¹[ (1) If a person, who manufactures any goods subject to supplementary duty fails at the time of an audit, to provide proper and specific accounts about the quantity of such goods supplied by him‚ then the goods supplied shall be determined on the basis of input-output coefficient declared by such person and such person shall be presumed to have supplied such goods in fair market price.

(2) If such goods are destroyed by fire or any other natural disaster, then on submission of application to the Commissioner in the manner prescribed by rules and on consideration of the application, supplementary duty shall not be payable in the case.]