Section 226(2) in Rules under the United Provinces Excise Act, 1910
(2)The Assistant Excise Commissioner will also keep the Excise Inspectors of the warehouses concerned informed of the orders of the Excise Commissioner in all cases of excess wastages in country spirit and hemp drugs, and of the representation, if any, made by contractor against the levy of duty. The Excise Inspectors of the warehouses will maintain a register of all such wastages in Form I. D. 25.II- Expenditure