Section 47 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
47. [ Distilleries to account for deficiency in stock. [Substituted by Notification No. 1/131/83-Fin(R&C) dated 25-2-1984, published in O.G. Series in No. 27 dated 30-9-99.]
- An account shall be taken of the distillery stocks at such intervals, not exceeding three months, and in such manner as the Commissioner may, from time to time, direct, and the distillers shall pay duty at the rate applicable to the Indian made foreign liquor, beer, wine, liquor and other excisable items as case may be on all spirits which are in excess of all allowance for wastages, which may be specified by the Government from time to time, by notification in the Official Gazette:Provided that if it is proved to the satisfaction of the Excise Commissioner or such officer as he may appoint in that behalf, that any wastage in excess of the specified allowance of wastage could not have been prevented by the exercise of due care and precaution by the distiller, he may, by a written order, waive the duty on such wastage.]
