JUDGMENT

BALAKRISHNA ERADI, J.:— We find no merit at all in this appeal which has been filed on the strength of a certificate granted by the High Court of Bombay by its order dated January 12, 1972 under Art. 133(1)(a) of the Constitution of India against the judgment of the High Court dated April 8,1971 dismissing the Special Civil Application No. 148 of 1967 filed by the appellant.

2. The appellant is the sole proprietor of the Navbharat Trading Company, carrying on business in cloth at Ichalkaranji in Kolhapur. The challenge raised by him in the Writ Petition filed in the High Court was against the appellate and revisional orders passed by the Collector of Central Excise, Bombay and the Government of India respectively holding that the appellant had been rightly assessed and called upon to pay excise duty amounting to Rs. 53,190/- in respect of cloth manufactured in some powerlooms and purported to have been purchased by him from the owners of those powerlooms. The Assistant Collector of Central Excise, as well as the Appellate and Revisional Authorities have concurrently found that yam had been supplied to the powerlooms by one Tejpal for and on behalf of the appellant, that the