Short Quartity in Excisable Invoice

[Guest]

Dear Experts,

we are manufacturing of pumps and it 's dutiable goods.

we have received order from customer for 100 no. of pumps against we have supplied by mistake 95 no. and invoice issued for 100 nos. to party so in which case what can we do ?

or in other case party quoted order of 100 no. against we supplied 105 nos. and excisable invoice raised of 100 nos. then what will be step taken in accounting treatment?

pls. suggest under excise law .

AI Summary

Handling Pump Supply Discrepancies: Issue Certificates, Verify, Notify, and Correct with Supplementary Invoices. Pay Interest if Over-Invoiced. A manufacturer of pumps mistakenly issued an invoice for 100 pumps but supplied only 95, and in another case, supplied 105 pumps against an invoice for 100. The query seeks advice on handling these discrepancies under excise law. Experts suggest obtaining a certificate of short receipt from customers, conducting physical verification, and notifying the Department. They recommend correcting the error by sending pumps without duty payment via a supplementary invoice, referencing the certificate and verification. If the invoice was for more pumps than supplied, the same procedure applies, but interest must be paid on supplementary invoices.