Section 971(a) in Rules under the United Provinces Excise Act, 1910
(a)Transit wastage. - If the Excise Commissioner is satisfied that a package has been tampered with, he may levy duty from the contractor on the entire deficiency in the gross weight of Bhang and in the net weight of any package of Ganja discovered at the time of verification of consignments as provided in Rules 954 (2) and (3). In such case no free allowance is permissible. In all other cases the contractor may be held responsible for the payment of duty on any difference in excess of 0.6 per cent. In the case of Ganja and 1.5 per cent in that of Bhang between the gross weight of any bag or package recorded at date of despatch to the warehouse and that found at date of weighment on arrival at the warehouse for deposit.
