Section 9(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(1)No dutiable goods shall be removed from any place where they are manufactured or any premises appurtenant thereto, which may be specified by the Excise Commissioner in this behalf, whether for consumption, export or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon has been paid at such p[lace and in such manner as is prescribed in these rules or as the Excise Commissioner may require :Provided that such goods may be deposited without payment of duty in a warehouse or may be exported out of India under bond as provided in rule 97.Provided further that the Excise Commissioner may, if he thinks fit, instead of requiring payment of duty in respect of each separate consignment of goods removed from the place or premises specified in this behalf; or from a warehouse keep with any person dealing in such goods an account-current of the duties payable thereon and such account shall be settled at intervals not exceeding three months, and the account-holder shall periodically deposit a sum therein sufficient in the opinion of the Excise Commissioner to cover the duty on the goods intended to be removed from the place of manufacture or storage.
