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of <h1>Supreme Court of India Dismisses Civil Appeals Due to Low Tax Effect; Pending Applications Also Disposed.</h1> <h3>Commissioner Of Central Excise Jaipur II Versus M/s Focus Energy Ltd. & Ors.</h3> The SC of India dismissed the Civil Appeals on account of a low tax effect. All pending applications related to the case were also disposed of. - ... Maintainability of appeal - monetary limit involved - Imposition of oil cess and National Calamity Contingent Duty (NCCD), education cess(EC), secondary and higher secondary education cess(SHE) - “Condensate” which emerges out during the processing of natural gas in their gas plant - HELD THAT:- The Civil Appeals are dismissed on the ground of low tax effect. The Supreme Court of India dismissed the Civil Appeals due to low tax effect. Pending applications were disposed of. (2019 (11) TMI 1808 - Supreme Court)
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