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    <title>2011 (4) TMI 431 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the appellant to deposit Rs.15.5 lakhs within six months for further appeal consideration by the Commissioner (Appeals) due to the temporary nature of the brand name assignment, emphasizing compliance with the deposit requirement. The decision distinguished between temporary and permanent brand name assignments, requiring the appellant to establish a prima facie case for a full waiver of deposit. The case outcome focused on the financial constraints of the appellant and the need for adherence to the deposit directive, with pending review by the Commissioner (Appeals).</description>
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      <title>2011 (4) TMI 431 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=205804</link>
      <description>The Tribunal directed the appellant to deposit Rs.15.5 lakhs within six months for further appeal consideration by the Commissioner (Appeals) due to the temporary nature of the brand name assignment, emphasizing compliance with the deposit requirement. The decision distinguished between temporary and permanent brand name assignments, requiring the appellant to establish a prima facie case for a full waiver of deposit. The case outcome focused on the financial constraints of the appellant and the need for adherence to the deposit directive, with pending review by the Commissioner (Appeals).</description>
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