for regularization/granting temporary status to\n      them. It is also brought to your kind notice that as a policy of the\n      Central Government since 2004 this office is not employing\n      directly casual labours/dally wage workers rather they are being\n      providing to this office through some contractors. Prior to 2004\n      this office was directly taking the services of the casual labours.\n      There are some casual labours who were earlier engaged directly\n      by this office and now they are engaged through the contractors.2.      As per Casual Labourers (Grant of Temporary Status and\n      Regularization Scheme of Government of India, 1993, which inter-\n      alla provide that temporary status should be granted to the7persons - recruited as daily wages basis in the Central\nGovernment offices who have rendered a continuous service of\nat least one year, which means that they must have been\nengaged for a period of at least 240 days (206 days in case of\noffices observing 05 days working a week).3.    It is also worth to mention here that there are certain\ndecision of Hon'ble Supreme Court i.e. (i) Secretary, Haryana\nState Electricity Board Vs. Sureshand other etc.etc. - AIR 1999\nSupreme Court 1160 ( Para 15 to 20 refers - copy enclosed as\nAnn. 'A'), (ii) M/s. Delhi International Airport Pvt. Ltd,; Vs. Union\nof India & other - 2011 STPL(LE)4515 SC(copy enclosed as Ann.\n'B')etc. wherein it has been held that even a daily wager/casual\nlabour who are working through contractors are entitled for this\nbenefit subject to fulfillment of certain conditions. Various\nBenches of the CAT and some High Courts have been taking the\nview that the scheme is an ongoing affairs.4.    In some of the cases the temporary status has been\ngranted by this office as per order of Hon'ble CAT, Hon'ble High\nCourt in terms of DOPT, New Delhi's O.M, 51016/2/90-Estt. dated\n10.09.1993 [Casual Labourers (Grant of Temporary Status and\nRegularization Scheme of Government of India, 1993]5.    From the above, it is evident that since the aforesaid\ncasual labourers have rendered their 10 to 12 years services in\nthe Department, therefore, considering the above facts the\nHon'bie High Court/CAT have directed the Department to\nconsider    their   representations    suitably.    Accordingly,   after\naccepting     the     Hon'bie       Court's/CAT's     decisions,    the\nDepartmeitt4ias-coflsrdered the representations of the aforesaid\ncasual labourers and they were given temporary status by the\nDepartment as they have fulfilled conditions aslaid down inthe\naforesaid DOPT's O.M. dated 10.09.1993. The details of some of\nthem are given below:-(a) In pursuance of the Hon'bie High Court's Order dated\n      14.11.2005 in Civil Misc. Writ Petition No. 54525 of 2000 and\n      the acceptance of the same by the Department, vide\n      thisoffice Estt. Order dated 24.12.2005 issued by the\n      Additional Commissioner(P&V), Central Excise, Allahabad,8Shri Ranieet Sjjgh Yadav has been bestowed with\ntemporary status in terms of the DOPT's O.M. 51016/2/90-Estt.(C) dated 10.09.1993 from the date he joins his duties\nas a daily wager in the Department; (copy enclosed as\nAnn.'C');(b) In pursuance of the Hon'bie High Court's Order dated\n21.05.2004 in Special Appeal No.388 of 2004 and the\nacceptance of the same by the Department (C.No.V(a)(l8)\nLegal- 16/04/3733 dated 02.08.2004, vide this office Estt\nOrder No.82/2004 dated 02.09.200 issued by the Additional\nCommissioner(P&V),       Central   Excise,   Allahabad,   Shri\nShailendra Kumar Sharma has been bestowed with\ntemporary status in terms of the DOPT's O.M. -- 51016/2/90-\nEstt.(C) dated 10.09.1993 from the date he joins his duties\nas a daily wager in the Department; (copy enclosed as\nArn.'D');(c)     In pursuance of the Hon'bie High Court's Order dated\n14.09.2004 in Civil Misc. Writ Petition No. 54526 of 2000 and\nthe acceptance of the same by the Department, vide this\noffice Estt Order No. 107/2004 dated 17.,12.2004 issued by\nthe     Additional    Commissioner(P&V),     Central   Excise,\nAllahabad, Shri Rajesh Bahadur Singh has been bestowed\nwith temporary status in terms of the DOPT's O.M.