2001 (11) TMI 468 - AT - Customs

Summary

The appeal filed by M/s. Air Asiatic Limited against the air travel tax order was found not maintainable by the Appellate Tribunal CEGAT, Chennai. The Tribunal clarified that only the Central Government has the power to entertain Revision Petitions under Rule 13 IATT, not the Tribunal. The appeal was dismissed, and the company was advised to file a Revision Petition before the Central Government within six months from the date of the order passed by the Commissioner (Appeals).