https://www.taxtmi.com/caselaws?id=180912 Where disciplinary proceedings end in a penalty, the sealed cover assessment cannot be acted upon for retrospective promotion. The employee's reduced punishment to censure did not change the position, because censure was still treated as a punishment for this purpose. Promotion was therefore to be considered only in the next DPC in the normal course, taking the penalty into account, and not from the date juniors were promoted. The Tribunal's direction granting retrospective promotion was set aside. en-us Mon, 12 Jan 2009 00:00:00 +0530 Tue, 10 May 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180912 Where disciplinary proceedings end in a penalty, the sealed cover assessment cannot be acted upon for retrospective promotion. The employee's reduced punishment to censure did not change the position, because censure was still treated as a punishment for this purpose. Promotion was therefore to be considered only in the next DPC in the normal course, taking the penalty into account, and not from the date juniors were promoted. The Tribunal's direction granting retrospective promotion was set aside. Case-Laws Central Excise Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180912