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of <h1>Revenue appeal against duty on Barley Malt Roots dismissed based on High Court exemption for by-products.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I Versus SHAKTI MALT PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I Versus SHAKTI MALT PVT. LTD. - 2014 (300) E.L.T. 467 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI heard an appeal by the revenue against the order passed by the Commissioner (Appeals) regarding the duty on Barley Malt Roots. The revenue's appeal was rejected as the Commissioner (Appeals) correctly applied a Bombay High Court decision stating no liability for payment on exempted by-products.
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