IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3482 OF 2020 (D. NO. 14989/2020) COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX Appellant(s) VERSUS M/S FOCUS ENERGY LIMITED Respondent(s) ORDER Heard learned Counsel appearing for parties. Delay condoned. Civil Appeal is dismissed on ground of low tax effect. However, question of law is left open. Pending application stands disposed of. ... J. (ROHINTON FALI NARIMAN) . J. (NAVIN SINHA).. J. (K.M. JOSEPH) New Delhi; October 15, 2020. Signature Not Verified Digitally signed by R Natarajan Date: 2020.10.16 16:16:30 IST Reason: ITEM NO.7 Court 3 (Video Conferencing) SECTION XVII-A S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS CIVIL APPEAL Diary No(s). 14989/2020 (Arising out of impugned final judgment and order dated 19-06-2019 in EA No. 53464/2018 passed by Custom Excise Service Tax Appellate Tribunal) COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX Appellant(s) VERSUS M/S FOCUS ENERGY LIMITED Respondent(s) ( IA No.72372/2020-CONDONATION OF DELAY IN FILING and IA No.72373/2020-EX-PARTE STAY ) Date : 15-10-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. Sanjay Jain, ASG Ms. Vishakha, Adv. Mr. Abhishek Atrey, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Ms. Vibha D. Makhija, Sr. Adv. Mr. Rupesh Kumar, AOR Mr. Rajeev Sharma Adv. Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Alekshendra Sharma, Adv. UPON hearing counsel Court made following ORDER Delay condoned. Civil Appeal is dismissed on ground of low tax effect in terms of signed order. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS BRANCH OFFICER (Signed order is placed on file) Commissioner of Central Excise and Central Goods and Service Tax v. Focus Energy Limited