Section 28: Storage of rectified spirit

M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955

(1) After the rectified spirit received has been verified, it shall be stored in one or more vessels in the spirit store.

(2) If, in any particular case, it is proved to the satisfaction of the Excise Commissioner that the loss is bona fide and not due to negligence or connivance on the part of the manufacturer, the duty payable in respect of such loss may be waived in full in part according to the merits of the case.

Where this provision sits

Act	M and TP Excise Duties Rules 1956
Section	28
Marginal note	Storage of rectified spirit
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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