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    <description>The Tribunal acknowledged the mistake apparent on the face of Final Order No. 52/2012 and granted the appellant&#039;s application to recall the order for a fresh hearing. The Tribunal emphasized the need to address the issue raised by the Revenue on its merits, especially considering the overlooked ground in the final order. The decision aimed to ensure a correct and just outcome by allowing for a comprehensive examination of the matter involving the General Clauses Act and coordinating with related appeals and stay applications.</description>
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