TMI Blog2005 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the manufacture of P P medicines and room air fresheners in the form of 'Aerosol spray'. They claim exemption of the Central excise duty based on their claim that their factory was set up in a Gram Panchayat area. Certain air fresheners cleared by them were having in addition to their brand names, were having the word like injection 'Traxol' (Ceftriaxone) and logo of Cachet Pharmaceuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the pleas made and on finding that the demands in this case are for the period 25-5-2000 to 9-8-2000 and the Show Cause Notice was issued only on 7-5-2004 i.e., beyond the normal period of one year and that the appellants were under a bona fide belief that they were selling the aerosol cans under their brand names, the names of view of the Board's circular dated 27-10-1994, they were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Trichy v. Grasim Industries [2005 (183) E.L.T. 123 (S.C.)]. Therefore, in this case, without going into the merits of the claim of the appellants, as regards the affixation being not a brand name but was for advertising purpose whether and the appellants were situated in a village, we would set aside this order and allow the appeal only on the ground of limitation, as we find that a very str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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