https://www.taxtmi.com/caselaws?id=445668 CESTAT Bangalore dismissed the appeal involving short payment of duty on modems. The appellant artificially bifurcated the total modem value into hardware and software components to evade duty payment, invoicing software separately as PC software. Despite appellant's claim of bona fide belief based on PSI Data Systems case, the tribunal found the practice was intentionally adopted for evasion purposes. The appellant discontinued this practice after a short period and paid duty belatedly on 20.07.2004, but provided no contrary evidence to rebut the Commissioner's findings of deliberate duty evasion. en-us Wed, 15 Nov 2023 00:00:00 +0530 Fri, 17 Nov 2023 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445668 CESTAT Bangalore dismissed the appeal involving short payment of duty on modems. The appellant artificially bifurcated the total modem value into hardware and software components to evade duty payment, invoicing software separately as PC software. Despite appellant's claim of bona fide belief based on PSI Data Systems case, the tribunal found the practice was intentionally adopted for evasion purposes. The appellant discontinued this practice after a short period and paid duty belatedly on 20.07.2004, but provided no contrary evidence to rebut the Commissioner's findings of deliberate duty evasion. Case-Laws Central Excise Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445668