Section 28(a) in The Bihar and Orissa Excise Act, 1915
(a)on any excisable article imported,(i)by payment (on or before importation), in the [State] [Substituted by A.L.O., 1950.] [* * *] [Omitted by A.L.O., 1950.] or in the [State] [Substituted by A.L.O., 1950.] or territory from which the article is brought, or(ii)by payment upon issue for sale from a warehouse established, authorised or continued under this Act;
