Section 108(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(1)If the consignor falls to present the triplicate application to the officer-in-charge of the warehouse of removal in the manner laid down above, and the duplicate application endorse with the rewarehousing certificate has also not been received by such officer, from the officer-incharge of the warehouse of destination, the consignor shall, upon a written demand being made by the former officer, pay the duty leviable on such goods within ten days of the notice of demand and if the duty is not so paid, he shall not be permitted to make fresh removals of any warehoused goods from one warehouse to another until the duty is paid or until the triplicate application is so presented or the duplicate application is so received.