\n51016/2/90-Estt.(C) dated 10.09.1993 from the date he joins\nhis duties as a daily wager in the Department; (copy\nenclosed as Ann.'E);(d)     In pursuance of the Hon'bie Central Administrative\nTribunal, Lucknow Bench, Lucknow's Order Dated 15.10.99\n.in O.A. No.99/1995 and acceptance of the Commissioner of\nCustoms, Lucknow same as communicated vide C.No.VIII\n(25)120/Review/99/10084 dated 30.12.99, vide Estt. Order\ndated    10.01.2000    issued by the Deputy Commissioner,\nCustoms Division, Lucknow S/Shri Rajendra              Kumar\n(Sweeper) S/0 Kalloo Ram, Sudhir Kumar (Sweeper) S/O\nShri Jawahar Lai and' Jhagroo Prasad (Mali) S/O Shri Ram\nAvtar have been ordered to be placed on Temporary Status\nwith accruing financial and other benefits as contained in9the DOPT's O.M. 51016/2/90-Estt.(C) dated 10.09.1993 with\n      immediate effect; (copy enclosed as Ann.'F'),(e)   In pursuance of the Hon'bie Central Administrative\n      Tribunal, Lucknow Bench, Lucknow order dated 12.01.200l\n      on Original Application No. 31/A/2001 and the acceptance\n      of the same by frig Commissioner of Customs, Lucknow\n      communicated       vide       his    office      C.No.VIII(25)120-\n      Review/99/2698 dated 07.06,2001, Vide Estt. Order No.\n      1/2001   dated    15.06.2001        issued     by   the   Deputy\n      Commissioner of Customs, Gorakhpur, the six daily.\n      wagers namely S/Shri Somnath Chaterjee S/o Vishwanath,\n      Om Prakash S/o Ram Chandra Mishra, Brij Narayan S/o\n      Gajai, Shri Panney Lal S/o Ram Pyare Gupta, Radheyshyam\n      S/o Khaderu and Shri Mahesh Kashyap S/o Ram Lai have\n      been granted temporary status with such benefits as\n      contained in the DOPT's O.M. 5I016/2/90-Estt.(C) dated\n      10.09.1993; (Copy enclosed as Ann.'G'); and(f)   In pursuance of the Hon'ble Central Administrative\n      Tribunal, Lucknow Bench, Lucknow's OA 2407/2002 dated\n      01.11.2002 (copy enclosed) and Additional Commissioner\n      (P&V), Central Excise, Allahabad             letter C.No.II(3)292-\n      Estt./93/Pt.5436' dated 29.07.2005, vide Estt. Order dated\n      11.08.2005 issued by the Assistant Commissioner, Central\n      Excise Division, Varanasi, Shri Om Prakash Singh Yadav\n      has been bestowed with temporary status in terms of the\n      DOPT's O.M. 5l016/2/90-Estt.(C) dated 10.09.1993 from the\n      date he joins his duties as a daily wager in the Department;\n      (copy enclosed as Ann.'H');6.    The office of the Central Excise & Service Tax at Allahabad\nis situated at 38, M.G. Marg, Civil Lines, Allahabad. In this\nbuilding Central Excise Commissionerate Headquarter office\nAllahabad, Central Excise Division, Allahabad-I and Central\nExcise Division-II, Allahabad are situated in the same Revenue\nBuilding. This building consists of ground floor, 1st floor and Ilnd\nfloor - having total open area 89415 Sq. feet and covered area of\n92576 Sq. feet. The entire house keeping of the office premises\nlike cleanliness, gardening, waterman, chowkidar etc. requires lot10of regular man power which are presently outsourced through\ncontractor. As stated above, prior to 2004 this office was directly\ntaking the services of the casual labours. There are some of the\ncasual labours who were earlier engaged directly by this office\nand now they are engaged through the contractors. At present\nabout 40 (forty) casual workers are regularly engaged in the work\nof house keeping of this office. Out of these forty casual workers\nabout twenty (20) are engaged as casual worker in this office for\nthe last ten years and they have rendered services of at least 206\ndays in a year and they deserve to be conferred temporary status\nas per O.M. dated 10.09.1993.7.      For general house keeping services this office has no\nregular staff. With the implementation of recommendation of the\n6^ Pay Commission the Sepoy and Hawaldar which were hither\nto Group 'D' staff have been considered as Group 'C and on\naccount of this, this office has no option but to get the services\nof housekeeping outsourced of these casual labour through\ncontractor regularly. 