Tata Nano Cx — NON DELIVERY BY VISTAR MOTORS GOA

I have been alloted Tata Nano CX by TATA's against full payment. My UIN- is[protected], Subsequently the company has sent me two SMS, one stating that the vehicle has been despatched and i should contact the dealer, but the dealer says that the vehicles of Oct-Dec09 period are being delivered to customers by the company now. The second SMS i recently received states that since the Excise Duty may go up in this years budget i should take delivery of the vehicle before 25th Feb2010 to avoid price increase. But till now as per dealer my vehicle has not been despatched by the company. Now the question is.....................WHO IS CHEATING THE CUSTOMERS[protected] THE DEALER OR THE TATA MOTORS ?????