When liquor or any preparation containing alcohol lying with a licensee deteriorates and is found unfit for human consumption or for any other use permitted under these rules the Financial Commissioner may order its destruction where after it shall be struck off the stock book. The destruction shall take place in the presence of an officer deputed by the Collector or in the presence of the Distillery Inspector, as directed by the Collector :Provided that in case of stock on which duty is to be paid or has been paid, the Financial Commissioner may on receipt of a formal claim from the licensee through the Collector order remission or refund of such duty, as the case may be.
