What is the impact on qty difference between invoice and weighbridge

[Asked by Guest]

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

Quantity variance between invoice and weighbridge: may trigger excise duty liability and requires strict weighing and record controls.
Discrepancy between invoice and weighbridge quantities can create excise duty liability when sales exceed RG 1 recorded production. Chapter IV, Para 11 of the CBEC Manual allows authorised outside weighment with authenticated challans, nearest weighbridge use, and range office verification; taxpayers should invoice on ascertained correct weight, maintain records, quote challan numbers, correct RG 1 where necessary, and strengthen packing/weighing controls to avoid allegations of clandestine removal and duty on excess quantities.