Section 37B guidance on job charges including profit margin displaced the need for further corroboration.

A departmental order under Section 37B of the Central Excise Act, 1944 was treated as categorical in accepting that job charges included a profit margin. On that basis, the appellate view that the price-list approval could be upheld was sustained, and the objection that the assessee's statement required further corroboration was rejected. The discussion turned on the effect of the binding Board direction and its treatment of profit within job charges, rather than on any need for separate evidentiary support. The Revenue's challenge therefore did not succeed.

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Issues: Whether the Commissioner (Appeals) was justified in upholding approval of the price-list on the footing that profit was included in job charges, and whether corroborative evidence was required despite the Board's order under Section 37B of the Central Excise Act, 1944.

Analysis: The Board's order, cited in the appellate order, accepted that job charges would include profit margin. That departmental direction was treated as categorical, and therefore the objection that the assessee's statement required further corroboration did not survive.

Conclusion: The Revenue's appeal failed and was dismissed.

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