2000 (7) TMI 190

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....eing 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. imported certain raw materials and paid duty on the same....

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....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 of bill of entry by the head of the family to one of its....