Section 22(3) in The Orissa Excise (Methyl Alcohol) Rules, 1976
(3)The licensee shall be responsible for any excess wastage found to occur from any negligence on his part in supplying unsound casks, vats and receptacles or from any negligence on the part of any person conducting the operation on his behalf and shall pay the duty on all such excess wastage.Chapter-V Import, export and transportA. Import
