The Revenue challenged the order of CESTAT which granted relief to the assessee by setting aside penalties and remanding the matter concerning alleged clubbing of clearances of two entities for denial of SSI exemption. The factual background involved allegations of financial flow-back, common management, and misuse of exemption notifications.
The Court examined the factual findings of the Tribunal and the evidence relied upon by the Revenue. It held that no substantial question of law arose for consideration and declined to interfere with the Tribunal’s order.