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2004 (6) TMI 113 - CESTAT, BANGALOREExtract: .......w of the Apex Court judgment and the Tribunal judgment upholding the assessee s contention to use the brand name/trade name by virtue of deed of assignment, therefore, the order passed by the Commissioner (Appeals) is just and proper and in the light of the ratio of the Apex Court judgment, there is no merit in the appeal and the same is dismissed.
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