Section 135(2)(b) in The Board's Excise Rules, 1965
(b)Before the sample of the spoilt stock is sent for Chemical Examination, the Officer-in-charge shall prepare a list of such stock indicating the detail as under Sub-rule (3) and Sub-rule (4) of Rule 39-A including number of bottles to be physically examined jointly by the Superintendent of Excise and the Executive Magistrate as under Sub-rule 3-c(III) of Rule 135 at two stages named before the samples are sent for Chemical Examination and before the spoilt stocks actually destroyed.