CBIC has issued procedure to be followed in *department appeal* filed against interest and/or penalty only, related to Section 128A of the CGST Act. *Good Instruction. This instruction will clear many ambiguities.* _As per the instructions, it is decided that in cases where the tax amount has been fully paid by the taxpayer on demands made u/s 73 and the department is in appeal or under the process of filing an appeal only on account of wrong interest calculation and/or wrong imposition or non-imposition of penalty amount and the taxpayer fulfils other conditions of section 128A and the rules made thereunder, the proper officer may proceed towards withdrawing such appeal filed and in case where the order u/s 73 is under review stage only, accept the same._