In case extraordinary wastage of spirit occurs in a distillery owing to any cause an enquiry into the circumstances shall be made immediately under the orders of the Collector or[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], and if it is found that the wastage was due to preventable causes which the licensee should have foreseen or guarded against, and that the spirit was required to demand, made on the distillery the meeting of which was delayed by reason of the loss, the licensee shall if directed to do so by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], pay all or such part, as seems reasonable, of the duty that would have been recovered on the wasted spirit if it had been issued.Preparation for issue
