Section 19(2) in The M.P. Foreign Liquor Rules, 1996
(2)On all deficiencies in excess of the limits allowed under sub-rule (2) of Rule 16 and sub-rule (1) of Rule 17, the FL 9 or FL 9-A licensee shall be liable to pay penalty at a rate not exceeding Rs. 25 per proof litre in case of spirit and Rs. 65 in case of foreign liquor excluding beer as may be imposed by the Excise Commissioner or any officer authorised by him :Provided that if it be proved to the satisfaction of the Excise Commissioner or the authorised officer that such excess deficiency or loss was due to some unavoidable cause, he may waive the penalty impossible under this sub-rule.
