(3)Excess wastage to be reported to Excise Commissioner. - If the report of an officer, by whom a consignment of spirits transported or exported by land under bond or duty-free has been gauged and proved on arrival at its destination, should show that wastage to a greater extent than that indicated in sub-rule (1) has occurred, the contractor, distiller or licensee of the warehouse transporting or exporting the same shall be liable to pay duty at the rate imposed under Section 27 of the Act on so much of the deficiency as is in excess of the allowance referred to in sub-rule (1) :Provided that each case of excess deficiency shall be reported to the Excise Commissioner for orders and the Excise Commissioner may, in his discretion on good cause being shown, remit the duty leviable on such deficiency.
