12. So far as the first point is concerned, that is, regarding the applicable circular in case of the present respondents, considering the rival submissions, this Court is of the opinion that the SAIL issues separate circulars to govern employees in its various plants. The governing circular of one plant would not be applicable in case of employees of the other plant. Two circulars are in issue here, that is, one dated January 31, 2012 and the other dated December 14, 2010. The 2010 circular is for IISCO Steel Plant at Burnpur and the 2012 circular is for Durgapur Steel Plant. So far as this point and the point that the person/employee (now deceased) was employed in ISSCO is concerned, the said fact is not denied or disputed in this case. Accordingly there is no impediment to find that in case of the present respondents, who had been the legal heirs/successors of the said deceased employee, who had been working at ISSCO, the circular dated December 14, 2010 would be applicable. The ‘reasoned order’ dated January 20, 2023, submitted by the petitioners pursuant to this Court’s order, also clarifies the point in the manner as above. Therefore, it can well be found that the Tribunal in its judgment and order as impugned in this case, has dwelled upon the wrong perspective, that the respondent’s case would be covered by the circular of SAIL dated January 31, 2012, which as a matter of fact would only be applicable in case of employees at Durgapur Steel Plant. Hence, there would be no question of applicability of “Clause 9.2” of the said circular dated January 31, 2012 in case of the present respondents. The findings of the Tribunal in the impugned judgment to the above extent, having been found to be erroneous, are set aside. It is held by this Court, that the applicable circular in case of the present respondents, would be that of IISCO/Burnpur no. PL/OD/32/1632 dated December 14, 2010.