Section 4(1)(ii) in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915
(ii)If the report of the officer by whom such consignment of spirit has been gauged and proved on arrival at its destination, shown that wastage exceeding the limits specified above has occurred, the Excise Commissioner or an officer authorised by him may impose a penalty at the rate not exceeding Rupees Twenty five per proof litre for the quantity of excess wastage.