Pre-deposit requirement adjusted to include prior pre-deposit, not additional; applies to service tax appeals by directive. The prior Tribunal circular is rescinded following a judicial order that requires the pre-deposit for a second appeal to include amounts already paid as pre-deposit for the first appeal, so that the second-appeal deposit is not cumulative over the earlier pre-deposit. The court also held that the statutory pre-deposit mechanism applies to service tax appeals, and parties and officers are directed to comply with the deposit mechanism and the rescission of the earlier circular.