Section 115B(vii) in The Board's Excise Rules, 1965
(vii)The Excise Officer-in-charge of the Distillery/Bottling Plant/Brewery shall be held responsible for maintaining detailed account of the E.A.Ls. issued, used and damaged. He shall also certify that E.A.Ls. have been affixed on the bottles/cans/containers/pouches and arrange to write the E.A.Ls. serial numbers outside the sealed cartoons/receptacles.
