(4)On all deficiencies in excess of the quantities allowed under Rule 6, the distiller/supply contractor shall be liable to pay penalty at a rate not exceeding Rs. 30 per proof litre which may be imposed by the Excise Commissioner or any other Excise Officer authorised by Excise Commissioner:Provided that, if it be proved to the satisfaction of the Excise Commissioner or of such officer as he may authorise that such excess deficiency or wastage was due to some unavoidable cause, the Excise Commissioner or authorised officer may waive the penalty to be imposed under this provision.
