Section 15(4) in The U.P. Subordinate Excise (Audit and Accounts) Service Rules, 1992
(4)The Commission shall prepare a list of candidates in order of their proficiency as disclosed by the marks obtained by each candidate at the written examination and recommend such number of candidates as they consider fit for appointment. If two or more candidates obtain equal marks in the written examination, the names of the candidates will be arranged viewing their general suitability i.e. academic qualification etc.The number of the names in the list shall be larger (but not larger by more than twenty-five per cent) than the number of vacancies. The Commission shall forward the list to the appointing authority.
