(1) Duty shall be payable on any deficiency in the production of beer which cannot be shown to the Comptroller's satisfaction to have arisen due to natural process or accidental loss or spoilage during the process.
(2) The assessment of a deficiency under the regulation shall be by reference to the material used in the production of beer and every brewer for sale shall be deemed to have brewed 43 gallons of beer of original gravity 1055o for every 100 lbs. of malt and also 65 gallons of beer of original gravity 1055o for every 100 lbs. of sugar in the brewing records or used by him or her.