https://www.taxtmi.com/caselaws?id=205302 The appellant succeeded on the penalty aspect and partially on the interest aspect. The delay in filing the appeal was condoned, and the appellant was granted concessions on penalties due to the absence of mala fide intent. Interest was to be recovered on the unpaid balance of Rs. 27,407. The decision aimed at fairness towards small taxpayers and considered the utilization of Modvat credit against the demand in determining the waiver of penalties and interest recovery. en-us Fri, 10 Dec 2010 00:00:00 +0530 Thu, 18 Aug 2011 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205302 The appellant succeeded on the penalty aspect and partially on the interest aspect. The delay in filing the appeal was condoned, and the appellant was granted concessions on penalties due to the absence of mala fide intent. Interest was to be recovered on the unpaid balance of Rs. 27,407. The decision aimed at fairness towards small taxpayers and considered the utilization of Modvat credit against the demand in determining the waiver of penalties and interest recovery. Case-Laws Service Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205302