'The services of about twenty casual\nworkers which were earlier engaged by the office directly were\ncontinued through contractor because they were very laborious,\npunctual and honest workers' dedicated to their work and now\nthey have completed more than ten years of their service as a\ncasual workers in this office. After rendering such a long period\nof service as a casual worker in this office they have no other\nalternative but   to continue, as a casual worker in this office.\nThese casual workers are paid, wages as pirate notified by the\nMinistry of Labour of the State Government, which is so meager\nthat it is very difficult for them to cope up even the minimum\nrequirement of their family and their condition always remains\nhand to mouth. Therefore, granting temporary status these\nworkers is justified legally and also from humanitarian point of\nview.8.      Therefore, in view of the above, it is requested that\npermission may be granted for conferring temporary status to\nthe casual workers who have completed more than 10 years of\ncontinuous satisfactory service as a casual workers as per11norms contained in DOPT's OM No. 51016/2/90-Estt. (C) dated\n      10.09.1993".6.    The learned counsel for the applicants would also argue that despite\n\nthe said recommendation of Commissioner Central Excise, Allahabad the\n\nrespondents have passed the impugned order dated 06.9.2013 which is\n\nannexed at page 22 of the OA, which reads as under:-"F. No. A 12034/58/2013-AD III (B)\n            Government of India\n            Ministry of Finance\n            Department of Revenue\n            Central Board of Excise & Customs\n                                  New Delhi dated the 6th September 2013\n            To,\n            The Commissioner,\n            Central Excise & Service Tax\n            38 M.G. Marg, Civil Lines,\n            Allahabad 211001.Subject:     Temporary   status   to   Daily   wages   workers\n            regarding.Sir,\n                   I am directed to refer to your letter C. No. II (3) 140-\n            Estt./TS/2012/8136 dated 18.7.2013 on the subject cited\n            above and to say that a proposal was sent to DOP&T\n            seeking clarification about regularization of 438 casual\n            labourers with temporary status and casual labourers\n            without temporary status. DOPT clarified that the casual\n            labourers without temporary status cannot be considered\n            for regularization as they were not covered under any of the\n            guidelines issued by them in this regard. Hence the request\n            of granting temporary status to casual labourers who have\n            rendered their 10 years or above services without\n            temporary status cannot be acceded to.Yours faithfully\n                                           (Rajpal Singh)\n                               Under Secretary to the Govt.of India12Tele Fax No. 26162834.7.    The learned counsel for the respondents vehemently argues and\n\nrefers to Para 11 of the counter reply wherein he states that the applicants\n\nafter 2004, though are continuing with the respondents but they are now\n\nemployed through contractor and therefore, they are not directly employed\n\nwith the respondents.8.    We have heard Shri Pradeep Kumar Mishra, learned counsel for the\n\napplicants and Shri M.K. Sharma, learned counsel for the respondents.9      It is not disputed that the applicants are continuing with the\n\nrespondents since 1992 which is almost 20/30 years now, they are not being\n\nregularized because they have been shifted under the contractor. It is also\n\nstated in the counter reply itself that there is no iota of complaint in respect\n\nof functioning of the applicants, rather they have been working with utmost\n\ndevotion in their duties and to the best of the satisfaction of the respondents.Applicants, in fact, were engaged by the respondents have been working\n\nwith them on regular basis without any break.10.    