BHAG SINGH Vs. MODERN AUTOMOBILES

JUDGEMENT

(1.) This case is squarely covered by the order dated 7.2.1997 of this Commission in 1st Appeal Nos.60 and 125 of 1996, whereby the Central Excise Department was directed to refund the amount of 5% rebate alongwith 18% interest thereon with effect from 30.12.1990, which had been charged from the complainant by way of excise duty for using the vehicle as a taxi.

(2.) Complainant Bhag Singh approached the learned District Consumer Forum, Ambala, with the grievance that he had purchased one Maruti Omni Taxi from M/s. Modern Automobiles, Ambala City, who are the dealers of Maruti Udyog, Gurgaon, for Rs.1,11,926/- on 26.6.1990 for plying it as a taxi, out of the taxi quota. Since the Commissioner of Central Excise had granted a rebate of 5% of excise duty for plying a taxi, which fact was evidenced from the documentary evidence produced by the complainant, he was entitled to the refund of the aforesaid amount.

(3.) In their reply, the opposite party, however, pleaded that the necessary documents had been submitted to the Central Excise Authorities on 31.12.1990 and it was for them to allow the rebate. However, as the same had not been so allowed by the Central Excise Department, the opposite party was not liable to pay the same. In view of this position, the learned District Consumer Forum dismissed the complaint.