(3)Duty on excess deficiency. - 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 the above has occurred, the contractor shall pay duty at the rate specified in the bond on so much of the deficiency as is excess of the above allowance; provided that (a) when the aggregate deficiency calculated on the quantity contained in the whole consignment is not in excess of the above allowance and it is proved to the satisfaction of the Deputy Commissioner; or (b) when the aggregate deficiency exceeds the above allowances and it is proved to the satisfaction of the Excise Commissioner that the excess deficiency in the case of any one cask or other receptacle has been caused by accident or other reasonable cause, the Deputy Commissioner or the Excise Commissioner, as the may be, remit such duty. Such duty on deficiency shall be realised by the Deputy Commissioner of the district in which the distillery or warehouse is situated on receipt of the report from the officer-in-charge of the distillery or warehouse to which the spirit was consigned.
