LAWS(NCD)-2005-2-25

MARUTI UDYOG LTD Vs. JAI PRAKASH SHARMA

Decided On February 11, 2005
MARUTI UDYOG LTD Appellant
V/S
Jai Prakash Sharma Respondents

JUDGEMENT

(1.) HAVING been directed to pay an amount of Rs. 17,219/ - to the respondent by the District Forum vide impugned order dated 15.12.2000 towards the excise duty charged by the appellant for selling a Maruti vehicle which was registered as taxi, the appellant has directed this appeal on the ground that it was the prerogative of the Deputy Commissioner of Central Excise to refund the amount and the only service which was to be provided by the appellant was to forward the application of the respondent to the Central Excise Department and since the Excise Department rejected the application being barred by time, the appellant has no liability to make up the deficiency in refunding the amount paid towards excise duty.

(2.) ADMITTEDLY the respondent purchased a new Maruti Standard Car on 30.6.1999 manufactured by the appellant after paying the full price for the same for using it as taxi. The car was registered as taxi on 8.7.1999 and soon thereafter the respondent gave application to respondent No. 1 Shri Rajiv Gambhir, the dealer through whom the car was purchased but the respondent No. 1 kept sitting over the application and forwarded it to the appellant on 21.8.1999 i.e., after the expiry of three months period. According to the respondent it was the appellants duty and liability to ensure refund of excise duly to him as soon as the car was registered as taxi whereas the appellant has taken the plea that the application/request for refund of excise duty was to be forwarded to the Central Excise Department within 90 days of the clearance of the car from the manufacturer and in this case the application was forwarded after 90 days after the clearance of the car.

(3.) IN the result, we allow the appeal qua the appellant and set aside the directions to the appellant to pay the amount of Rs. 17,219/ -. Order qua the respondent No. 1 Shri Rajiv Gambhir is maintained.