Section 115B(ix) in The Board's Excise Rules, 1965
(ix)The Orissa State Beverages Corporation in each case of Import permit for procurement of stock from outside the State shall present the pass to the Inspector appointed under Clause (iv) with a requisition as to the number of E.A.Ls. required to be issued to ensure that no bottle/can is received from outside the State without affixture of E.A.L. and taken to godown of Orissa State Beverages Corporation. The Inspector will maintain detailed accounts of the E.A.Ls. received/issued/used and damaged. The requirement of E.A.Ls. in each case shall be reported to the Excise Commissioner one month ahead.
