Whether excise duty shall be leived

I had a Client Who Manufacture a Ready made garment for his customer.he self procure the rawmaterial for thr manufacturing of such readymade garment.such ready made garment doesnot bear the name of the brandowner.such work is carried out on sale basis not on job work basis.For Example Received an order for manufacture of 200pieces of T-shirt.

Recently Excise Officer has visited his office and said that he is liable to pay Excise Duty which he was not paying.

Whether the manufacturer of said goods is liable to pay excise Duty on such manufacture of  T-shirt?

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