Every application for export permit shall be in Form 13 and accompanied by an import licence or permit or „No Objection Certificate‟ issued by the importing State allowing the import. The treasury receipt in support of the payment of Excise Duty under Rule 33 shall also be enclosed. The Commissioner or any officer authorized by him shall issue in Form 14. The Commissioner may require the holder of the permit to produce within a reasonable time for the date of issue of the export permit any satisfactory proof of the consignment having reached its destination:
Provided that the holder of an export permit shall be required to pay the differential amount, if any, between the rates of excise duty payable for the wine issued for local consumption within the State and the rates of the excise duty payable for the wine issued for export to other States in the event of his failure to produce satisfactory proof of the consignment having reached its destination.