Section 108 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
108. Failure to present triplicate application.
(1)If the consignor falls to present the triplicate application to the officer-in-charge of the warehouse of removal in the manner laid down above, and the duplicate application endorse with the rewarehousing certificate has also not been received by such officer, from the officer-incharge of the warehouse of destination, the consignor shall, upon a written demand being made by the former officer, pay the duty leviable on such goods within ten days of the notice of demand and if the duty is not so paid, he shall not be permitted to make fresh removals of any warehoused goods from one warehouse to another until the duty is paid or until the triplicate application is so presented or the duplicate application is so received.(2)Where such duty has been paid, it shall be refunded to the consignor, either on his presentation of his triplicate application to, or on the receipt of the duplicate application by the officer at the warehouse of removal, duly endorsed as provided above, with a certificate by the officer-in-charge of the warehouse of destination that the goods covered by the application have been satisfactorily re-warehoused.
