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    <title>2005 (5) TMI 561 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the connection between the product and the company name on cement bags, emphasizing compliance with specified conditions. It ruled against invoking res judicata in tax matters to alter established connections, rejecting the applicant&#039;s request for waiver of pre-deposit. The Tribunal directed the applicant to deposit the required amount within a specified timeframe, failing which the appeals would be dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118085</link>
      <description>The Tribunal upheld the connection between the product and the company name on cement bags, emphasizing compliance with specified conditions. It ruled against invoking res judicata in tax matters to alter established connections, rejecting the applicant&#039;s request for waiver of pre-deposit. The Tribunal directed the applicant to deposit the required amount within a specified timeframe, failing which the appeals would be dismissed.</description>
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