(1.) The appellants are respectively the manufacturers/OP3 and the dealers/OP1 and 2 in CC.163/2003 in the file of CDRF, Alappuzha. The appellants are under orders to pay a sum of Rs.68,091/- towards excise duty rebate and compensation of Rs.10,000/- and cost of Rs.1000/- with interest at 14% on Rs.68,091/-. It is the case of the complainant that he was entitled for excise duty rebate of Rs.68,091/- as the vehicle was registered as a taxi. He had submitted the certificate of registration as taxi and other required documents to the dealer on 12/8/2002. It is alleged that the 1st opposite party/dealer did not take the required steps in time.
(2.) The 1st opposite party/dealer had contended that the vehicle was purchased on 12/6/2002 and that the vehicle was registered after considerable delay. It is alleged that the complainant did not furnish the certificate of registration and other papers in time.
(3.) The 3rd opposite party/manufacturer has contended that the claim was rejected on the ground of belated submission of documents. It is alleged that the vehicle should be registered as a taxi within 3 months. It is the case that the excise duty rebate could not be entertained as the same was time barred.