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of <h1>Appeal Dismissed for Failure to Appear & Late Filing</h1> <h3>SHIVAM RE-ROLLING MILLS P. LTD. Versus COMMISSIONER OF C. EX., RAJKOT</h3> SHIVAM RE-ROLLING MILLS P. LTD. Versus COMMISSIONER OF C. EX., RAJKOT - 2002 (148) E.L.T. 320 (Tri. - Mumbai) The applicant did not appear for the appeal. The delay in filing the appeal was not justified. The appeal was dismissed due to being filed after the time limit.
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