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[Cites 0, Cited by 0] [Section 38(7)] [Section 38] [Entire Act]

State of Odisha - Subsection

Section 38(7)(ii) in The Board's Excise Rules, 1965

(ii)If the strength, reported by the Chemical Examiner is more than 2 per cent proof degree that the strength declared by the manufacturer on the labels pasted on each bottle, the manufacturer shall pay the differential duty and a penalty at the rate of 10 (ten) times the difference in duty but not exceeding Rs. 25,000.