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2014 (5) TMI 827 - CESTAT MUMBAIDenial of benefit of Notification No. 93/2004 - Diversion of material - violation of the conditions of Notification No. 93/2004 - Held that:- It is a fact on record that in this case diversion of the material to their own unit took place in June, 2008 and the Notification was amended on 16-7-2008. The effect of the Notification is to be given prospectively and not retrospectively. Therefore, the demand on the basis of amended Notification is not sustainable against the appellant - Decided in favour of assessee.
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