(1) The excise duty on beer, at the specified rate shall be paid by the licensee on the stock of beer issued from the brewery, provided that no stock of beer shall be removed from the brewery, except on pre-payment of duty under this rule and under a valid indent issued in Form B-6:
Provided that where the Excise Duty * [****] on the stock of beer to be removed from the brewery could not be remitted into the Bank by the Treasury by the licensee due to Public or Bank Holidays or due to strike by the employees of the Bank or Treasury, the Commissioner may permit, in writing, the licensee to move such quantity of beer from the brewery without prepayment of excise duty [***] and to remit such excise duty [***] on the day as may be specified by him.
*[27-A- Power to fix the price of the beer.- The Government may, from time to time, fix the minimum and maximum price for sale of beer by manufacture to the wholesaler, by the wholesaler to the retailer and by the retailer to the consumer and no sale shall be made otherwise than in accordance with the above prices].