The CBI claims that as the National Convenor and Overall In-Charge of AAP, Arvind Kejriwal is responsible for this. The CBI in its supplementary charge sheet, stated that the investigation has revealed that Arvind Kejriwal was involved in the criminal conspiracy related to the formulation and implementation of Delhi's Excise Policy from the outset. 

 It is alleged that he had a pre-conceived plan to privatize the Excise Policy and sought monetary support for the Aam Aadmi Party (AAP) in March 2021, during the policy's formulation by the Group of Ministers (GoM) led by co-accused Manish Sisodia. 

This comes as the Supreme Court is set to hear pleas on Thursday filed by Delhi chief minister Arvind Kejriwal seeking bail against his arrest by the CBI in the now-scrapped excise policy case. Arvind Kejriwal is challenging the Delhi high court's decision that upheld his arrest in the corruption case related to the alleged scam.

Additionally, Kejriwal's close associate, Vijay Nair, who is in charge of Media and Communication for AAP, allegedly approached various stakeholders in the Delhi Excise Business, demanding illegal gratification in exchange for favourable adjustments to the Excise Policy.