2001 (11) TMI 468

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..... r : S.L. Peeran, Member (J)]. This appeal has been filed by M/s. Air Asiatic Limited against the Order-in-Original No. 1/IATT/DLII/98, dt. 12-1-1998 confirming the air travel tax of Rs. 57,58,797/- in terms of Rule 5(2) of the IATT Rules as amended including interest under Section 42(A)(1) has adjudicated by the Assistant Commissioner of Customs (IATT), New Delhi besides penalty Rs. 18 lakhs .....

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..... all appeals disposed of by Commissioner (Appeals) on which normally appeal is filed before CEGAT. Further the party ought to have examined the relevant rules under IATT and should have filed the Revision Petition within time before Central Government. He submits that the appeal is not maintainable and it should be dismissed as the Tribunal has no power to entertain the appeal. 3. On a careful co .....

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..... f delay before the Revisionary Authority making out sufficient grounds to seek condonation of delay. However, this appeal is not maintainable as there is no provision under Inland Air Travel Tax Rules, 1989 to entertain the appeal against the order passed by the Commissioner of Customs (Appeals), the proper authority is stated the Central Government review the matter. The stay application and appe .....

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