354. Disposal of unsuitable spirit in distillery or manufactory.
- If spirit manufactured in a distillery or stored in a manufactory is found to be of inferior quality or otherwise unsuitable for the purpose for which it was made or stored, it may be rejected and destroyed, or otherwise dealt with under the orders of the Excise Commissioner. If the officer-in-charge of a distillery or manufactory (if he is not a Superintendent of Excise) considers that the spirit to be issued is bad and unsuitable, he should at once report the matter to the Superintendent of Excise who may, pending order of theExcise Commissioner, stop its issue and ask the officer to send samples of such spirit for analysis without delay.If the Excise Commissioner is satisfied that the reasons for becoming unfit is due to such accident or natural disaster which is beyond the control of the licence holder, the duty payable on such inferior quantity may be remitted by the Excise Commissioner for reasons to be recorded in writing.
