https://www.taxtmi.com/caselaws?id=118043 Liability under section 4A for notified sanitaryware depended on whether the goods were sold to the ultimate consumer in packaged form, not merely on the manner of packing in grass or haystack. The record showed a factual controversy on that decisive question, and the authority below had focused on packing rather than consumer sale in packaged form. Because the issue was debatable, partial waiver of pre-deposit was warranted and interim stay was granted on terms. The amount already recovered by encashment of the bank guarantee was treated as the pre-deposit for hearing of the appeal. en-us Thu, 27 Apr 2006 00:00:00 +0530 Thu, 28 Jun 2012 11:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118043 Liability under section 4A for notified sanitaryware depended on whether the goods were sold to the ultimate consumer in packaged form, not merely on the manner of packing in grass or haystack. The record showed a factual controversy on that decisive question, and the authority below had focused on packing rather than consumer sale in packaged form. Because the issue was debatable, partial waiver of pre-deposit was warranted and interim stay was granted on terms. The amount already recovered by encashment of the bank guarantee was treated as the pre-deposit for hearing of the appeal. Case-Laws Central Excise Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118043