MARUTI UDYOG LIMITED Vs. RAJNEESH DAHUJA & ORS

JUDGEMENT

(1.) THIS revision petition is directed against the order dated 25.10.2002 passed by the State Consumer Disputes Redressal Commission, U.T., Chandigarh (hereafter referred to as the State Commission) passed in Appeal No. 262/2002 vide which appeal of the petitioner against the order dated 20.8.2002 passed by the District Consumer Disputes Redressal Forum, UT Chandigarh in Consumer Complaint No. 900/99 partly allowing the complaint and directing the present petitioner, as well as their authorised dealer M/s. Modern Automobiles, Industrial Area, Chandigarh, to jointly and severally pay to the respondent -complainant an amount of Rs. 49,524.57 with interest at the rate of 9% per annum has been dismissed in limine.

(2.) BRIEF facts relating to this revision are that the respondent -complainant purchased a Maruti Omni Ambulance Van from respondent No. 2 -authorised dealer of the petitioner. As per the prevailing policy of the Government of India, the complainant claimed the excise rebate on the purchase price of the van and submitted the requisite documents to the respondent No. 2 -the authorised dealer of the petitioner. These documents were required to be forwarded to the Central Excise Department of the Government of India through the manufacturer that is the petitioner in this case. While the complainant submitted that the respondent No. 2 - the authorised dealer of the petitioner had forwarded the documents to the petitioner, the petitioner denied having received the documents. After waiting for a long time, the respondent -complainant approached the District Forum who as already stated above held the petitioner and their authorised dealer -respondent No. 2 jointly and severally responsible for the non -refund of the entitled excise rebate. The petitioner, feeling aggrieved against this order which has been upheld by the State Commission has approached this Forum in its revisional jurisdiction.

(3.) LEARNED Counsel for the petitioner has assailed the orders passed by the Fora below primarily on the ground that both the Fora have failed to appreciate that as per Central Excise Notification No. 8/96 -Central Excise dated 23.7.1996, the rebate in the excise duty was applicable only if the Ambulance is purchased by a registered hospital, nursing home or sanatorium as notified by the Central Government in the official gazette. In this respect he has drawn our attention to Central Government notification extracted at page 13 of the paper book.