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2018 (9) TMI 84 - CESTAT NEW DELHISSI Exemption - use of Brand Name - Held that:- The brand name ‘BESTON-S’ is registered in the name of Mr. Balram Nathani, the main Director and shareholder in the appellant company along with other family members - the denial of SSI exemption on the ground of use of brand name of another person is unjustified and untenable - SSI exemption cannot be denied. Valuation - MRP based Valuation - Section of 4A of CEA - Held that:- The adoption of MRP from the website of ‘BESTON-S’ brand is nowhere justified in the light of the market enquiry conducted by the Department which supports the quotations submitted by the Appellant of the comparable brand - the variation made on account of valuation is also untenable. Appeal allowed - decided in favor of appellant.
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