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    <title>2020 (5) TMI 445 - GUJARAT HIGH COURT</title>
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    <description>The Court addressed issues related to the interpretation and withdrawal of benefits under the Modified Assured Career Progression Scheme (MACP). The petitioners, Central Excise and Customs officers, challenged the withdrawal of their 3rd financial upgradation under the MACP scheme to the grade of Rs. 6600/-, seeking restoration based on completion of 30 years of service. The Court directed a reexamination of individual cases pending before the Supreme Court within six months, emphasizing the need for merit-based consideration despite conflicting High Court decisions. Compliance with the Apex Court&#039;s directives on the MACP scheme was stressed to safeguard petitioners&#039; rights.</description>
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      <title>2020 (5) TMI 445 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=395412</link>
      <description>The Court addressed issues related to the interpretation and withdrawal of benefits under the Modified Assured Career Progression Scheme (MACP). The petitioners, Central Excise and Customs officers, challenged the withdrawal of their 3rd financial upgradation under the MACP scheme to the grade of Rs. 6600/-, seeking restoration based on completion of 30 years of service. The Court directed a reexamination of individual cases pending before the Supreme Court within six months, emphasizing the need for merit-based consideration despite conflicting High Court decisions. Compliance with the Apex Court&#039;s directives on the MACP scheme was stressed to safeguard petitioners&#039; rights.</description>
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