TaxTMI 
TaxTMI 
2021 (3) TMI 438
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....Appellate Tribunal (CESTAT). 2. The said OA was preferred, pleading that (i) all the Members (Technical) and Members (Judicial) of CESTAT are appointed, after going through a selection process conducted by a Selection Committee headed by a Sitting Judge of the Supreme Court; (ii) the retirement age of each member, whether Technical or Judicial, is 62 years; (iii) the Members (Technical) as well as Members (Judicial) hold a civil post and accordingly the Central Civil Services Rules are applicable to them; (iv) the respondents were appointed in different years, from 1996 to 2016 and were having a pay scale of Rs. 2,05,600-2,24,400; (v) after promulgation of the Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience....
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....e Acts specified in column (3) of the Eighth Schedule, on and from the appointed day, provisions of section 184 shall apply to the Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or Member of the Tribunal, Appellate Tribunal or, as the case may be, other Authorities as specified in column (2) of the said Schedule: Provided that the provisions of section 184 shall not apply to the Chairperson, Vice- Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or, as the case may be, Member holding such office as such immediately before the appointed day. 184. (1) The Central Government may, by notification, make rules to provide for qualifications, a....
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.... Tribunal, Appellate Tribunal or, as the case may be, other Authority may be varied to his disadvantage after his appointment."; (iii) Section 184 empowers the Central Government to frame Rules which were to apply to the Chairman, Vice-Chairman and Members of different Tribunals; (iv) once such rules are framed, they would, in a way, replace the respective rules governing the concerned tribunal; (v) Section 183 was protective in nature in the sense that Chairman, Vice-Chairman and Members who are already in office, shall not get affected on account of change of conditions which may be stipulated under the Rules referable to Section 184; (vi) the 2017 Rules were framed vide notification dated 1st June, 201....
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....t, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President or other Members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act: Provided that the President. Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force."; and, (b) the proviso to Section 183 of the Fi....
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....oresaid but it is not as if the order of CAT whereunder the said benefits had been directed to be given to the respondents, had/has attained finality. The same was subject matter of the judicial review in this petition and in which exercise of power of judicial review, merit is found in the contention that CAT, in the impugned order has not noticed Section 129(7) of the Customs Act which permits of no ambiguity. In accordance therewith, the respondents, who are pre 2017 appointees, are to be continued to be governed by the 1987 Rules and not by the 2017 Rules. The respondents cannot pick beneficial provisions from both the Rules. They cannot claim security of tenure till the age of superannuation, under the 1987 Rules and at the same time c....