Short Quartity in Excisable Invoice

[Asked by 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

Excisable invoice corrections: obtain customer certificate, inform authorities and issue supplementary invoice; interest applies on adjustments.
Obtain a customer certificate of short receipt, conduct physical verification of finished goods, and inform the Central Excise Department. Correct quantity errors by issuing a supplementary invoice referencing the certificate, the physical verification and the departmental intimation; dispatching the short-supplied goods can be done without fresh duty payment if properly documented. For supplementary invoices adjusting excess supply, comply with the same documentary and reporting steps and pay interest on the duty adjustments arising from such invoices.