Gist of Cadre Restructure in CBEC

This content is shared with GConnect by Shri.S.Karunakaran, Inspector of Central Excise, Trichy.  He is  the General Secretary of All India Central Excise Inspectors Association, Trichy Branch.

As the DGHRD has finalized its proposal for restructuring/reorganization of the formations under CBEC, after a battle the recognized associations could be able to get copy of the proposal for views and suggestions thanks to the efforts of the JAC of recognized associations under CBEC. After detailed study of the proposal, I am able to give the gist of the Cadre Restructuring Proposal for your easy and better understanding of the same.

CADRE RESTRUCTURING PROPOSAL & SUGGESTIONS BY AICEIA

  • MOST STAGNATED GROUP “B”  CADRE IN INDIA IS WORKING UNDER CBEC – A PERSON JOINING AS INSPECTOR IS GETTING ONLY ONE FUNCTIONAL PROMOTION DURING APPROXIMATELY IN 35 YEARS OF SERVICE.
  • 1976 DR INSPECTOR OF CENTRAL EXCISE NOT YET PROMOTED AS ASSISTANT COMMISSIONER – ONLY ONE FUNCTIONAL PROMOTION IN 34 YEARS.
  •  AS CLAIMED IN THE PROPOSAL THE STAGNATION IS NOT LIMITED TO GROUP “B” ONLY. THE HIGHLY PITIABLE THING IS THAT GROUP “A” IS ALSO MOST STAGNATED AS THEY TAKE 21 YEARS TO REACH COMMISSIONER.  (I.E., AN OFFICER JOINING AS ASSISTANT COMMISSIONER IS TAKING 21 YEARS TO REACH COMMISSIONER  WHICH MEANS HE IS GETTING ONLY FOUR PROMOTIONS IN 21 YEARS)
  • REVENUE REALIZED 1.38 LAKH CRORES (2002-03), 2.49 LAKHS (2009-10), 3.15 LAKH CRORES (2010-11 PROJECTED)

NORMS FOR CREATION OF COMMISSIONERATE:

  • CENTRAL EXCISE– 1750 CRORES (PLA + CENVAT). NORMALLY A COMMISSIONERATE WILL HAVE 5 DIVISIONS AND 25 RANGES. A COMMISSIONERATE NOT COVERED BY EXCLUSIVE SERVICE TAX COMMISSIONERATE WOULD BE PROVIDED WITH THE STAFF ALLOCATED TO ONE DIVISION EXCLUSIVELY FOR SERVICE TAX.
  • SERVICE TAX –  3000 CRORES OR 17500 ASSESSEES. (5 DIVISIONS AND 25 RANGES)

NORMS FOR CREATIONS OF ZONES:

  • ONE ZONE FOR EACH SET OF THREE EXECUTIVE COMMISSIONERATES
  • EACH CENTRAL EXCISE & SERVICE TAX ZONE IS PROPOSED TO HAVE ONE COMMISSIONER (AUDIT) AND ONE COMMISSIONER (APPEALS). EACH CUSTOMS ZONE ONE COMMISSIONER (APPEALS)
  • AUDIT TEAMS UNDER COMMISSIONER (AUDIT). AUDIT TEAM IS TO BE HEADED BY AN ASSISTANT COMMISSIONER AND COMPRISING OF TWO SUPERINTENDENTS AND TWO INSPECTORS.

NORMS FOR REORGANIZATION OF CUSTOMS COMMISSIONERATES.

  • 125000 BILLS OF ENTRY FOR IMPORT COMMISSIONERATE, 200000 SHIPPING BILLS FOR EXPORT COMMISSIONERATE, 150000 SHIPPING BILLS AND BILLS OF ENTRY  FOR  INTEGRATED CUSTOMS COMMISSIONERATE
  • DGRI, DGCEI, DG (VIGILANCE) & DGICCE TO BE STRENGTHENED BY CREATION OF FOUR REGIONAL DIRECTORATES GENERAL OF EACH OF THESE DIRECTORATES. SIMILARLY NACEN IS TO BE STRENGTHENED BY CREATION OF FOUR REGIONAL ACADEMIES.

Zones/Commissionerates

Existing

Proposed to be created

C.Ex., S.Tax Zones

23

45

C.Ex., Commissionerates

93

119

Customs Commissionerates

5

9

Service Tax commissionerates

7

22

Audit Commissionerates

0

45

Commissioner (Cadre Control)

0

15

Commissioner (Appeals)

57

45

Customs Zones

11

20

Customs Commissionerates

35

60

Commissioner (Cadre Control)

0

4

Commissioner (Appeals)

8

20

Directorates General

13

13

Commissioner Headed Directorates

5

4

Commissioner Cadre Control in Directorates

0

2

Commissioner (Adjudication)

7

7

Commissioner (CBEC)

6

6

Commissioner (Settlement Commission)

4

4

Chief Commissioner (LTU)

0

3

Commissioner (LTU)

