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TMI Blog2018 (9) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... nic Fernandes, Counsel JUDGMENT: (per Hon'ble Sri Justice Sanjay Kumar) This appeal, under Section 35G of the Central Excise Act, 1944, by Punganur Municipality, Chittoor District, Andhra Pradesh, arises out of the common order dated 26.11.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in a batch of appeals filed by various Municipalities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the Tribunal set aside the penalties upholding the demand for service tax along with interest thereon. In effect, the appellant Municipality conceded that it had no grounds in so far as the demand for service tax along with interest thereon is concerned. However, before this Court, the appellant Municipality seeks to raise the following substantial questions of law: "a) Whether the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reon and also sought time to do so. In the event such a concession was not made before the Tribunal, the appellant Municipality ought to have gone before the Tribunal for rectification of the order. Having failed to do so, it is not open to the appellant Municipality to appeal against what appears to be a consent order on the face of it. Sri Dominic Fernandes, learned counsel for the Revenue, wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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