Almost always wrong. I've seen it right on exactly one question in 10 years. (On a GMATPrep test one of my students took last year.) I emailed it to my fellow teachers b/c it was so unusual - and everyone replied that it was the first time they'd ever seen it used in the correct answer.

This is not a great question, by the way.

The word "being" is, of course, a real word and can be used correctly in many contexts in the English language. So, in that sense, it isn't unusual. But it is very easy to use incorrectly and, for some reason, the test writers like to use this one incorrectly MUCH MUCH more than they like to use it correctly.

Not positive why, but I think the test writers find it easy to write "sounds fine but is actually grammatically bad" sentences using 'being.' And I honestly think that the reason they threw a correct "being" example onto the GMATPrep tests is that they know all of the test prep companies say "being is always wrong." So they're trying to make us look bad.