SHREE GANPATI SYNTHETICS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) SHREE Ganpati Synthetics, M/s. Narinder Paper Mills and M/s. Behal Spg. Mills have filed appeals along -with stay petitions praying for staying the operation and implementation of order passed by the Commissioner of Central Excise.

(2.) NONE appears for the appellants. We have perused the evidence on record, the adjudication order and the relevant sections of the Finance Act and Rules framed for the purpose of Service Tax. We note that the amount of duty has not so far been quantified, therefore, the stay petitions are dismissed as being premature.

(3.) THE facts of the cases are that Service Tax at the rate of 5% was introduced on Goods Transport Operator Services. SCNs were issued demanding Service Tax during the period 16 -11 -97 to 2 -6 -98. In the meantime the Hon'ble Supreme Court in the case of Laghu Udyog Bharti v. UOI held the relevant provisions as ultra vires. The proceedings pursuant to the SCNs were dropped. However, the Department again issued SCNs. The ld. Commissioner held that Service Tax at a rate of 5% was payable during the period 16 -11 -97 to 2 -6 -98 along with interest @ 24%. Being aggrieved by this order, the appellants have filed the captioned appeals before us.