Provided that the Commissioner may, if such goods were used in accordance with any other item relating to rebate of duty, accept duty on such goods as if they were entered under such other item: Provided further that the Commissioner may, in his discretion, permit any duty paid on entry of goods under rebate to the deduction from any duty from which any person becomes liable in terms of this subsection. (b) The Controller may at any time take stock of goods entered for home consumption and stored on any premises registered by virtue of subsection (10), and duty shall, subject to the provisions of paragraph (a), be paid forthwith on demand upon any deficiency detected. (Added A.7/1981.) If the stock is found to be greater than the quantity which should be on such (c) premises, the excess shall be debited to stock. (Added A.7/1981.) (6) Any person to whom any distillate fuel or residual fuel oil has been supplied from stocks which have been entered under rebate of duty for a purpose stated in the item under which such distillate fuel or residual fuel oil was so entered, and who applies such distillate fuel or residual fuel or any portion thereof for any other purpose, shall be guilty of an offence and shall, notwithstanding the provisions of subsection (5) be liable for the duty to the extent of the rebate allowed on entry for home consumption of such distillate fuel or residual fuel oil on the full quantity of the distillate fuel or residual fuel oil so supplied to him or on such portion thereof as the Commissioner may determine: (Amended A.11/1988.) Provided that if the duty in question has after such entry under rebate been increased, the extent of such rebate shall be deemed to be — (a) the difference between the duty actually paid on entry for home consumption and such increased duty; or (b) such increased duty if no duty was paid on entry for home consumption. (Added A.4/1979; amended A.11/1988.) (7) The Commissioner may, on such conditions as he may impose, permit any person who has entered any goods under rebate of duty under this section to use or dispose of any such goods otherwise than in accordance with this section and of the item under which such goods were so entered, or to use or dispose of any such goods in accordance with any other item to which this section relates, and such person shall thereupon be liable for duty on the goods as if such rebate of duty did not apply or as if they were entered under such other item to which this section relates, as the case may be, and such person shall pay such duty on demand by the Commissioner: Provided that in respect of any such goods which are specified in any item of Schedule No. 3, 4, 6 or 7, the Commissioner may subject to the provisions of or the Notes applicable to the item in which such goods are specified and to any conditions which he may impose in each case, exempt any such goods from the whole or any portion of the duty payable there-