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2011 (4) TMI 431 - CESTAT, MUMBAISSI Exemption - Notification 8/2003 dated 1.3.2003 - transfer of brand from one person to another - whether the assignment made according to the MOU between the two parties amounts to transfer of the brand name from Sri Ram Kishan to the appellant or not - Held that: - in the case of the appellant, the MOU is valid for five years and after five years both the parties are at liberty to change which means ownership remains with Sri Ram Kishan and after five years reverts to him if MOU is not renewed - But prima facie temporary assignment as in this case is not covered by the decision of Supreme Court cited by the appellant - appellant to deposit the amount within six months and report compliance to Commissioner(A)
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