Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 39A] [Entire Act] State of Odisha - Subsection Section 39A(2) in The Board's Excise Rules, 1965 (2)Issue from them and shall be made in order of priority according to the date at manufacture/date of receipt/or otherwise, as the case may be, with a view to avoiding sedimentation and deterioration at quality.