Section 813(3) in Rules under the United Provinces Excise Act, 1910
(3)Denatured spirit. - A penalty at the highest rate of purchase tax leviable on such spirit :Provided that if it is proved to the satisfaction of the Excise Commissioner that the deficiency or wastage in excess of the prescribed limit has been caused by an accident or other unavoidable cause, the payment of duty on such deficiency or wastage shall not be required.When the wastage does not exceed the prescribed limit, no action need be taken by the officer-in-charge but when an excess is found in any case at the time of monthly stock-taking the officer-in-charge must obtain a written explanation from the distiller and forward the same together with full report of the circumstances, to the Assistant Excise Commissioner/Deputy Excise Commissioner of the charge. The Assistant Excise Commissioner/Deputy Excise Commissioner shall charge the duty on excess wastage if he is satisfied that the wastage in excess of the prescribed limit is not on account of an accident or any unavoidable cause. In case the excess wastage is due to an accident or unavoidable cause, the matter will be referred to the Excise Commissioner for orders.] [Substituted by Notification No. 10910/IX-241-A, dated 8th February, 1978, published in U.P. Gazette, Part 1-Ka, dated 4th March, 1978.]
