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State of Mizoram - Section

Section 158 in Mizoram Excise Rules, 1983

158. Remission of duty in case of accidental loss.

- Duty may be remitted or repaid in respect of worts or beer on which duty has been charged, and which may have been destroyed by accidental fire or other unavoidable cause, while on the licensed premises of a brewer for sale; provided that satisfactory evidence of such loss has been produced to the Commissioner.Allowances for Sour or Spoilt Beer