This is a fit case where the veil between the respondents and the\n\napplicants should be lifted and it is to be seen whether the employment\n\nthrough contractor would amount to extreme hardship to the applicants. It is\n\na fact that the applicants are being paid from the Govt. exchequer though\n\nindirectly. It can be concluded that the umbilical cord is intact. It is also a fact\n\nthat the COMMISSIONER CUSTOMS AND EXCISE Allahabad had written\n\nto the Respondents' Department of Revenue way back in 2013\n\nrecommending the cause of the applicants for grant of temporary status and\n\nthe same was rejected by the Department of Revenue stating that the\n\napplicants services could not be 'REGULARISED' for the reasons stated13therein. It is needless to say that the cause of the applicants was\n\nrecommended for "GRANT OF TEMPORARY STATUS' and not for\n\nregularization. The communication of the Commissioner Excise is self\n\nexplanatory, still it would be appropriate to refer to relevant paras to highlight\n\nsome parts of this communication:-"Para 3.       It is also worth to mention here that there are certain\n      decision of Hon'ble Supreme Court i.e. (i) Secretary, Haryana\n      State Electricity Board Vs. Sureshand other etc.etc. - AIR 1999\n      Supreme Court 1160 (Para 15 to 20 refers - copy enclosed as\n      Ann. 'A'), (ii) M/s. Delhi International Airport Pvt. Ltd,; Vs. Union\n      of India & other - 2011 STPL(LE)4515 SC(copy enclosed as Ann.\n      'B')etc. wherein it has been held that even a daily wager/casual\n      labour who are working through contractors are entitled for this\n      benefit subject to fulfillment of certain conditions. Various\n      Benches of the CAT and some High Courts have been taking the\n      view that the scheme is an ongoing affairs. Xxx\n      Para 6 xxxxx       There are some of the casual labours who were\n      earlier engaged directly by this office and now they are engaged\n      through the contractors. Xxxx\n      Para 8 xxxx      Therefore, in view of the above, it is requested that\n      permission may be granted for conferring temporary status to\n      the casual workers who have completed more than 10 years of\n      continuous satisfactory service as a casual workers as per\n      norms contained in DOPT's OM No. 51016/2/90-Estt. (C) dated\n      10.09.1993".11.   We feel that though the services of the applicants have been\n\noutsourced, they are performing their duties even today, without any\n\ncomplaint whatsoever with devotion and from the counter reply it is seen that\n\nthe respondents have not denied that there is no scheme in existence for\n\ngrant of temporary status. Therefore, it can be concluded that the schemes\n\nare still in vogue. It is also seen in the judgment of the Hon'ble Madras High14Court in Writ Petition No. 20664/2011 that the respondents have granted\n\ntemporary status to the applicants in 2015. In compliance of the order\n\npassed in the aforesaid petition, the persons who had been engaged\n\ncontinuously for long period and not covered under the 1993 scheme have\n\nbeen granted the temporary status. While the present applicants in these\n\nOAs were in fact fully covered by the 1993 scheme, when their case was\n\nrecommended by the Commissioner Excise Allahabad in 2013. As it is a fact\n\nthat the applicants in the present OAs had completed more than 10/15 years\n\neven in 2004 before they were shifted under the contractor and that the\n\napplicants have served the respondents for more than 20/30 years and\n\naccordingly some of them may be nearing the age of superannuation.12.    In the light of peculiar facts of these two OAs, for the reasons stated\n\nabove, these OAs are allowed and impugned order dated 6/9.9.2013 is\n\nquashed. Respondents are directed to grant temporary status to the\n\napplicants with retrospective effect under the scheme of "Grant of\n\nTemporary Status and Regularization Scheme of Government of India,\n\n1993" with all consequential benefits for which the applicants are entitled\n\nwithin a period of 3 months on receipt of certified copy of this order. It is\n\nmade clear that the order passed in these OAs shall not be a precedent. No\n\norder as to costs.(PRATIMA K GUPTA)                    (TARUN SHRIDHAR)\n           Member (J)                            Member (A)\n\n\nManish/-