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of <h1>Appellate Tribunal upholds pre-deposit requirements for transport operators in service tax appeals</h1> <h3>SHREE SYNTHETICS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> SHREE SYNTHETICS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL - 2002 (141) E.L.T. 542 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi heard two stay applications seeking waiver of pre-deposit of service tax amounts. The Commissioner's order was upheld as the transport operators were deemed assesses under the amended law. The Commissioner has the power to review and file appeals. The appellants were directed to make pre-deposits of Rs. 50,000 and Rs. 1 lakh in their respective appeals by 5-4-2002 to stay recovery. Non-compliance would result in dismissal of their appeals under Section 35F of the Act. Compliance and further orders were scheduled for 10-4-2002.
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