(1)[ "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, [Commissioner (Appeals)] [Substituted by Act 44 of 1980,Section 50 and Schedule V, for sub-Section (1)(w.e.f. 11.10.1982).] [or Appellate Tribunal; [Substituted by Act 44 of 1980, Section 50 and Schedule V, for sub-Section (1) (w.e.f. 11.10.1982). ](1-A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934);(1-B) "Appellate Tribunal" means the Customs, Excise and [Service Tax] [Appellate Tribunal constituted under section 129;] [Substituted by Act 44 of 1980, Section 50 and Schedule V, for sub-Section (1) (w.e.f. 11.10.1982). ]
