HINDUSTAN COPPER LTD. Vs. UNITED FORGING

JUDGEMENT

(1.) THIS is an appeal under Section 39(1)(vi) of The Arbitration Act, 1940 against the order dated 19-1-1998 by First Additional District Judge, Balaghat in Civil Misc. Case No. 7/91, by which the Court has made the award rule of the Court in following manner :

(2.) THIS order has been assailed by the appellant on the following grounds :-

(3.) THE respondent supported the award and the order passed by the Additional District Judge and submitted that as per the conditions of purchase order no excise duty was payable, but subsequently when the Excise Department disputed this position, the respondent had drawn the attention of appellant in respect of excise duty payable on the goods. At the time of NIT, or offer or the purchase order no such excise duty was payable and subsequently, when the Excise Department raised this issue the respondent immediately informed to the appellant in respect of liability of payment of excise duty. Under section 64A of Sales of Goods Act, the excise duty and sales tax as was made applicable under the statutory provision, the appellant was liable for payment of aforesaid duty and tax. The Arbitrator has considered this aspect and found the claim of respondent justified and has rightly awarded the aforesaid amount in favour of respondents. The appellant has not raised these contentions before the Additional District Judge and for the first time these contentions cannot be entertained in this appeal, which were not raised or pressed before the Additional District Judge.