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2018 (5) TMI 384 - AT - Central ExciseCondonation of delay in filing ROA Application - Held that: - the reason stated for delay is very reasonable, accordingly we condone the delay in filing the ROA application. Hence, the COD application is allowed. Restoration of appeal - Held that: - the order was submission only on the argument of the learned AR, however the grounds of appeal made by the appellant was not touched upon. Therefore the order does not appear to be speaking order - the order passed by this Tribunal without considering the grounds of appeal is required to be recalled - appeal restored.
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