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2018 (9) TMI 485 - AT - Central ExciseSSI Exemption - use of Brand name of others - The case of the Department is that prior to 06.04.2011 the appellants were using the brand name BESTON which belonged to another person and were therefore not entitled to avail N/N. 8/2003-CE - Held that:- The brand name belongs to Mr Prabha Dass Nathani, in whose name the brand was registered in the year 2005 and who happens to be the founder Director of the appellant company - Tribunal in the case of Anil Pumps Pvt. Ltd. vs. CCE [2004 (12) TMI 134 - CESTAT, NEW DELHI] have held that the benefit of SSI exemption is not deniable - SSI Exemption allowed. Valuation - rejection of transaction value - Held that:- The basis adopted by Revenue for rejecting the valuation adopted by the appellant and revaluating the goods at enhanced price based on the international brand is not tenable - Rejection of value not justified - Appeal allowed. Appeal allowed - decided in favor of appellant.
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