https://www.taxtmi.com/caselaws?id=101452 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. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101452 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. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101452