https://www.taxtmi.com/caselaws?id=366348 The Tribunal allowed the appeal filed by the appellants, setting aside the impugned order. The SSI benefit was granted as the brand name "BESTON-S" was registered in favor of Mr. Balram Nathani, thus meeting the exemption criteria. Additionally, the Tribunal deemed the valuation adopted by the Revenue as unjustified and incorrect, setting it aside in favor of the appellant's provided valuation evidence. The question of the extended period of limitation was left open for further consideration. en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366348 The Tribunal allowed the appeal filed by the appellants, setting aside the impugned order. The SSI benefit was granted as the brand name "BESTON-S" was registered in favor of Mr. Balram Nathani, thus meeting the exemption criteria. Additionally, the Tribunal deemed the valuation adopted by the Revenue as unjustified and incorrect, setting it aside in favor of the appellant's provided valuation evidence. The question of the extended period of limitation was left open for further consideration. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366348