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of <h1>Appeal Dismissed for Filing Delay, Revenue's Request Denied</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-VII Versus KOPRAN LTD.</h3> COMMISSIONER OF C. EX., MUMBAI-VII Versus KOPRAN LTD. - 2002 (142) E.L.T. 688 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai dismissed the appeal due to delay in filing. The Revenue's request for condonation of delay was rejected as no valid grounds were presented. The appeal was dismissed as time-barred.
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