(3)Excess wastage to be reported to Commissioner. - If the report of the officer by whom a consignment of spirit transported or exported under bond has been gauged and proved on arrival at its destination, should show that wastage to a greater extent than that indicated in sub-rule (1) has occurred, the distiller or licensee of the warehouse transporting or exporting the same shall be liable to pay duty or fee at the rate imposed under the Act on so much of the deficiency as is in excess of the allowances referred to in sub- rule (1) :Provided that each case of excess deficiency shall be reported to the Commissioner for orders, and the Commissioner may, in his discretion on good cause being shown, remit the duty and fees or fees leviable on such deficiency.
