2005 (10) TMI 121

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....[Order per : S.S. Sekhon, Member (T)] - The appellants are engaged 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 inj....

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.... on the excisable goods. 2. After hearing both sides and considering 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 o....