MARUTI UDYOG LTD Vs. SHANTI SHARMA

JUDGEMENT

(1.) Smt. Shanti Sharma purchased one Maruti Van Omni Taxi on 26.6.1992 and it was delivered to her on 13.7.1992 by the agents of Maruti Udyog having their Head Office at Chandigarh. Since it was to be used as a taxi, she was entitled to the refund of the Central Excise. The aforesaid refund was not made and it compelled her to institute the complaint. The District Forum, UT Chandigarh ordered on 11.3.1997 that the amount of Central Excise shall be refunded by the Maruti Udyog which retained it unlawfully. It also observed that a criminal case should also be registered against the Maruti Udyog for embezzlement of the Central Excise. Aggrieved against it, the present appeal has been preferred.

(2.) After perusal of the complaint, reply and other documents, we find that a total price of Rs.1,28,294/- was paid by Smt. Shanti Sharma and the refundable sum of Central Excise has specifically been mentioned as Rs.20,540/- in the invoice Annexure Rl. This sum did not remain with the Maruti Udyog. As pointed out by Mr. Pramod Kumar, their learned Counsel, this sum stood remitted to the Central Excise the moment the vehicle was rolled out of the factory. Thus, it is not a case where there was even temporary embezzlement by Maruti Udyog, the present appellant.

(3.) The statutory requirement that the vehicle was actually registered as a taxi, was fulfilled by the complainant and delay of as many as 16 customers including that of the complainant was condoned by means of letter dated 20.7.1993 Annexure 'c'. Thus, the complainant in such circumstances, was entitled to the refund, say at the most by the end of August, 1994. In these circumstances, it is the Central Excise department which has been deficient in not refunding the amount in question to Smt. Shanti Sharma. The Assistant Collector, Central Excise, Urban Estate, Gurgaon, was specifically impleaded as a respondent here and served as well, but it did not appear to oppose the appeal or to assist us. In these circumstances, we order that the sum of Rs.20,540/- shall be refunded by the Central Excise department, Government of India, to the complainant together with interest @ 12% p. a. w. e. f.1.9.1994 till realisation. It shall be for the Controlling Authority of the Central Excise to take appropriate steps against the officials who were responsible for the delay in disbursing the amount in question to the complainant. The appeal stands disposed of.