BHASIN MOTORS INDIA PVT LTD Vs. OM SINGH

JUDGEMENT

(1.) The impugned order dated 22.10.2001 is an ex parte order qua the appellant whereby the appellant as well as respondent No.2 have been directed to pay Rs.18,894 with 12% interest from 12.3.2000 and Rs.500 as cost of litigation.

(2.) Relevant facts, in brief, are that the respondent had purchased a Maruti Car in taxi quota from the appellant on 12.1.1999 and price paid included Rs.18,894 towards refundable excise duty as per law. After purchase of the taxi, respondent applied for refund which was not given to him. It is contended by the Counsel for the appellant that judgment is based on wrong facts. The contention of the appellant is that the vehicle was sold on 12.12.1999 whereas the Maruti Udyog Ltd. had delivered the vehicle to the appellant on 29.9.1999 and respondent No.1 was required to take the delivery within 90 days but he did not and, thus, the liability of the appellant ceased to exist. Further that even otherwise it was not its liability as the excise was received by Maruti Udyog Ltd. and it was Maruti Udyog Ltd. who was liable to refund the excise if, in case, the respondent had applied within 90 days.

(3.) The aforesaid reasons persuade us to allow the appeal qua the appellant and set aside the impugned order and send back the matter to the concerned District Forum for deciding it afresh qua the appellant after dealing with aforesaid contentions of the parties. The parties shall appear before the concerned District Forum for the aforesaid purpose on 13.4.2006.