If there is substantial reason to suspect that the attempt is being done to evade the excise duty by removing the excisable goods from the enterprise or the excisable goods are being taken away by importing them from a foreign country, then the Excise Duty Officer or the employee deployed by such Officer can stop any person or vehicle and demand the proof of payment of excise duty. If the proof of payment of the excise duty cannot be furnished, it shall be deemed that the payment of excise duty has been evaded.