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      <link>https://www.taxtmi.com/caselaws?id=51085</link>
      <description>An earlier final order was recalled under Rule 41 because the appeal had been decided on merits without first recording a finding on the preliminary issue of limitation, despite submissions on that point having been noted. The omission was treated as an apparent error on the face of the record, and recall was considered necessary to prevent miscarriage of justice. The application for recall was allowed, and the matter was directed to be reheard and disposed of afresh.</description>
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