(1.) This judgment shall dispose of petition No. 296A/91 filed under Section 14 of the Arbitration Act, 1940 as well as I.A. No. 8510/93, objections relating thereto filed by the claimant-petitioner against the award given by Shri D.M. Spolia on 15th October, 1990.
(2.) Learned Counsel for the petitioner has just argued only one point before this Court relating to the claim of the petitioner about enhanced Excise Duty and submits that Section 64-A of the Sale of Goods Act, 1930 has not been applied in its proper perspective.
(3.) Relevant facts of the case are as under: