PANCHWATI MOTORS Vs. S K GARG

JUDGEMENT

(1.) Principles of law have been discussed in the case of Assistant Commissioner Central Excise v. Rajesh Bhatti and Others, Revision Peition No. 1 of 2000, which are applicable in the present case.

(2.) These two separate revision petitions against the same order of the State Commission. One petition is by the authorised dealer of Maruti Udyog Ltd. and other by the manufacturer itself. In this case District Forum dismissed the complaint holding that there was no deficiency in service on the part of either the dealer or the manufacturer of the vehicle which was later converted into an ambulance. State Commission on appeal filed by the complainant, however, reversed the order of the District Forum and directed refund of the excess duty of excise of Rs. 26,606/- to the complainant under the exemption notification along with interest @ 18% from the date of application by the complainant to the opposite parties for refund till payment. Complainant was also held entitled cost of Rs. 1,000/-. State Commission left it to the opposite parties to claim refund of duty of excise from the Assistant Commissioner of Central Excixe under Section 11-B of the Central Excise Act, 1944.

(3.) Under the relevant notification, when a vehicle after its purchase registered as ambulance, it is entitled to certain exemption from the duty of excise.