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    <title>2018 (5) TMI 384 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the condonation of delay in filing the ROA application and restored the appeal for regular hearing, emphasizing the need to consider the grounds of appeal filed by the appellant. The order passed without considering the appellant&#039;s submissions was recalled, following the principles laid down by the Hon&#039;ble Supreme Court. The judgment highlighted the importance of due process and proper consideration of the grounds of appeal in legal proceedings.</description>
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      <description>The Tribunal granted the condonation of delay in filing the ROA application and restored the appeal for regular hearing, emphasizing the need to consider the grounds of appeal filed by the appellant. The order passed without considering the appellant&#039;s submissions was recalled, following the principles laid down by the Hon&#039;ble Supreme Court. The judgment highlighted the importance of due process and proper consideration of the grounds of appeal in legal proceedings.</description>
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