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of <h1>Supreme Court Dismisses Appeal Due to Low Tax Impact, Legal Question Left Open</h1> <h3>COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX Versus M/s FOCUS ENERGY LIMITED</h3> COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX Versus M/s FOCUS ENERGY LIMITED - TMI The Supreme Court dismissed the Civil Appeal due to low tax effect, but left the question of law open. Pending application was disposed of.
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