Hi Umesh,
Upon re-reading your initial post I misunderstood thinking you were looking for:
<FileHeader>
<S_No/>
<CODE/>
<STATUS/>
</FileHeader>
Now I realize you are looking for this structure:
<FileHeader>
<FileHeader>
<S_No/>
<CODE/>
<STATUS/>
</FileHeader>
</FileHeader>
I'm not sure how you would achieved that with FCC in the standard file adapter as the recordset name is layered two times in the payload. There really is no value addition in data meaning to have it layered twice like that so if it were possible I would be looking to remove that extra layer from the definition of the sender structure. I don't know what restraints you have with achieving your requirement so you may be stuck doing some sort of XSL transform or Java Mapping to get the second FileHeader layer into the payload.
Regards,
Ryan Crosby