9911796707
TMI Blog2000 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vide various bills of entries. The en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 branches. He submits that the above pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 find that M/s. TISCO has themselves endorsed the said bill of entry to one of their own divisions. As such it cannot be strictly called a case of avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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