Section 19 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
19. Wastage in transit of rectified spirit.
- If, in any particular case it is proved to the satisfaction of the Excise Commissioner that the loss is bond fide and not due to negligence or connivance on the part of the manufacturer, the duty payable in respect of such loss may be waived in full or in part according to the merits of the case.Except with the prior sanction of the State Government the concession in this rule shall not be applicable to issue of rectified spirit made to non-bonded manufactories.
