TATA ENGINEERING LOCOMOTIVE CO LTD Vs. JOHN JACOB

JUDGEMENT

(1.) THE only question involved in this Revision Petition is - In a case where Excise Duty payable under the Excise Act, is not paid by the manufacturer or the dealer, are they entitled to recover it from the customer/consumer?

(2.) OBVIOUS answer is that they cannot demand such Excise Duty on the assumption that on the date when the vehicle was handed-over to the complainant, there was increase in the Excise Duty.

(3.) UNDISPUTEDLY , in this case, the complainant booked a Tata Sumo Car through its dealer, Respondent No.1, namely, Shakti Automoblies, Kochi, by making an advance payment of Rs.25,000/- on 14.2.1996. The agreed price of the vehicle at the time of booking was Rs.3,30,061/-. On 14.5.1996, the dealer issued a letter informing the complainant that the booking was matured for delivery of the vehicle and demanded payment of entire balance consideration of Rs.3,05,061/- within a period of 30 days from the date of that letter. The complainant promptly paid the said amount on 12.6.1996 to the dealer. Subsequently, the Opposite Party informed that the vehicle was ready for delivery and the delivery was effected on 30.9.1996. However, a further amount of Rs.38,344/- was collected from the complainant on the ground that there was hike in the Excise Duty. The complainant protested. However, as he was in need of the vehicle, he paid the said amount under protest. Thereafter, he gave a notice through a lawyer. As no reply was received, he filed a complaint, being OP No. 63/1997 before the District Forum, Kottayam. The complaint was dismissed by District Forum by order dated 12.6.1997.