P.D.Shenoy,J - (1.) THE dispute involved in this case falls in a narrow compass i.e. refund of excise duty to the consumer by the dealer as the consumer had registered a Maruti Van under taxi quota for which at the relevant time of purchase excise duty concession was available and the refund was to be obtained by the dealer from the manufacturer, who in turn was to secure the same from the Central Excise Department. Case of the Revision Petitioner
(2.) THE revision petitioner was the respondent before the District Forum. The complainant had purchased a Maruti Van under taxi quota, which was eligible for excise duty concession to the tune of Rs.7,000. As he did not get this money despite several rounds of correspondence, he filed a case before the District Forum for refund of the same along with interest at the rate of 24% p.a. and also compensation and cost. The District Forum accepted the complaint and ordered that: "the respondent shall keep on paying the interest amount at the rate of 12% per annum with a gap of after every six months till the matter in dispute is not decided by the 'CEGAT'." Aggrieved by the order of the District Forum M/s. Vipul Motors filed an appeal before the M.P. State Commission. The State Commission after hearing the parties directed that: "The appellants either to comply the order of the District Forum or to refund the amount of security deposited with its interest till the date of refund within a period of two months from the date of receipt of certified copy of this order.
(3.) DISSATISFIED by the order of the State Commission, M/s. Vipul Motors has filed this revision petition.;