39. Duty payable on delivery from warehouse
On the delivery from any warehouse for home consumption of any spirits warehoused therein duty shall be charged and paid on the quantity of spirits contained in the package at the time of delivery; but if the quantity at that time is less than the quantity originally warehoused duty shall be charged on the quantity so warehoused . However, allowance within the limits prescribed by regulations may be made if the Comptroller of Excise is satisfied that the deficiency was not due to fraud. In addition, allowance beyond the prescribed limits shall be made by Cabinet if it is satisfied that such deficiency was not due to fraud.