0

5

Each of the Central Excise and Service Tax Zones would have one Commissioner (Audit) and one Commissioner (Appeals).
PROPOSED TO CREATE  20 CUSTOMS ZONES. Each of the Customs Zones would have one Commissioner (Appeals)

Proposed Structure of IRS (C&CE)

Cadre

Existing strength

Proposed strength

Increase

Principal Chief Commissioner (new post)

0

18

18

Chief Commissioner

47

77

30

Commissioner Grade-I

0

100

100

Commissioner Grade –II

295

363

68

Addl./Joint Commissioner

593

1026

433

Dy./Asst. Commissioner

1550

4896

3346

Asst. Commissioner (Reserves)

0

250

250

Superintendent (CE/P/APP)

13948

21585

7637

Inspector (CE/P/E)

20163

31104

10941

  • NINE MAJOR ZONES ARE TO BE HEADED BY PR. CHIEF COMMISSIONER
  • NINE  DIRECTORATES ARE PROPOSED TO BE UPGRADED TO BE HEADED BY PRINCIPAL DIRECTOR GENERAL GRADE OFFICERS IN APEX GRADE.
  • SANCTIONED STRENGTH AT THE LEVEL OF DC/AC IS PROPOSED TO BE ENHANCED SIGNIFICANTLY TO STRENGTHEN AUDIT SET UP.
  • OVER ALL MAN POWER IS PROJECTED TO INCREASE FROM 66808 POSTS IN VARIOUS GRADES TO 102074 WHICH MEANS AN INCREASE OF 35266 POSTS IN VARIOUS GRADES. FURTHER 6906 POSTS ARE TO BE ABOLISHED AS PER THE DIRECTIONS OF DEPARTMENTAL SCREENING COMMITTEE. THE PROPOSAL INVOLVES AN ADDITIONAL EXPENDITURE OF RS.965 CRORES PER ANNUM.

TAX

REVENUE
1999-2000

REVENUE
2009-2010

INCREASE

CENTRAL EXCISE

61902

106584

72%

CUSTOMS

48420

84497

75%

SERVICE TAX

2128

58359

2642%

TOTAL

112450

249440

122%

  • AS PER TABLES IN CHAPTER 7 FROM 2002 TO 2010 REVENUE HAS INCREASED BY 81% BUT WORKLOAD HAS INCREASED BY 265%. THUS WORKLOAD INCREASE AS WELL AS CHALLENGES TO USE IT ENABLED PROCESS REQUIRES MAJOR STRENGTHENING OF THE HUMAN RESOURCE OF THE DEPARTMENTS. THE MAN POWER GROWTH SOLICITED TO MANAGE CURRENT WORKLOAD IS ONLY 42% OVER EXISTING MANPOWER AVAILABLE FOR MAINSTREAM. FURTHER THE MANPOWER  PROJECTED IS TO LAST TILL 2014-15 WHEN THE NEXT CADRE RESTRUCTURING WILL BE DUE.
  • THE PROJECTED REVENUE/WORKLOAD FOR THE YEAR 2015

 

2002-03

2009-10

2014-15 (PROJECTED)

REVENUE

137883

249440

604956

ASSESSEE BASE

213301

1282528

70,00,000

NO. OF TRANSACTIONS

37,40,970

75,28,507

2,94,93,808

NO. OF PASSENGERS

94 LAKHS

276 LAKHS

462 LAKHS

LAST CADRE RESTRUCTURING NORMS:

  • 500 CRORES REVENUE PER ANNUM FOR CENTRAL EXCISE COMMISSIONERATE
  • 500 CRORES REVENUE PER ANNUM FOR INTEGRATED C.EX.& S.TAX COMMRTE.
  • 250 CRORES REVENUE PER ANNUM FOR SERVICE TAX COMMISSIONERATE
  • 1LAKH SBs/50000 BEs AND MORE THAN 1000 CRORES REVENUE PER ANNUM.
  • BASED ON THE NORMS OF EARLIER CADRE RESTRUCTURING/REORGANIZATION WOULD HAVE LEAD TO THE CREATION 276 C.EX COMMRTES, 250 SERVICE TAX COMMRTES AND 76 CUSTOMS COMMRTES. BUT IT WAS CONSIDERED ADMINISTRATIVELY NOT FEASIBLE TO CREATE SUCH A LARGE NUMBER OF COMMISSIONERATES SIMPLY ON THE BASIS OF EXISTING PER ANNUM REVENUE NORMS USED DURING LAST CADRE RESTRUCTURIN   
  • COST OF COLLECTION (IN PAISA PER RS.100/-)

YEAR

CUSTOMS

C.EX & SERVICE TAX

1997-98

107

95

2007-08

50

60

2008-09

70 (PROVISIONAL)

90 (PROVISIONA

NORMS SUGGESTED  BY STUDY GROUPS

  • STUDY GROUP I – 1500 TO 200 CRORE REVENUE FOR C.EX., COMMRTE.
  • NORMATIVE REVENUE OF 2500 TO 3500 CRORE  OR 17500 ASSESSEES FOR EXCLUSIVE SERVICE TAX COMMRTE.
  • STUDY GROUP II – 2000 CRORE REVENUE  FOR A C.EX., COMMRTE.
  • STUDY GROUP III – 125000 BES FOR CUSTOMS (IMPORT) AND 300000 SBS FOR CUSTOMS (EXPORT) COMMRTES/

PROPOSED TO REORGANISE 18 DIRECTORATES UNDER THE CBEC. NO MENTION ABOUT THE STRENGTH TO THE DIRECTORATES INCLUDING THE SENSITIVE DIRECTORATES LIKE DGRI, DGCEI, DGV ETC.

