Section 971(c) in Rules under the United Provinces Excise Act, 1910
(c)Issue wastage. - The contractor may also be held responsible for the duty on any difference in excess of 0.5 per cent up to 10 days, 1.0 per cent of a period exceeding 10 days, but not exceeding 30 days, and 1.5 per cent for a period exceeding 30 days; between the net weight of the drugs ascertained by actual weighment, to be contained in the package or bag when opened for issue to vendors and the actual weight of drugs recorded as having been issued therefrom when emptied, if such excess is due to his neglect, the calculation shall be made on the net weight of drugs before issue (column 5 of Register I.D. - 19).
