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2001 (11) TMI 468 - CEGAT, CHENNAIExtract: .......nds 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 appeal are dismissed.
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