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<h1>CESTAT Rules No Duty on Naturally Deteriorated Molasses</h1> <h3>U.P. State Sugar Corporation Versus CCE, Allahabad</h3> The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, stating that no duty can be imposed on molasses that deteriorated naturally while ... - The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case involving duty on deteriorated molasses stored in katcha pits. The Tribunal held that no duty can be demanded on molasses deteriorated due to natural causes, setting aside the demand confirmed by the revenue. The appeal was allowed based on previous decisions supporting this view.