M. THANIKACHALAM J. - (1.) The unsuccessful complainant is the appellant.
(2.) The complainant had purchased a Car from the second opposite party manufactured by the first opposite party for a sum of Rs.4,79,843/-, which was later registered as Taxi. Because of the fact that the vehicle was registered and used as taxi so as Contessa Classic Tourist Taxi, the complainant is entitled to a refund of Central Excise, a sum of Rs.30,000/- which is liable to be refunded by the Central Excise Authorities, through the manufacturer namely the first opposite party. The complainant, applied for the central excise concession, through the second opposite party, who forwarded the same to the first opposite party, submitting all the necessary documents, required. Despite repeated demands and enquiry, there was no proper response. After lapse of 2 years and 8 months, they have informed, as if the complainant is not entitled to get the refund of Rs.30,000/- since the car was not registered within 90 days from the date of clearance of the vehicle, from the factory of the first opposite party which is incorrect. Even after the issue of notice, the opposite parties failed in their duty, to refund the excise duty, having approached concerned authorities, which would be construed as deficiency in service. Thus, a claim has been lodged for a sum of Rs.30,000/- in addition to other claims before the District Forum.
(3.) The first opposite party opposed the application mainly on the following grounds:- The complainant is not a consumer and therefore the case filed before the District Forum is not maintainable, for want of jurisdiction. The complaint is not maintainable for non-joinder of necessary party namely Central Excise Authority, Government of India. The complaint is barred by limitation. There is no privity of contract between the complainant and this opposite party, and this being the position, no question of this opposite party, refunding Rs.30,000/- does arise for consideration. The complainant has not applied for the excise concession within the time. The other allegations are denied as false, thereby, praying for the dismissal of the complaint.;