31. Duty to be paid on deficiency occurring during removal into warehouse
If when spirits sent from a distillery have been received at a warehouse, the quantity of litres of alcohol received at the warehouse as shown by the officer's account thereat is less than that removed from the distillery as shown by the officer's account thereat is less than that removed from the distillery as shown by the officer's account thereat, the distiller shall pay duty on any such deficiency. However, allowance within the limits prescribed by regulations may be made if the Comptroller of Excise is satisfied that such deficiency was not due to negligence or fraud. In addition, allowance beyond the limits prescribed by regulations shall be made by Cabinet if they are satisfied that such deficiency was not due to negligence or fraud.