2012 (8) TMI 208

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..... hat the appellant knowingly generated fine and also knowingly arranged its situation to attract Rule 6(3) of Cenvat Credit Rules, 2004 - Proportionality aspect not being dealt by Rule 6(3) of Cenvat Credit Rules, 2004 and that Rule being subject to certain conditions the appellant shall succeed in absence of a case made from that angle - appeal is allowed - CENTRAL EXCISE APPEAL NO. 494 OF 2011-S .....

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..... lity. The case has not been made out bringing the intention of the appellant to fall under Rule 6(3) of Cenvat Credit Rules, 2004. In absence of a case made out strictly in terms of Rule 6(3), the same ought to have been considered in proper perspective. There is nothing on record to suggest that outcome of manufacture is controllable to eliminate fine which obviously generate. Had Revenue brought .....

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