<h1>Waiver of interest and penalty under section 128A permits administrative approval where ITC denial solely for eligibility defect is remedied.</h1> Administrative order template under section 128A approves waiver of interest or penalty, requiring applicant identification, reference to the originating application, verification of supporting documents, and a detailed tabulation of demand components (tax, interest, penalty, fees, cess) including amounts already paid, amounts linked to ITC denial solely due to contravention of section 16(4) that has become eligible, and amounts waived or remaining payable; includes officer signature block and warning about voiding approval for incorrect declarations.