BAJRANG GOPILAL GAJABI vs M.N. BALKUNDRI & ORS.

The Supreme Court upheld the decision of the Bombay High Court, confirming that the appellant, as the sole proprietor of Navbharat Trading Company, was liable to pay excise duty under the Central Excise Act for cloth manufactured from yarn he owned. The Court found that the appellant was the manufacturer of the cloth, as evidenced by his books of accounts, which showed that he supplied yarn to powerloom owners who merely charged for labor. The appeal was dismissed, affirming the High Court's findings on the facts of the case.