2010 (12) TMI 122

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..... nbsp;           Since the dispute is in narrow compass both sides agrees for disposal of the appeal itself dispensing with pre-deposit. ST/COD/420/10-SM 2. Learned Counsel submits that there was only one day delay in filing the appeal and that too neither deliberate nor malafide. Therefore, he prays for condonation of delay.  There is no obj .....

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..... odified holding that interest is to be recovered on unpaid balance of Rs. 27,407/-. 4. So far as the penalties are concerned, the record nowhere indicates any malafide of the appellant. The appellant was entitled to Cenvat credit as has been granted by the learned Commissioner (Appeals), against which there is no appeal by the Revenue.  This clearly demonstrates that small tax payer should n .....

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