RULE 225. Producer or manufacturer liable for removal of goods by any person

- If any excisable good are, in contravention of any condition prescribed in these Rules, removed by 1 [any person from the place where they are produced, manufactured or warehoused, the producer or manufacturer or the registered person or keeper of the warehouse shall be held responsible for such removal, and shall be liable to be dealt with according to the provisions of the Act or the Rules as if he had removed the goods himself.