When a liquor or any preparation containing alcohol lying with a licensee deteriorates and is found unfit for human consumption or for any other use permitted under these rules, the [Excise Commissioner] [Legislative Supplement Part. III dated 28.1.69.] may order its destruction. However, where the same is found unsaleable for any reason, the Excise Commissioner may order its reconditioning, redistillation or reprocessing, as the case may be, whereafter, it shall be struck off the stock book. The destruction or all other processes shall take place in the presence of an officer deputed by the Collector or in the presence of the Excise Inspector or Excise and Taxation Inspector posted in the distillery, as directed by the Collector :Provided that in case of stock, on which duty is to be paid or has been paid, the [Excise Commissioner] [Legislative Supplement Part. III dated 18.3.76.] may on receipt of a formal claim from the licensee through the Collector, order remission or refund of such duty, as the case may be.
