24.—(1) Within 5 days of the end of each distillation period the distiller shall enter in his entry book (or other records approved under regulation 21 above)—
(a)such particulars relating to the distillation period as the Commissioners may require;
(b)in the case of distillation of a fermented liquor the calculation made for attenuation charge purposes in accordance with section 14(2) of the Act, and the quantity of alcohol so calculated.
(2) Where the quantity of alcohol calculated by the distiller for attenuation charge purposes under paragraph (1)(b) above in respect of a distillation period exceeds the quantity of alcohol produced in that distillation period, the distiller shall forthwith notify the officer of the discrepancy in writing.