2000 (7) TMI 728

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....orty, Advocate, for the Respondent. [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 divisio....

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....sion of M/s. TISCO like any other division of big 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 differ....

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.... Tribunal in the case of Balmer Lawrie - 2000 (116) E.L.T. 364 (Tribunal-LB) = 2000 (36) RLT 666 (CEGAT) is not applicable to the facts of the instant case. Firstly because the said decision dealt with endorsement of invoices and secondly the endorsement being considered by the Larger Bench was in respect of one independent manufacturer to another independent manufacturer. In the instant case we f....