Section 28 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
28. Storage of rectified spirit.
(1)After the rectified spirit received has been verified, it shall be stored in one or more vessels in the spirit store.(2)If, in any particular case, it is proved to the satisfaction of the Excise Commissioner that the loss is bona 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 in part according to the merits of the case.
