( 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:

3. 1. In response to tenders of the petitioner M/s. Ajudhia Distillery Ltd. Co. a formal agreement dated 10th December, 1984 was entered into for the wholesale supply of 50 degree U. P. Rum in the Union Territory of Delhi for the period starting from November 9, 1984 to 31st March ,1985. The supply rates per dozen of 750 ml. and 375 ml. bottles respectively included Excise Duty of 1. 20 and 0. 60 and Export Duty of Rs. 4. 80 and 2. 40.

3. 2. During the contract period Government of Uttar Pradesh from where the Rum was exported, enhanced the Export Duty on 50 degree Rum vide Notification No. 241-2/13-