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Issues: Whether the Final Order dated 18-2-1999 was liable to be recalled under Rule 41 of the CEGAT (Procedure) Rules on the ground that the preliminary issue of limitation had not been decided though the merits had been adjudicated.
Analysis: The order dated 18-2-2001 recorded that the earlier Final Order had proceeded to decide the merits without first recording a finding on limitation, even though submissions on that issue had been noted. This omission was treated as an apparent error on the face of the record, and recall was considered necessary to avoid miscarriage of justice. The application was therefore allowed and the matter was directed to be reheard.
Conclusion: The Final Order dated 18-2-1999 was recalled and the appeal was posted for fresh hearing and disposal.