Section 21(2) in Bihar Country Liquor Bottling Rules, 2004
(2)The entire wastage caused after storage of spirit in the liquor warehouse (including transportation of country liquor in bottle) shall be calculated at the end of the year and the contractor shall be liable to penalty at the rate of the prevalent excise duty on country liquor for the wastage in excess of the limit aforesaid payable to the Collector of the district where his bottling plant is situated.
