114. Levy of duty on deficiency or excess of denatured spirit.
- As each vessel is emptied, the net deficiency or excess as compared with the quantity of denatured spirit placed in it shall be calculated, and the authorised manufacturer shall pay to the Administration, duty at the rate imposed under Section 27 of the Act on rectified spirit manufactured in a distillery, on any deficiency or excess so found in excess of one per cent proof of the quantity of spirit placed in the vessel:Provided that, if it shall be proved to the satisfaction of the Excise Commissioner or of such officer as he may specify, that a deficiency in excess of one per cent was due to accident or other unavoidable cause, the payment of duty on such deficiency shall not be required.
