law: Central Excise Act, 1944
  5. REMISSION OF DUTY ON GOODS FOUND DEFICIENT IN QUANTITY. 
  
  
  (1) The Central Government may, by rules made under this
  
  section, provide for remission of duty of excise leviable 
  
  on any excisable goods which due to any natural cause are found to be deficient
  
  in quantity.
  (2) Any rules made under sub-section (1) may, having regard to
  
  the nature of the excisable goods or of processing or of curing thereof, the
  
  period of their storage or transit and other relevant considerations, fix the
  
  limit or limits of percentage beyond which no such remission shall be allowed :
  Provided  that different limit or limits of
  
  percentage may be fixed for different varieties of the same excisable goods or
  
  for different areas or for different seasons. 33
  
  ]