Yogendra,
Bottom line: you have to code this logic somewhere (the logic for determining what menus to show for different users/roles), but the best place for this logic is not in you JSPs. Following MVC model, this is considered model part and should live in session beans. Your JSP has no knowledge about the differences in menu display, it should simply display whatever menus are passed to it.
However, to make that work, you need to come up with a way to represent the menu object and passing a list of menu objects from
ejb to jsp. For example, a MenuItem transfer object can be created, which contains properties related to the menu, such as label, link, etc.
Hope this helps.
Tong