2000 (7) TMI 728

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....Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri R.K. Roy, ld. JDR, for the Revenue and Dr. Samir Chakraborty, ld. Advocate for the respondents. 2. It is admitted fact on record that M/s. TISCO Growth Shop, Jamshedpur is a division of M/s. TISCO Ltd. M/s TISCO Ltd. importe....

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....ig mfg. company. There are so many other divisions and each and every division does not have a separate legal entity. In fact the appeal was filed by M/s. TISCO. In the present appeal of the Revenue respondents have been shown as M/s. TISCO only. As such it was not a case of endorsement of bill of entry from one importer in favour of altogether different manufacturer. It is a case of endorsement o....