RULE 66. 11£ Central Excise Stamps to be kept in a secure place and periodically inspected

The manufacturer shall keep all his Central Excise Stamps, whether procured for cash or on credit, in a secure place within the factor premises, and shall keep them open for inspection at any time by any officer. The proper officer may at any time examine the stock of the Central Excise Stamps on any working day and check the balance with that shown in the register and shall record the result in the register. If any Central Excise Stamps procured on credit are missing or unaccounted for, he shall call on the registered person to pay immediately into the Treasury the full price thereof and to produce the treasury challan within a week.