https://www.taxtmi.com/caselaws?id=202560 The appeal was disposed of with the condonation of a one-day delay in filing, allowing the appeal without pre-deposit. The appellant was liable to pay interest on the outstanding balance of Rs. 27,407/- after utilizing Modvat credit. Penalties under Sections 76 & 78 were waived due to the lack of malafide intent and the appellant being a small taxpayer. The appeal was successful in the penalty aspect and partially in the interest aspect. en-us Fri, 10 Dec 2010 00:00:00 +0530 Thu, 22 Dec 2011 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202560 The appeal was disposed of with the condonation of a one-day delay in filing, allowing the appeal without pre-deposit. The appellant was liable to pay interest on the outstanding balance of Rs. 27,407/- after utilizing Modvat credit. Penalties under Sections 76 & 78 were waived due to the lack of malafide intent and the appellant being a small taxpayer. The appeal was successful in the penalty aspect and partially in the interest aspect. Case-Laws Service Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202560