(1) If there is a decrease of up to one percent in the stock of alcohol in his possession due to evaporation, spoilage, leakage or filling of alcohol in bottles, he shall mention it in the monthly statement and submit it to the excise officer for reduction.
(1a) Notwithstanding anything written in sub-rule (1), during the maturation of spirit in barrels for a period of more than three years, the alcohol content shall be reduced by up to two percent per annum and volume by up to three percent per annum due to evaporation. must be submitted to the Excise Officer.
(2) The details submitted as per sub-rule (1A) shall be checked by the Excise Officer within thirty days.
(3) If the reason for the shortfall in the balance during the check according to sub-rule (2) is due to a reasonable excuse, the Excise Officer may deduct the balance up to one percent in the case of sub-rule (1) and up to the percentage mentioned in that sub-rule.
(4) …………
(4a) ………………….
(5) …………….