(1) No additions, alteration or modification of any kind to the manufacturing unit shall be made without the prior permission of the Commissioner or such other officer authorized by the Commissioner;
Provided that the Excise Supervisory Officer may permit minor alterations to building and apparatus as may be considered necessary by him.
(2) The Commissioner may where it is considered necessary, by order, direct the licensee to carry out such modifications to the building, apparatus, pipes, bottles, plants and other equipments within such time as may be specified by the Commissioner. The licensee shall carry out the same as specified therein within the time as so specified;
Provided that the Commissioner may, grant extension of time for making such addition or alteration for valid reasons to be recorded in writing.
23. Spirit stock issue:
(1) The quantity of spirit required for the manufactory shall be fixed by the Commissioner from time to time and it shall be drawn from the distillery approved by the Commissioner. On application in writing the licensee shall obtain the stock from the approved distillery on indents duly countersigned by the Excise Supervisory Officer .
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(2) The stock of spirit when received at the manufactory, shall be verified by the Excise Supervisory Officer by volume and strength or the quantity of pure alcohol in it and taken to the storage vats for spirit. The Excise Supervisory Officer shall furnish a certificate of verification to the Distillery Officer concerned and shall keep a register in Form 8 showing the details of stock indented, delivered by the distillery and the stock as received in the manufactory.
(3) No allowance for any loss in transit from the distillery to the manufactory unit shall ordinarily be allowed.
Provided that the Commissioner, may, if it is proved to his satisfaction that the loss, if any, could not have been prevented in spite of the exercise of proper care and precaution and that the spirit could not have been passed on for consumption, direct that the proportionate duty on such quantity of spirit may be waived.
(4) Gauging of the stocks of spirits shall be made by the Excise Supervisory Officer every day, in the presence of the licensee or his authorized representative and the result recorded in a register duly attested by both the Excise Supervisory Officer and the licensee or his representative.
(5) The licensee or his authorized representative may give a requisition in writing to the Excise Supervisory Officer for the transfer of such quantity of spirit for the production of fortified Wine, to the vessels kept for the purpose. The requisition shall contain information as to the date batch number, quantity of spirit, vat number from which to be issued and the vessel number to which it should be transferred.
(6) The Excise Supervisory Officer on receipt of such requisition may permit the transfer after gauging the stock in volume and strength.