Company Misuses CTU/DTC Brand Names, Excluded from SSI Exemption Calculations Under Central Excise Rules.

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....SSI exemption - Valuation - the appellant has put mark of M/s Director Transport, UT, Chandigarh and M/s Chief General Manager, DTC, New Delhi i.e. CTU/DTC, therefore, its brand name of another person which is not includable in the clearance for computing total clearance. - AT....