I strongly hesitate to code this situation as a malignant excision, as the documentation specifically describes a horizontal slicing to remove a dermal lesion without a full thickness excision. I do not see how one can code a procedure that truly was not done. Where would I find documentation that instructs what you are suggesting?
To quote information directly from Supercoder:
"To differentiate between shaving (CPT codes 11300-11313) and excision (CPT codes 11400-11646), look at the removal's depth. Technically, any time the physician removes skin tissue, they are performing an "excision." For coding purposes, however, CPT narrowly defines an excision as involving "full-thickness (through the dermis) removal of a lesion." Shaving, in contrast, involves "sharp removal ... without a full-thickness dermal excision."
Physician Responsibility
After local anesthesia is administered, the physician holds the blade (a No. 15, for example) or DermaBlade, horizontal to the skin and moves it across a single lesion with a sawing motion. Shaving usually extends to the middle dermis without disturbing the subcutaneous tissue, followed by cautrey to control bleeding, without any suturing. In some cases, the physician may remove the raised portion of a benign lesion and allow additional lesion tissue to persist in the dermis.
Excision, in contrast, usually involves holding the blade perpendicular to (and thus cutting through) the skin to remove the lesion at a greater depth. In these cases, the physician always intends to remove the entire lesion to the greatest necessary depth.
Again, where would I find documentation that instructs what you are suggesting? Thank you.