STAFFING NORMS FOR SUPERINTENDENTS

 

LAST CR

STUDY GROUP 

PRESENT CR

CENTRAL EXCISE

87

151/99

80

SERVICE TAX

-

107/88/55

80

CUSTOMS

91

100

80

AUDIT               

-

-

80

COMMISSIONER (APPEALS)

3

2/3/2

1

COMMISSIONER (ADJUDICATION)

2

2

1

CC OFFICE

5

4/9

1

TO BE PROMOTED

  • 1975 BATCH IRS TO BE PROMOTED AS PRINCIPAL CHIEF COMMISSIONER
  • 1979 BATCH IRS TO BE PROMOTED AS CHIEF COMMISSIONER
  • 1993 BATCH IRS TO BE PROMOTED AS COMMISSIONER
  • ALL IRS COMPLETING 13 YEARS OF SERVICE TO BECOME ADDITIONAL COMMISSIONER
  • ALL IRS COMPLETING 9 YEARS OF SERVICE TO BECOME JOINT COMMISSIONER
  • ALL IRS COMPLETING 4 YEARS OF SERVICE TO BECOME DEPUTY COMMISSIONER
  • SUPERINTENDENT OF C.EX., – 1992-93 BATCH TO BECOME ASST. COMMR.(18TH YEAR)
  • SUPERINTENDENT OF CUSTOMS (P) – 1995-96 BATCH TO BECOME ASST. COMMR. (15TH YEAR )
  • APPRAISER – ALL OFFICERS WITH 3 YEARS QUALIFYING SERVICE WILL BECOME ASST. COMMISSIONER (I.E., 2007 APPRAISER WILL BECOME ASST. COMMISSIONER)
  • CEX INSPECTORS WITH 10 TO 20 YEARS OF SERVICE TO BECOME SUPERINTENDENT (1987 BATCH  TO 2000 BATCH) – MAXIMUM 23 YEARS
  • PREVENTIVE OFFICERS WITH 10 TO 15 YEARS OF SERVICE TO BECOME SUPERINTENDENT ( 1993 BATCH  TO 2001 BATCH) – MAXIMUM 17 YEARS
  • EXAMINERS/– ALL WITH 3 YEARS QUALIFYING SERVICE WILL BE PROMOTED

TOTAL ADDITIONAL EXPENDITURE – RS.1152 CRORES

SAVINGS ON ABOLITION OF 6906 POSTS – RS. 187 CRORES
NET ADDITIONAL EXPENDITURE – RS.965 CRORES

ABOLITION OF POSTS

GROUP B MINISTERIAL NON GAZETTED

1626

GROUP C DRIVERS

705

SUPPORT STAFF

1163

OTHERS

18

AS PER THE REPORT OF GROUP ON IMPLEMENTATION OF GOODS AND SERVICES TAX THE FOLLOWING NUMBER OF COMMISSIONERATES MAY BE REQUIRED IN THE GST SCENARIO.

  • 150 GST COMMISSIONERATES
  • 45 AUDIT COMMISSIONERATES
  • 20 ANTI EVASION COMMISSIONERATES
  • TOTAL 215 COMMISSIONERATES
  • ganesh. b

    i work in central govt at vadodara.  I had availed LTC (HT ) for the year 2010-11 to chennai for self and family. Actually my son studies engineering at chennai. I had availed LTC for myself, wife and daughter from vadodara to chennai and back. For my son i had availed LTC from chennai ( where he studies)  to vadodara and  then back to chennai. I submitted  the LTC claim bill. However, the LTC claim of  my son has been sanctioned, by my office , only for one side and rejected  for his return trip. I  would hence require clarification if my son can get LTC for both sides or  otherwise.

  • Devesh Rastogi

    Does the GOI think that the CEx Officers are fools to accept this cadre review, where 2004 examiner becomes AC and 1990 Inspector is still his Inspector? What about natural justice??? 

  • balaji s

    Dear Shri. Karunakaran, Nice Article. You have given the gist of boring 160 and odd pages of restructuring proposals. It it pretty clear that the proposals are prepared by IRS for IRS and also for Customs Examiners and Appraisers (for obvious reasons).

  • admin

    LTC rules does not provide such relaxations

  • S.Elango

    I want to avail LTC facility for the extended block year. To my agony I found that there is no flight ticket available in AIR India on the dates in which I had planed to commence my journey. Will I be eligible to travel by private airlines , in that case. Pl clarify.

    Reply