2018 (9) TMI 485

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....tary concern of Mr. Prabha Dass Nathani was running its business from at B-70, Okhla Industrial Area, Phase-II, New Delhi. It was using the brand name BESTON. It also applied for the registration of the brand name BESTON. The Trade Mark Registry issued a certificate of registration of the brand name in February 2007 in the name of Prabha Dass Nathani trading as BDP radio Corporation, B-70, Okla Industrial Area, Phase II, New Delhi. 3. In the meanwhile Mr. Prabha Dass Nathani formed a company by the name M/s. Beston Electrovision Pvt. Ltd. with himself and his son Mr. Manish Nathani as the Directors. This Company acquired and took over the running business of the firm M/s. BDP Radio Corporation running at B-70, Okhla Industrial Area, Phas....

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....e BESTON in the name of Beston Electrovision Pvt. Ltd. on 06.4.2011. 9. 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 notification no. 8/2003-CE 10. However, on the basis of the application made by the appellants for registration of trade mark in their name, the Registry on 13.03.2014 registered the brand name in the name of the appellants from 25.02.2005 onwards. The certificate refers to the earlier registration date and earlier certificate number whereby the trade mark was registered in the name of M/s. BDP Radio Corporation. 11. There is no gainsaying the fact that the appellants have the brand name....

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....me was being used, the investigation were closed as the appellants were not found contravening any provision of the central excise law. 14. As regards the valuation, the case of the appellants is as follows. a. There is no justification in equating the retail sale price of BESTON DVD player with the Phillip DVD player without providing any basis as to how an electronic product of a renowned brand name Phillips can be treated as equivalent in the market acceptability to a relatively unknown brand. Rule 4(ii) of the Central Excise (Determination of Retails Sale Price of Excisable Goods) Rules, 2008, provides for market enquiry of goods whose retail sale price is unascertainable or goods similar thereto. The rule does not justify creatin....