- The spirits manufactures in the distillery shall be redistilled above or below such strength and shall be subject to such periodical analysis, as the Excise Commissioner may direct, and the distiller shall be bound to take steps to remedy any defects in his product which the Excise Commissioner may consider material. If the spirit is found to be inferior quality and unsuitable for the purpose for which it was made, it may be rejected and destroyed or otherwise dealt with under the orders of the Excise Commissioner without delay.