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<h1>Revenue's Appeal Dismissed: Duty Remission for Destroyed Molasses Upheld</h1> <h3>COMMR. OF C. EX., PATNA Versus COWNPORE SUGAR WORKS LTD.</h3> COMMR. OF C. EX., PATNA Versus COWNPORE SUGAR WORKS LTD. - 2001 (137) E.L.T. 577 (Tri. - Kolkata) The appeal filed by the Revenue against the order of Commissioner (Appeals), Guwahati, regarding remission of duty on molasses was rejected by Appellate Tribunal CEGAT, Kolkata. The Tribunal found that the molasses were destroyed by natural causes and upheld the remission of duty. The appeal of the Revenue was rejected.