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Section 4

[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, 5 [Commissioner (Appeals)] or Appellate Tribunal;

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4 [(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, 5 [Commissioner (Appeals)] or Appellate Tribunal; (1A) “aircraft” has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and 6 [Service Tax] Appellate Tribunal constituted under section 129;]