If the licensee doubts or disputes the correctness in accounting made by the Excise Supervisory Officer and consequential amount of excise duty demanded from him, he may refer the matter for decision of the Commissioner, after depositing all sums due under rule 27. In the event of the original amount being found incorrect, any excess levied from the licensee shall be re funded to him and if the amount claimed from him is found to be less than that actually due, he shall * Subsituted by G.O.Ms.No. 31, Home, P&E (III) Dept, dated
20.10.2017 * Subsituted by G.O.Ms.No.
112, P&E (III) Dept, dated
03.06.2003 * The expression “and vend fee” omitted by G.O.Ms.No.
112, P&E (III) Dept, dated
03.06.2003 * Inserted by G.O.Ms.No.315, H, P&E (III), dated 03.03.1989 14 be called upon to remit the difference at once into Government account.