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2000 (10) TMI 390 - AT - Central ExciseExtract: .......the order would be presumed to be valid unless the presumption was rebutted in competent legal proceedings by a party entitled to sue rsquo . rdquo 4. emsp Following the ratio of the Apex Court judgment cited supra, we hold that the present demand cannot be enforced against the appellants and hence set aside the impugned order and allow the appeal.
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