(3)Duty on excess deficiency. - If the report of the officer by whom a consignment of spirit transported or exported under bond has been gauged and proved on arrival at its destination should show that wastage to a greater extent than the above has occurred, the contractor shall pay duty at the rate specified in the bond on so much of the deficiency as in excess of the above allowances ; provided that (a) when the aggregate deficiency calculated on the quantity contained in the whole consignment is not in excess of the above allowances and it is proved to the satisfaction of the District Collector, or (b) when the aggregate Excise Commissioner that the excess deficiency in the case of any one cask or other receptacle has been caused by accident or other reasonable cause, the District Collector or the Excise Commissioner, as the case may be, may remit such duty. Such duty on deficiency shall be realised by the Collector of the district in which the distillery or warehouse is situated on receipt of the report from the officer-in-charge of the distillery or warehouse to which the spirit was consigned.
