Section 35 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
35. Deficiency noticed in the finished store.
(1)A record shall be kept of all deficiencies in bulk content of any finished medicinal and toilet preparation in store by the officer-in-charge in Form R.G.4 and a report of all such deficiencies, shall be submitted by him at the end of each quarter to the Excise Commissioner.(2)All such loss in the absence of a satisfactory explanation from the licensee shall be subject to levy of duty on the quantity so lost at penal rates which shall not be more than double the rates prescribed.(3)If the Excise Commissioner is satisfied that the deficiency reported under sub-rule (1) was due to natural or unavoidable causes, and if he is satisfied that the alcoholic preparation has not gone into consumption, he may remit the duty.
