Amendment status not verified — confirm the current text below against the official source.
Accounts to be kept.— (1) Manufacturers shall keep regular account in the forms prescribed by the Commissioner and such accounts shall at all times, be open for inspection by the inspecting officer or by any other officer of the Excise Department authorized in this behalf by the Commissioner. 22 Inserted by Notification No. 1/1/2000-Fin-(R&C)-I dt. 31-3-2000 published in the Official Gazettes, Series No. 53 (Ext. No. 6) dtd. 31-3-2000. Manual of Goa Laws (Vol. II) – 210 – Excise Duty Act and Rules (2) Spirits in the distillery shall at all time be open to gauging and proof by any of the officers referred to in sub-rule (1). 22a47. Distilleries to account for deficiency in stock.— An account shall be taken of the distillery stocks at such intervals, not exceeding three months, and in such manner as the Commissioner may, from time to time, direct, and the distillers shall pay duty at the rate applicable to the Indian made foreign liquor, beer, wine, liquor and other excisable items as case may be on all spirits which are in excess of all allowance for wastages, which may be specified by the Government from time to time, by notification in the Official Gazette: Provided that if it is proved to the satisfaction of the Excise Commissioner or such officer as he may appoint in that behalf, that any wastage in excess of the specified allowance of wastage could not have been prevented by the exercise of due care and precaution by the distiller, he may, by a written order, waive the duty on such wastage.