JUDGMENT Sanjay Yadav, J. - This petition under Article 227 of the Constitution, is directed against order dated 11.10.2018 passed by Central Administrative Tribunal, Jabalpur Bench, Jabalpur in Original Application No.200/00367/2017 whereby, challenge to order dated 14.12.2015 passed by Joint General Manager, Ordnance Factory Khamaria, withdrawing the benefit of 3rd upgradation in the Grade Pay of Rs.5400/- under the Modified Assured Career Progression Scheme (MACPS), has been negatived. 2 . The issue which arises for consideration in this petition is as to 'whether the non-functional upgradation can be treated as promotion or financial upgradation for the purpose of MACPS'. 3 . In a decision rendered separately in Misc. Petition No.6500/2019 ( Union Of India and others versus B.R.K. Lyer ) and connected petitions, the issue has been answered in favour of the employees, wherein it is held: '25. Any scheme or the policy, in relation to service, providing progression has an element of upgradation, which barring few exceptions, is distinct from promotion. While promotion involves advancement in rank, grade or both and is always a step towards advancement to higher position, grade or honour, upgradation does not involve promotion to a higher position and the pedestal of the employee remains the same and the employee is merely conferred some financial benefits by granting a higher pay scale, to overcome stagnation. (Please see : Bharat Sanchar Nigam Limited vs R. Santhakumari Velusamy (2011) 9 SCC 510 : Paragraph 13(i). 26. The MACPS is one such scheme brought in vogue in furtherance to recommendations of Sixth Central Pay Commission (referred as Commission) as per Para 6.1.15 of its report. Though the Commission recommended the availability of financial upgradation in the next higher grade pay whenever an employee completes 12 years continuous service in the same grade. And that, not more than two financial upgradation shall be given in the entire career. The Central Government accepted the recommendations with further modification whereby instead of two, it granted three financial upgradation under MACPS at intervals of 10, 20 and 30 years of continuous regular service. 27. That, prior to introduction of MACPS, the benefits of first and second financial upgradation under the ACP Scheme of August, 1999 which was granted in promotional hierarchy w.e.f. 09.08.1999 whereby, the eligible officers were allowed the benefits of ACPS w.e.f. 09.08.1999 or on completion of 12 and 24 years of regular service. 27. That, prior to introduction of MACPS, the benefits of first and second financial upgradation under the ACP Scheme of August, 1999 which was granted in promotional hierarchy w.e.f. 09.08.1999 whereby, the eligible officers were allowed the benefits of ACPS w.e.f. 09.08.1999 or on completion of 12 and 24 years of regular service. The benefits under said scheme was allowed till 31.08.2008. As noted supra, the MACP as per 6th CPC recommendation with three financial upgradations was made effective from 01.09.2008 or on completion of 10, 20 and 30 years of continuous regular service. 28. The upgradation under MACPS is granted in the immediate next higher grade pay in the hierarchy of recommended revised pay bands and grade pay as prescribed in the CCS (Revised Pay) Rules, 2008. Thus, only when an officer gets promotion in the normal course during the relevant period is taken into account while determining his eligibility for grant of MACPS at stage one, two and three. The ACPS does not complete the effect of grant of non-functional grade in PB 2 with grade pay of Rs.5400 during the period between 01.01.2006 to 31.08.2008. .... 31. The question is, can a replacement scale in PB 3 i.e. Rs.15600-39100 in the Sixth CPC which is in lieu of the earlier scale of Rs.8000-12500 be termed as financial upgradation for MACPS ? In our considered opinion, in view of above analysis, the answer has to be in negative. Merely because of the implementation of Sixth CPCs recommendation Grade Pay of Rs.5400/- is in two pay bands viz. PB 2 and PB 3, the Grade Pay of Rs.5400 in PB 2 and Rs.5400 in PB 3 is erroneously treated as separate grade pays for the purpose of grant of upgradations under MACPS. Evidently, the applicants got one promotion and 2nd ACP under ACP 1999 regime prior to implementation of MACPS w.e.f. 01.09.2008, are thus held entitled for third MACPS on completion of 30 years of service." 4 . When the impugned order is adjudged on the anvil of above analysis, the same cannot be given the stamp of approval. Consequently, the order dated 11.10.2018 passed by Central Administrative Tribunal, Jabalpur Bench, Jabalpur in Original Application No.200/00367/2017 is set aside. The order dated 14.12.2015 passed by Joint General Manager, Ordnance Factory Khamaria is also set aside. 5 . When the impugned order is adjudged on the anvil of above analysis, the same cannot be given the stamp of approval. Consequently, the order dated 11.10.2018 passed by Central Administrative Tribunal, Jabalpur Bench, Jabalpur in Original Application No.200/00367/2017 is set aside. The order dated 14.12.2015 passed by Joint General Manager, Ordnance Factory Khamaria is also set aside. 5 . In the result, the petition is allowed to the extent above and in the terms of the order passed in Misc. Petition No.6500/2019 (supra) which shall mutatis mutandis apply in this present case. No costs.