ORDER :

1. The Respondent-Assessee herein had loaned its factory to one M/s. Cross Land Research Laboratories Limited (hereinafter referred to as 'M/s. CRLL' for short) and during this period, it is the M/s. CRLL, who manufactured certain products. However, during investigation, it was noticed by the appellant-Revenue from Medical Pamphlet of Mobinak that the word "Crossland" is printed thereupon and also there is a picture of product "Mobinak Tab" manufactured by M/s. Guardian Health Care Pvt. Ltd. (hereinafter referred to as 'GHCPL' for short). Show Cause Notices were issued in which excise duty was demanded from the Respondent-Assessee. After the assessee submitted its reply, demand in respect of three Show Cause Notices were dropped.

2. However, in respect of fourth Show Cause-cum-Demand Notice dated 04.05.1994, the Assessing Authority had passed orders confirming the demand. This happened before the dropping of the Show Cause-cum-Demand Notices in respect of other three notices. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has set aside the demand both on merits as well as on limitation.

3. We have gone through the matter and it is