Section 9 in Punjab Excise Bonded Warehouse Rules, 1957
9.
If the report of the officer-in-charge shows that the wastage exceeds the prescribed limit, the licensee shall be liable to pay duty at the prescribed rate as if the wastage in excess of the prescribed limit had actually been removed from the warehouse:Provided that each case of excessive wastage shall be reported to the Financial Commissioner, for orders, who may, in his discretion on good cause being shown, remit the whole or a part of the duty leviable on such wastage.
