Section 7(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)If in the supply of any medicinal preparation made direct to all any of the institutions referred to in sub-rule (1), any loss or shortage detected at the destination, the manufacturer or the licensee of a warehouse, as the case may be, shall be liable to pay duty on such loss or shortage at the rate in force on the date on which such loss or shortage is detected made known to the proper officer :Provided that if is proved to the satisfaction of the Excise Commissioner that the loss or shortage was due to circumstances over which the manufacturer or licensee, as the case may be, had no control, the Excise Commissioner may remit the whole or part of the duty payable.]
