Section 115B(vi) in The Board's Excise Rules, 1965
(vi)The Excise Officer-in-charge of the Distillery/Bottling Plant/Brewery shall issue E.A.Ls. for the days production to the manufacturer. The E.A.Ls. must be affixed in each bottle/can/container and pouch, as the case may be under the supervision of the Officer-in-charge.
