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    <title>Excise invoicing for short supply</title>
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    <description>Short-supply of goods against an already issued excise invoice should be regularised by the consignee issuing a debit note for the short quantity, enabling the manufacturer to take corresponding credit and raise a fresh excise invoice for the outstanding goods with appropriate duty accounting, rather than attempting removal without duty based on a supplementary invoice.</description>
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      <law>Central Excise</law>
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