the Grade Pay 4200/- in the year 2005 in Loco Running Category, have earned two promotions/up-gradations in their service career up to Loco Pilot Goods. Hence, they could be and have been considered for 3rd financial upgradation to the same Grade Pay of Rs.4200/- in PB-2 in terms of Board's letter dtd. 13.12.2012 (Annexure R/1) and increase in pay by 3 percent as is applicable in normal promotions. As such, as per Estt Rule No. 174/2011 those ALPs who were promoted as LPG bypassing Shunter post should be treated as having earned two promotions and thus they are eligible for 3rd MACP. Accordingly Sri Rakesh Kumar Rathore and others those who have completed 10 years services as LPG awarded financial benefit under MACP scheme vide this office order No.DPB/960/2016 Dated 30.08.2016 (Annexure P/4), from the date of completion of 10 years services as LPG. Since the respondents have already availed two financial up-gradations in their career and the MACP Scheme, allows financial up-gradation only three times in the said career, i.e after first after 10 years, second after 20 years and third after 30 years of service, in case of no promotion, the respondents having been benefited twice, are not eligible for any further up-gradation. He submits that MACP Scheme provides financial benefits based on the Grade Pay Hierarchy rather than the Promotional Hierarchy. The Grade Pay Hierarchy applies uniformly to all employees, while the promotional hierarchy varies across departments. Granting financial up-gradation based on the promotional hierarchy would cause discrepancies among employees from different cadres. The petitioners strictly followed the provisions of the MACP Scheme and Railway Board guidelines while rejecting the respondents’ application. However, the learned Tribunal failed to appreciate that the petitioners acted strictly in accordance with law.