Section 11(3) in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915
(3)[ At the end of the financial year, the quarterly figures of such wastages shall be totalled. If the wastages exceed the quantities allowed under he above provisions as worked out for year, the distillery or contractor, shall pay duty levied by the State Government, at the tariff rate for plain spirit, the duty being levied at the end of financial year on the total wastages (both storage and blending) that have occurred in excess of the quantities permitted under the above provisos :Provided that, if it be proved to the satisfaction of the Excise Commissioner or of such officer as he may authorise that such wastage was due to some unavoidable cause, the Excise Commissioner may remit the payment of duty thereon.] [Substituted by Notification No. 1067-3416-V-SR, dated 14-3-1978.]
