What is the impact on qty difference between invoice and weighbridge

[Arunachalam siva]

Dear sir,

Kindly provide your expert view on qty difference between invoice qty and weighbridge qty in excise point view. What will be allowed qty tolerance?

Eg: 1. Invoice qty 20000Kg, weighbridge qty 20230kg. Qty excess 230Kg( difference is beyond 1%).

2. Invoice qty 20000Kg, Weighbridge qty 20100. Qty excess 100kg ( difference is within 1%)

AI Summary

Exploring Quantity Tolerance in Central Excise: Aligning Invoices with Weighbridge Measurements and Avoiding Duty Liabilities. A discussion on a forum addresses the issue of quantity discrepancies between invoice and weighbridge measurements in the context of Central Excise. The original query seeks guidance on permissible quantity tolerance, using examples where differences exceed or remain within 1%. Responses highlight the importance of following procedures outlined in the CBEC Manual, such as using pre-printed challans and maintaining records. Experts emphasize that exceeding prescribed variations could lead to excise duty liabilities and potential litigation. The discussion also touches on the importance of aligning production records with sales invoices and the role of weighbridges in identifying discrepancies.