Section 39 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
39. Remission of duty in case of loss due to accident.
- In case of any accidental loss of alcohol In a bonded manufactory, otherwise than by theft, the officer-in-charge shall institute necessary enquiries without delay to ascertain the cause of such loss. If such loss is found to be beyond the control of the licensee the duty on the alcohol so lost shall be remitted with the approval of the Excise Commissioner or may Exercise office subordinate to, the Excise Commissioner specially empowered by him in this behalf.
