Section 15

If any goods, on which excise duty has not been paid by reason of an exemption granted under section 13 or under any other written law, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall, upon such cesser, become liable to the excise duty, and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such excise duty:

Provided that if the Controller is satisfied that at the time when any such goods become liable to excise duty under this subsection the value thereof is less than the value at the time when exemption was granted, he shall fix the value thereof as at the time when such goods become so liable to excise duty and duty shall be paid accordingly.

If any goods, which are liable to excise duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be unexcisable goods within the meaning of this Order.

Return of duty or other charges overpaid or erroneously paid.