CESTAT quashes Excise Duty on Ashok Leyland Ltd as Black Sand not a by-Product just a waste

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled in favor of Ashok Leyland Ltd., quashing the excise duty demand on black sand. The Tribunal determined that black sand is not a by-product but a waste material, hence not subject to excise duty. The judgment emphasized that the mere presence of two sets of invoices is insufficient to establish clandestine removal of goods. This decision highlights the importance of distinguishing between by-products and waste in tax assessments.